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{
    "localId": "1554456",
    "label": "Puerto Rico - Compact of Permanent Union, November 7, 1975",
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    "citationUrl": "https://catalog.archives.gov/id/1554456"
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{
    "id": "1554456",
    "sourceUrl": "https://catalog.archives.gov/id/1554456",
    "contentType": "document",
    "title": "Puerto Rico - Compact of Permanent Union, November 7, 1975",
    "citationUrl": "https://catalog.archives.gov/id/1554456",
    "collections": [
        "White House Special Files Unit Files",
        "Issue Decision Papers for the President"
    ],
    "subjects": [
        "Puerto Rico",
        "Intergovernmental relations",
        "Territories and possessions"
    ],
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    "source": "import",
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    "naId": 1554456,
    "coverageEndDate": {
        "day": 14,
        "logicalDate": "1976-01-14",
        "month": 1,
        "year": 1976
    },
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        "logicalDate": "1975-10-01",
        "month": 10,
        "year": 1975
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{
    "seq": 36,
    "pageIndex": 0,
    "type": "photo",
    "url": "https://s3.amazonaws.com/NARAprodstorage/lz/presidential-libraries/ford/grf-0010/569572/1554456/1554456_Page_37_Image_0001.jpg",
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    "ocrText": "- 7 -\nSection 9(b) purports to limit generally the applicability\nof section 739, title 48, United States Code, which states that\n\"The same tariffs, customs, and duties shall be levied, collected\nand paid upon all articles imported into Puerto Rico from ports\nother than those of the United States which are required by law\nto be collected upon articles imported into the United States from\nforeign countries. All books and pamphlets printed in the English\nlanguage shall be admitted into Puerto Rico free of duty when im-\nported from the United States.'\nSection 9(c) would require that the income from customs duties,\nlicenses for imports, tariffs and taxes collected in Puerto Rico\nbe paid into the Treasury of Puerto Rico. Current law requires only\nthat income from duties and taxes collected in Puerto Rico shall be\npaid into the Puerto Rican Treasury. 48 U.S. C. 740. The intent of\nthe proposed section 9(c) obviously is to require that the import\nlicense fees on petroleum collected in Puerto Rico also be paid\ninto the Puerto Rican Treasury.\nThe Administration has agreed, however, that only that portion\nof the oil import license fees collected in Puerto Rico attributable\nto imported oil consumed in Puerto Rico should be covered over to\nthe Puerto Rican Treasury. If the full amount of the fees were paid\nover, Puerto Rico would receive a windfall to the extent that the\nfees were not borne by Puerto Rican consumers. Accordingly, the\nlanguage \"licenses for imports\" should be deleted from section 9(c).\nIt is unclear whether section 9(c) applies to income taxes.\nIf so, it would be inconsistent with section 7651(2) (A) of the\nCode, which provides that all taxes collected by the Secretary in\nPuerto Rico must be paid into the Treasury of the United States.\nOn this point, section 7809 of the Code is very relevant, since\nit provides that collections under the internal revenue laws must\nbe paid into the United States Treasury unless otherwise provided.\nOne of the exceptions is under section 7652(a) (3), which provides\nthat certain collections of internal revenue taxes in Puerto Rico\nare to be covered into the Treasury of Puerto Rico, after deduc-\ntion of expenses under section 5314 (a) (4)"
}