48 U.S. Code § 1401 to 1401e - Repealed.
Section 1401, act May 26, 1936, ch. 450, § 1,49 Stat. 1372, set out the policy of Congress to equalize taxes on real property in the Virgin Islands.
Section 1401a, act May 26, 1936, ch. 450, § 2,49 Stat. 1372, related to valuation of real property for assessment and uniformity of rates.
Section 1401b, act May 26, 1936, ch. 450, § 3,49 Stat. 1372, related to rate of tax in absence of local laws and regulations by President for assessment and collection pending adoption of local laws.
Section 1401c, act May 26, 1936, ch. 450, § 4,49 Stat. 1372, provided that taxes were to be deposited in the municipal treasury of the municipality in which collected.
Section 1401d, acts May 26, 1936, ch. 450, § 5,49 Stat. 1372; June 30, 1949, ch. 285, § 12,63 Stat. 356, related to payments to be made by the Virgin Islands Corporation into municipal treasuries of the Virgin Islands in lieu of certain taxes, valuation of real property in the Virgin Islands owned by the Virgin Islands Corporation as a basis for determining the amount of taxation, and payment to be made for any property owned by the United States in the Virgin Islands used for ordinary business or commercial purposes.