Chapter 3613. To provide means for the sale of internal-revenue stamps in the island of Porto Rico
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CHAP. 3613.— An Act To provide means for the sale of internal-revenue stamps in the island of Porto Rico. June 29, 1906. [[H. R. 15071](/us/bill/59/hr/15071).] [[Public, No. 359](/us/pl/59/359).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Porto Rico. Use of internal-revenue stamps in, authorized. That all United States internal-revenue taxes now imposed by law on articles of Porto Rican manufacture coming into the United States for consumption or sale may hereafter be paid by affixing to such articles before shipment thereof a proper United States internal-revenue stamp denoting such payment, Deputy collector to be stationed at San Juan.
Salary, etc. and for the purpose of carrying into effect the provisions of this Act the Secretary of the Treasury is authorized to grant to such collector of internal revenue as may be recommended by the Commissioner of Internal Revenue, and approved by the Secretary, an allowance for the salary and expenses of a deputy collector of internal revenue, to be stationed at San Juan, Porto Rico, and the appointment of this deputy to be approved by the Secretary. Issue of stamps. The collector will place in the hands of such deputy all stamps necessary for the payment of the proper tax on articles produced in Porto Rico and shipped to the United States, and the said deputy, upon proper payment made for said stamps, shall issue them to manufacturers in Porto Rico.
All such stamps so issued or transferred to said deputy collector shall be charged to the collector and be accounted for by him as in the case of other tax-paid stamps. Additional duties. The deputy collector assigned to this duty shall perform such other work in connection with the-inspection and stamping of such articles. 621 and shall make such returns as the Commissioner of Internal Revenue may, by regulations approved by the Secretary of the Treasury, direct, and all provisions of existing law relative to the appointment, duties, and compensation of deputy collectors of internal revenue, including office rent and other necessary expenses, shall, so far as applicable, apply to the deputy collector of internal revenue assigned to duty under the provisions of this Act.
Sec. 2. That before entering upon the duties of his office such Bond. deputy collector shall execute a bond, payable to the collector of internal revenue appointing him, in such amount and with such sureties as he may determine. Approved, June 29, 1906.