94-584, Oct. 21, 1976, 90 Stat. 2899, set out as a note under section 1541 of this title. DELEGATE TO CONGRESS FROM GUAM Provisions respecting representation in Congress by a Delegate from Guam to the House of Representatives, see section 1711 et seq. of this title. CHAPTER REFERRED TO IN OTHER SECTIONS This chapter is referred to in section 1425b of this title. SUBCHAPTER I-GENERAL PROVISIONS § 1421. Territory included under name Guam The territory ceded to the United States in accordance with the provisions of the Treaty of Peace between the United States and Spain, signed at Paris, December 10, 1898, and proclaimed April 11, 1899, and known as the island of Guam in the Marianas Islands, shall continue to be known as Guam. (Aug. 1, 1950, ch. 512, § 2, 64 Stat. 384.) EFFECTIVE Date; ContinuATION OF FEDERAL Section 34 of act Aug. 1, 1950, provided that on the 21st day of July 1950, the authority and powers conferred by this chapter would come into force, and authorized the President, for a period not to exceed one year from Aug. 1, 1950, to continue the administration of Guam in all or in some respects as provided by law, Executive order, or local regulation in force on Aug. 1, 1950. It further authorized the President in his discretion to place in operation all or some of the provisions of this chapter if practicable before the expiration of the period of one year. SHORT TITLE OF 1968 AMENDMENTS Pub. L. 90-601, § 1, Oct. 17, 1968, 82 Stat. 1172, provided that: "This Act [enacting sections 1428 to 1428e of this title] may be cited as the 'Guam Development Fund Act of 1968'." Pub. L. 90-497, § 14, Sept. 11, 1968, 82 Stat. 848, provided that: "This Act [enacting section 1422d of this title and section 335 of Title 10, Armed Forces, amending sections 1421a, 1421b, 1421c, 1421d, 1421f, 1422, 1422a, 1422b, 1422c, 1423b, 1423h, and 14231 of this title, and enacting provisions set out as notes under this section and section 1422 of this title] may be cited as the 'Guam Elective Governor Act'." SHORT TITLE Section 1 of act Aug. 1, 1950, provided that: "This Act [enacting this chapter and amending section 703 of Title 8, Aliens and Nationality] may be cited as the 'Organic Act of Guam'." POLITICAL UNION BETWEEN TERRITORY OF GUAM AND COMMONWEALTH OF NORTHERN MARIANA ISLANDS, EFFECTS ON RIGHTS AND ENTITLEMENTS In event of political union between Guam and the Commonwealth of the Northern Mariana Islands, there shall be no diminution of rights or entitlements, nor any adverse effects on any funds authorized or appropriated, see Pub. L. 96-597, title VI, § 602, Dec. 24, 1981, 94 Stat. 3480, set out as a note under section 1681 of this title. ANALYSIS OF CAPITAL INFRASTRUCTURE NEEDS OF GUAM FOR 1985 TO 1990 TIMEFRAME; REPORT TO CONGRESS; CONTENTS Pub. L. 95-348, § 1(a)(6), Aug. 18, 1978, 92 Stat. 487, provided that the Secretary prepare and transmit to the Congress no later than July 1, 1979, an analysis of the capital infrastructure needs of Guam for the 1985 to 1990 timeframe. GUAM AND VIRGIN ISLANDS; APPLICABILITY OF LAWS REFERRED TO IN SECTION 502(a)(1) of COVENANT TO ESTABLISH A COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS IN POLITICAL UNION WITH THE UNITED STATES OF AMERICA Laws referred to in section 502(a)(1) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America shall be applicable to the territories of Guam and the Virgin Islands on the same terms and conditions as such laws are applied to the Northern Mariana Islands, see section 403 of Pub. L. 95-134, set out as a note under section 1681 of this title. SUBMERGED Lands, ConveyaNCE TO TERRITORY Conveyance of submerged lands to the government of Guam, see section 1701 et seq. of this title. Ex. ORD. No. 10077. TRANSFER OF ADMINISTRATION OF GUAM Ex. Ord. No. 10077, eff. Sept. 7, 1949, 14 F.R. 5523, as amended by Ex. Ord. No. 10137, eff. June 30, 1950, 15 F.R. 4241, provided: 1. The administration of the Island of Guam is hereby transferred from the Secretary of the Navy to the Secretary of the Interior, such transfer to become effective on August 1, 1950. 2. The Department of the Navy and the Department of the Interior shall proceed with the plans for the transfer of the administration of the Island of Guam as embodied in the above mentioned memorandum of understanding between the two departments. 3. When the transfer of administration made by this order becomes effective, the Secretary of the Interior shall take such action as may be necessary and appropriate, and in harmony with applicable law, for the administration of civil government on the Island of Guam. 4. The executive departments and agencies of the Government are authorized and directed to cooperate with the Departments of the Navy and Interior in the effectuation of the provisions of this order. 5. The said Executive Order No. 108-A of December 23, 1898, is revoked, effective July 1, 1950. § 1421a. Unincorporated territory; capital; powers of government; suits against government; type of government; supervision Guam is declared to be an unincorporated territory of the United States and the capital and seat of government thereof shall be located at the city of Agana, Guam. The government of Guam shall have the powers set forth in this chapter, shall have power to sue by such name, and, with the consent of the legislature evidenced by enacted law, may be sued upon any contract entered into with respect to, or any tort committed incident to, the exercise by the government of Guam of any of its lawful powers. The government of Guam shall consist of three branches, executive, legislative, and judicial, and its relations with the Federal Government in all matters not the program responsibility of another Federal department or agency, shall be under the general administrative supervision of the Secretary of the Interi or. (Aug. 1, 1950, ch. 512, § 3, 64 Stat. 384; Sept. 21, 1959, Pub. L. 86-316, 73 Stat. 588; Sept. 11, 1968, Pub. L. 90-497, § 12(a), 82 Stat. 847.) AMENDMENTS 1968-Pub. L. 90-497 substituted provisions that all matters concerning Guam which are not the program responsibility of other Federal departments or agencies be under the general administrative supervision of the Secretary of the Interior for provisions that the general administrative supervision of matters concerning Guam be under the head of such civilian department or agency of the government of the United States as the President might direct. 1959-Pub. L. 86-316 permitted government of Guam, with consent of legislature, to be sued. EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90-497 necessary to authorize the holding of an election for Governor and Lieutenant Governor on Nov. 3, 1970, effective Jan. 1, 1970, and all other amendments unless otherwise provided effective Jan. 4, 1971, see section 13 of Pub. L. 90-497, set out as a note under section 1422 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1423i of this title. § 1421b. Bill of rights (a) No law shall be enacted in Guam respecting an establishment of religion or prohibiting the free exercise thereof, or abridging the freedom of speech, or of the press, or the right of the people peaceably to assemble and to petition the government for a redress of their grievances. (b) No soldier shall, in time of peace, be quartered in any house, without the consent of the owner, nor in time of war, but in a manner to be prescribed by law. (c) The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated; and no warrant for arrest or search shall issue but upon probable cause, supported by oath or affirmation, and particularly describing the place to be searched and the person or things to be seized. (d) No person shall be subject for the same offense to be twice put in jeopardy of punishment; nor shall he be compelled in any criminal case to be a witness against himself. (e) No person shall be deprived of life, liberty, or property without due process of law. (f) Private property shall not be taken for public use without just compensation. (g) In all criminal prosecutions the accused shall have the right to a speedy and public trial; to be informed of the nature and cause of the accusation and to have a copy thereof; to be confronted with the witnesses against him; to have compulsory process for obtaining witnesses in his favor, and to have the assistance of counsel for his defense. (h) Excessive bail shall not be required, nor excessive fines imposed, nor cruel and unusual punishments inflicted. (i) Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist in Guam. (j) No bill of attainder, ex post facto law, or law impairing the obligation of contracts shall be enacted. (k) No person shall be imprisoned for debt. (1) The privilege of the writ of habeas corpus shall not be suspended, unless, when in cases of rebellion or invasion or imminent danger thereof, the public safety shall require it. (m) No qualification with respect to property, income, political opinion, or any other matter apart from citizenship, civil capacity, and residence shall be imposed upon any voter. (n) No discrimination shall be made in Guam against any person on account of race, language, or religion, nor shall the equal protection of the laws be denied. (0) No person shall be convicted of treason against the United States unless on the testimony of two witnesses to the same overt act, or on confession in open court. (p) No public money or property shall ever be appropriated, supplied, donated, or used, directly or indirectly, for the use, benefit, or support of any sect, church, denomination, sectarian institution, or association, or system of religion, or for the use, benefit, or support of any priest, preacher, minister, or other religious teacher or dignitary as such. (q) The employment of children under the age of fourteen years in any occupation injuri ous to health or morals or hazardous to life or limb is hereby prohibited. (r) There shall be compulsory education for all children, between the ages of six and sixteen years. (s) No religious test shall ever be required as a qualification to any office or public trust under the government of Guam. (t) No person who advocates, or who aids or belongs to any party, organization, or association which advocates, the overthrow by force or violence of the government of Guam or of the United States shall be qualified to hold any public office of trust or profit under the government of Guam. (u) The following provisions of and amendments to the Constitution of the United States are hereby extended to Guam to the extent that they have not been previously extended to that territory and shall have the same force and effect there as in the United States or in any State of the United States: article I, section 9, clauses 2 and 3; article IV, section 1 and section 2, clause 1; the first to ninth amendments inclusive; the thirteenth amendment; the second sentence of section 1 of the fourteenth amendment; and the fifteenth and nineteenth amendments. All laws enacted by Congress with respect to Guam and all laws enacted by the territorial legislature of Guam which are inconsistent with the provisions of this subsection are repealed to the extent of such inconsistency. (Aug. 1, 1950, ch. 512, § 5, 64 Stat. 385; Sept. 11, 1968, Pub. L. 90-497, § 10, 82 Stat. 847.) AMENDMENTS 1968-Subsec. (u). Pub. L. 90-497 added subsec. (u). EFFECTIVE DATE OF 1968 AMENDMENT Section 10 of Pub. L. 90-497 provided in part that the amendment by Pub. L. 90-497 is effective on the date of enactment of Pub. L. 90-497, which was approved Sept. 11, 1968. CROSS REFERENCES Advocating overthrow of government, penalty for, see section 2385 of Title 18, Crimes and Criminal Pro cedure. § 1421c. Certain laws continued in force; modification or repeal of laws (a) The laws of Guam in force on August 1, 1950, except as amended by this chapter, are continued in force, subject to modification or repeal by the Congress of the United States or the Legislature of Guam, and all laws of Guam inconsistent with the provisions of this chapter are repealed to the extent of such inconsisten cy. (b) Repealed. Pub. L. 90-497, §7, Sept. 11, 1968, 82 Stat. 847. (Aug. 1, 1950, ch. 512, § 25, 64 Stat. 390; Sept. 11, 1968, Pub. L. 90–497, § 7, 82 Stat. 847.) AMENDMENTS 1968-Subsec. (b). Pub. L. 90-497 repealed subsec. (b) which prohibited the application to Guam of laws of the United States not specifically made applicable to Guam and established a commission to determine which laws were applicable to Guam and which were not. EFFECTIVE DATE OF 1968 AMENDMENT Section 7 of Pub. L. 90-497 provided in part that the amendment by Pub. L. 90-497 is effective on the date of enactment of Pub. L. 90-497, which was approved Sept. 11, 1968. CROSS REFERENCES Acknowledgment of deeds, see section 1421f-1 of this title. Fair Labor Standards Act, application to Guam, see section 213 of Title 29, Labor. National Bank Act, application to Guam, see section 41 of Title 12, Banks and Banking. Park programs, state as including Guam, see section 17n of Title 16, Conservation. § 1421d. Salaries and allowances of officers and employees The salaries and travel allowances of the Governor, Lieutenant Governor, the heads of the executive departments, other officers and employees of the government of Guam, and the members of the legislature, shall be paid by the government of Guam at rates prescribed by the laws of Guam. (Aug. 1, 1950, ch. 512, § 26, 64 Stat. 391; Aug. 1, 1956, ch. 852, § 21, 70 Stat. 911; July 30, 1965, Pub. L. 89-100, 79 Stat. 424; Sept. 11, 1968, Pub. L. 90-497, § 9, 82 Stat. 847.) AMENDMENTS 1968 Subsec. (c). Pub. L. 90-497, § 9(a), repealed subsec. (c) which provided for the payment of transportation expenses by the United States of all officers and employees of the government of Guam if their homes were outside Guam. Pub. L. 90-497, § 9(b), removed subsection designations and substituted provisions that the government of Guam pay the salaries and travel expenses of the Governor, Lieutenant Governor, heads of executive departments, members of the legislature, and government officers and employees at rates prescribed by the laws of Guam for provisions setting the salary for the Governor and Secretary of Guam and allowing for the payment of transportation expenses and salaries of certain officers and employees by the United States. 1965-Subsec. (e). Pub. L. 89-100 substituted provisions empowering the government of Guam to fix and pay legislative salaries and expenses for provisions which specifically fixed a sum of $15 per day to be 11-617 VOL. 18 0-84-45 paid each member for every day the legislature is in session payable out of Congressional appropriations and which required all other expenses to be paid by the government of Guam. 1956-Subsec. (a). Act Aug. 1, 1956, substituted "the Governor of the Virgin Islands in the Executive Pay Act of 1949, as heretofore or hereafter amended," for "Governors of Territories and possessions in the Executive Pay Act of 1949, but not to exceed $13,125,". EFFECTIVE DATE OF 1968 AMENDMENT Section 9(a) of Pub. L. 90-497 provided in part that the repeal of subsec. (c) of this section by section 9(a) of Pub. L. 90-497 is effective on the date of enactment of Pub. L. 90-497, which was approved Sept. 11, 1968. Section 9(b) of Pub. L. 90-497 provided in part that the amendment by section 9(b) of Pub. L. 90-497 is effective Jan. 4, 1971. § 1421e. Duty on articles All articles coming into the United States from Guam shall be subject to or exempt from duty as provided for in section 1301a of title 19. (Aug. 1, 1950, ch. 512, § 27, 64 Stat. 392; Sept. 1, 1954, ch. 1213, title IV, § 402(b), 68 Stat. 1140.) REFERENCES IN TEXT Section 1301a of title 19, referred to in text, was repealed by Pub. L. 87-456, title III, § 301(a), May 24, 1962, 76 Stat. 75. See General Headnote 3(a) under section 1202 of Title 19, Customs Duties. AMENDMENTS 1954-Act Sept. 1, 1954, subjected Guam to the general provision for importations from insular possessions contained in section 1301a of Title 19 Customs Duties. EFFECTIVE DATE OF 1954 AMENDMENT Section 601 of act Sept. 1, 1954, 68 Stat. 1141, provided that: "Titles II, III, IV, and VI of this Act [enacting section 1301a of Title 19, Customs Duties, amending sections 1421e and 1644 of this title and sections 160, 161(a), 1001 (par. 1559), and 1201 (par. 1615(g)) of Title 19] shall be effective on and after the thirtieth day following the date of the enactment of this Act [Sept. 1, 1954]". § 1421f. Title to property transferred (a) Property employed by naval government of Guam The title to all property, real and personal, owned by the United States and employed by the naval government of Guam in the administration of the civil affairs of the inhabitants of Guam, including automotive and other equipment, tools and machinery, water and sewerage facilities, bus lines and other utilities, hospitals, schools, and other buildings, shall be transferred to the government of Guam within ninety days after August 1, 1950. (b) Other property not reserved All other property, real and personal, owned by the United States in Guam, not reserved by the President of the United States within ninety days after August 1, 1950, is placed under the control of the government of Guam, to be administered for the benefit of the people of Guam, and the legislature shall have authority, subject to such limitations as may be imposed upon its acts by this chapter or subsequent Act of the Congress, to legislate with re spect to such property, real and personal, in such manner as it may deem desirable. (c) Secretary of the Interior; sale or lease All property owned by the United States in Guam, the title to which is not transferred to the government of Guam by subsection (a) of this section, or which is not placed under the control of the government of Guam by subsection (b) of this section, is transferred to the administrative supervision of the Secretary of the Interior, except as the President may from time to time otherwise prescribe: Provided, That the Secretary of the Interior shall be authorized to lease or to sell, on such terms as he may deem in the public interest, any property, real and personal, of the United States under his administrative supervision in Guam not needed for public purposes. (Aug. 1, 1950, ch. 512, § 28, 64 Stat. 392; Sept. 11, 1968, Pub. L. 90-497, § 12(b), 82 Stat. 848.) AMENDMENTS 1968 Subsec. (c). Pub. L. 90-497 substituted "The Secretary of the Interior" for "the head of the department or agency designated by the President under section 1421a of this title" in the main body of subsec. (c) and "the Secretary of the Interior" for "the head of such department or agency" in the proviso. EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90-497 necessary to authorize the holding of an election for Governor and Lieutenant Governor on Nov. 3, 1970, effective Jan. 1, 1970, and all other amendments unless otherwise provided effective Jan. 4, 1971, see section 13 of Pub. L. 90-497, set out as a note under section 1422 of this title. Ex. ORD. NO. 10178. RESERVATION OF PROPERTY IN Ex. Ord. No. 10178, eff. Oct. 30, 1950, 15 F.R. 7313, provided: NOW, THEREFORE, by virtue of the authority vested in me by the said section 28 of the Organic Act of Guam [this section] and as President of the United States, it is ordered as follows: 1. The following-described real and personal property of the United States in Guam is hereby reserved to the United States and placed under the control and jurisdiction of the Secretary of the Navy: Provided, That the Secretary of the Navy shall transfer such portions of such property to the Department of the Army, the Department of the Air Force, and the Coast Guard as may be required for their respective purposes: (a) All of that real property in Guam situated within the perimeter areas defined in the following-designated condemnation proceedings in the Superior Court of Guam, being the same property quitclaimed by the Naval Government of Guam to the United States of America by deed dated July 31, 1950, and filed for record with the Land Registrar of Guam on August 4, 1950 (Presentation No. 22063): Tumon Bay Recreation Area (Area #78). 27-50 2,497.400 28-50 0.918 29-50 285.237 30-50 17.793 31-50 32-50 28.888 94.000 33-50 953.000 Coontz Junction). Marbo Base Command. Mt. Tenjo VHF Station Site. Sasa Valley Tank Farm (Area #78). Sub Transmission System Piti Steam Route #1 (Marine Drive) (Portion). Harmon Air Force Base. Radio Barrigada. AACS Radio Range (Area #30). Water Line Apra Heights Reservoir to Fena Pump Station and Av-Gas Fuel System. 2,185.000 Fena River Reservoir. (b) The road system and utilities systems described in the said deed between the Naval Government of Guam and the United States of America dated July 31, 1950. (c) The following-described areas: Mount Lam Lam Light; Rear Range Light; Mount Aluton Light; Area Number 35 Culverts; Mount Santa Rosa Light; 36 acres of Camp Witek; Adelup Reservoir; Tripartite Seismograph Station Site, Land Unit M, Section 2, Land Square 20; the Power Sub-station located on Lot 266, Municipality of Agat adjacent to Erskine Drive, City of Agat. (d) Lots 2285-5 and 2306-1 in Barrigada. (e) All personal property relating to or used in connection with any of the above-described real property. 2. The following-described real property of the United States in Guam is hereby reserved to the United States and transferred to the administrative supervision of the Secretary of the Interior, and shall be available for disposition by the Secretary of the Interior in his discretion under section 28(c) of the said Organic Act of Guam [subsection (c) of this section]: All of those lands which have been selected by the Secretary of the Navy for transfer or sale pursuant to the act of November 15, 1945, 59 Stat. 584, to persons in replacement of lands acquired for military or naval purposes in Guam, a list and description of such lands being on file in the Department of the Navy. 3. In addition to the personal property described in paragraph 1(e) hereof, there is hereby reserved to the United States all personal property of the United States in Guam, except that which is transferred to the government of Guam by or pursuant to section 28 (a) of the Organic Act of Guam, which on the date of this order is in the custody or control of the Department of the Army, the Department of the Navy, the Department of the Air Force, the Coast Guard, or any other department or agency of the United States; and all such personal property shall remain in the custody and control of the department or agency having custody and control thereof on the date of this order. § 1421f-1. Acknowledgment of deeds Deeds and other instruments affecting land situate in the District of Columbia or any Territory of the United States may be acknowledged in the islands of Guam and Samoa or in the Canal Zone before any notary public or judge appointed therein by proper authority, or by any officer therein who has ex officio the powers of a notary public: Provided, That the certificate by such notary in Guam, Samoa, or the Canal Zone, as the case may be, shall be accompanied by the certificate of the governor or acting governor of such place to the effect that the notary taking said acknowledgment was in fact the officer he purported to be; and any deeds or other instruments affecting lands so situate, so acknowledged since the first day of January, 1905, and accompanied by such certificate shall have the same effect as such deeds or other instruments hereafter so acknowledged and certified. (June 28, 1906, ch. 3585, 34 Stat. 552.) REFERENCES IN TEXT For definition of Canal Zone, referred to in text, see section 3602(b) of Title 22, Foreign Relations and Intercourse. CODIFICATION Section was not enacted as part of the Organic Act of Guam which comprises this chapter. Section is also classified to section 1663 of this title. Section was formerly classified to sections 1358 and 1432 of this title. Section is also set out in D.C. Code, § 45-605. 81421g. Establishment and maintenance of public health services; public school system (a) Subject to the laws of Guam, the Governor shall establish, maintain, and operate public-health services in Guam, including hospitals, dispensaries, and quarantine stations, at such places in Guam as may be necessary, and he shall promulgate quarantine and sanitary regulations for the protection of Guam against the importation and spread of disease. (b) The Governor shall provide an adequate public educational system of Guam, and to that end shall establish, maintain, and operate public schools at such places in Guam as may be necessary. (Aug. 1, 1950, ch. 512, § 29, 64 Stat. 392.) § 1421h. Duties, taxes, and fees; proceeds collected to constitute fund for benefit of Guam; prerequisites, amount, etc., remitted prior to commencement of next fiscal year All customs duties and Federal income taxes derived from Guam, the proceeds of all taxes collected under the internal-revenue laws of the United States on articles produced in Guam and transported to the United States, its Territories, or possessions, or consumed in Guam, and the proceeds of any other taxes which may be levied by the Congress on the inhabitants of Guam, and all quarantine, passport, immigration, and naturalization fees collected in Guam shall be covered into the treasury of Guam and held in account for the government of Guam, and shall be expended for the benefit and government of Guam in accordance with the annual budgets; except that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of the Internal Revenue Code of 1954 [26 U.S.C. 1401 et seq., 3101 et seq.]. Beginning as soon as the government of Guam enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of Guam the amount of duties, taxes, and fees which the governor of Guam, with the concurrence of the government comptroller of Guam, has estimated will be collected in or derived from Guam under this section during the next fiscal year, except for those sums covered directly upon collection into the treasury of Guam. The Secretary of the Treasury shall deduct from or add to the amounts so remitted the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions which may be required as a result of the operation of Public Law 94-395 (90 Stat. 1199) or Public Law 88-170, as amended (82 Stat. 863). (Aug. 1, 1950, ch. 512, § 30, 64 Stat. 392; Sept. 13, 1960, Pub. L. 86-778, title I, § 103(u), 74 Stat. 941; Aug. 18, 1978, Pub. L. 95-348, § 1(c), 92 Stat. 488.) REFERENCES IN TEXT The internal-revenue laws of the United States, referred to in text, are classified generally to Title 26, Internal Revenue Code. Pub. L. 94-395 (90 Stat. 1199), referred to in text, was enacted Sept. 3, 1976, and amended section 1423a of this title. Pub. L. 88-170, as amended (82 Stat. 863), referred to in text, is Pub. L. 88-170, Nov. 4, 1963, 77 Stat. 302, as amended by Pub. L. 90-511, Sept. 24, 1968, 82 Stat. 863, which is not classified to the Code. AMENDMENTS 1978-Pub. L. 95-348 added provisions relating to authorization, amount, computation, etc., of remittance, prior to commencement of any fiscal year, of duties, taxes, and fees to be collected in or derived from Guam under this section during that next fiscal year. 1960-Pub. L. 86-778 inserted clause providing that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of title 26. CROSS REFERENCES Payment to Guam of proceeds of tax collected on coconut and palm oil, see section 7653 of Title 26, Internal Revenue Code. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 1423a of this title; title 26 sections 932, 7651. |