the same shall be administered by the civil officials and through the local judicial
 tribunals established in said islands, respectively; and the orders, judgments, and
 decrees of said judicial tribunals shall be duly enforced. With the approval of the
 President, or under such rules and regulations as the President may prescribe, any of
 said laws may be repealed, altered, or amended by the colonial council having
 jurisdiction. The jurisdiction of the judicial tribunals of said islands shall extend to all
 judicial proceedings and controversies in said island to which the United States or any
 citizen thereof may be a party. *



 3. (Customs duties and internal-revenue taxes)

 That on and after the passage of this Act there shall be levied, collected, and
 paid upon all articles coming into the United States or its possessions, from the West
 Indian Islands, ceded to the United States by Denmark, the rates of duty and internal-
 revenue taxes which are required to be levied, collected, and paid upon like articles
 imported from foreign countries: Provided, That all articles, the growth or product of, or
 manufactured in, such islands, from materials the growth or product of such islands or
 of the United States, or of both, or which do not contain foreign materials to the value
 of more than twenty per centum of their total value, upon which no drawback of
 customs duties has been allowed therein, coming into the United States from such
 islands shall hereafter be admitted free of duty. In determining whether such a Virgin
 Islands article contains foreign materials to the value of more than 20 per centum, no
 material shall be considered foreign which, at the time the Virgin Islands article is
 entered, or withdrawn from warehouse, for consumption, may be imported into the
 continental United States free of duty generally. *

 4. (Tax laws continued; tax on sugar}

 Until Congress shall otherwise provide all laws now imposing taxes in the said
 West Indian Islands, including the customs laws and regulations, shall, insofar as
 compatible with the changed sovereignty and not otherwise herein provided, continue
 in force and effect, except that articles the growth, product, or manufacture of the
 United States shall be admitted there free of duty: Provided, That upon exportation of
 sugar to any foreign country, or the shipment thereof to the United States or any of its
 possessions, there shall be levied, collected, and paid thereon an export duty of $6
 per ton of two thousand pounds, irrespective of polariscope test, in lieu of any export
 tax now required by law: Provided further, That the internal revenue taxes levied by the
 Colonial Council of Saint Croix, or by the Colonial Council of Saint Thomas and Saint
 John, in pursuance of the authority granted by this Act on articles, goods, wares, or
 merchandise may be levied and collected as the Colonial Council of Saint Croix, or as
 the Colonial Council of Saint Thomas and Saint John, may direct, on the articles
 subject to said tax, as soon as the same are manufactured, sold, used, or brought into
the island: And provided further, That no discrimination be made between the articles
imported from the United States or foreign countries and similar articles produced or