48 U.S.C. § 741
Section 741 · Export duties, taxes, etc.; bonds to anticipate revenues
Amended 4 times on record
Applied in 20 court decisions — leading case Buscaglia v. Ballester (1947)
Most recently applied in Franklin California Tax-Free v. Commonwealth of Puerto Rico (July 2015)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
No export duties shall be levied or collected on exports from Puerto Rico, but taxes and assessments on property, income taxes, internal revenue, and license fees, and royalties for franchises, privileges, and concessions may be imposed for the purposes of the insular and municipal governments, respectively, as may be provided and defined by the Legislature of Puerto Rico; and when necessary to anticipate taxes and revenues, bonds and other obligations may be issued by Puerto Rico or any municipal government therein as may be provided by law, and to protect the public credit.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Codification
Section is comprised of first part of section 3 of act Mar. 2, 1917, down to the proviso clause. The remainder of section 3 is classified to sections 741a and 745 of this title.
Prior Provisions
Provisions similar to those in this section were contained in act Apr. 12, 1900, ch. 191, §38, 31 Stat. 86.
Amendments
1937—Act Aug. 26, 1937, reenacted section without substantive change.
1927—Act Mar. 4, 1927, inserted imposition of income taxes.
1921—Act Feb. 3, 1921, reenacted section without change.