48 U.S.C. § 740

Duties and taxes to constitute fund for benefit of Puerto Rico; ports of entry

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The duties and taxes collected in Puerto Rico in pursuance of the provisions of this Act, less the cost of collecting the same, and the gross amount of all collections of duties and taxes in the United States upon articles of merchandise coming from Puerto Rico, shall be paid into the treasury of Puerto Rico to be expended as required by law for the government and benefit thereof, and the Secretary of the Treasury shall designate the several ports and subports of entry in Puerto Rico and shall make such rules and regulations and appoint such agents as may be necessary to collect the duties and taxes authorized to be levied, collected, and paid in Puerto Rico by the provisions of this Act, and he shall fix the compensation and provide for the payment thereof of all such officers, agents, and assistants as he may find it necessary to employ to carry out the provisions of law.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1938–2021 · leading case: Pan Am. Stand. Brands, Inc. v. United States, 177 F. Supp. 769 (Cust. Ct. 1959).

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Pan Am. Stand. Brands, Inc. v. United States, 177 F. Supp. 769 (Cust. Ct. 1959). “78 , 48 U.S.C.A. § 740 , provides for customs duties collected in Puerto Rico to be paid into the Treasury of the Commonwealth, after deduction of the costs of collection, an order of refund, in this case, would ultimately be directed against the Treasury of the Commonwealth,…”

Miranda v. People of Puerto Rico, 101 F.2d 26 (1st Cir. 1938). “Tbe defendant also contends that the charge that the importation without paying the duty of fifteen cents d was d(me with intent t0 defraud tbe treasurer of Puerto Rico was not sustained as the duties, if paid were to be collected by the United States Customs officers.”

Bultema Dock & Dredge Co. v. Thompson, 252 F. Supp. 881 (W.D. Mich. 1966). “§ 1333 , and the action is brought pursuant to the Admiralty Jurisdiction Extension Act, being 48 U.S.C. § 740 . By contract dated January 17, 1962, libelant undertook to construct a 360 foot extension of the power plant dock, to extend southwesterly of the existing structure.”

Zachary Allen Kott-Millard v. Geoffrey Fieger (Mich. Ct. App. 2019). “48 U.S.C. § 740 . The connection test raises two issues.”

Janssen Ortho, LLC v. United States (Fed. Cir. 2021). “124 (citing 48 U.S.C. § 740 ); see 48 U.S.C. § 740 (“The duties and taxes collected in Puerto Rico .”

Hermanos v. Tax Court of Puerto Rico, 66 P.R. 531 (1946). “78 ; 48 U. S. C. § 740 . Manifestly, Congress was interested primarily in the conditions of foreign trade.”

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