36. Taxes and fees; power to assess and collect; ports of entry; export duties. 37. Judicial process; title of criminal prosecutions. 38. Citizenship of officials; oath of office. 39. Jurisdiction of Secretary of the Interior and Attorney General. 40. Effective date. 41. Short title. Title of Act. The title to the above-cited Act June 22, 1936, ch. 699, 49 Stat. 1807, set out below, reads as follows: "AN ACT To provide a civil government for the Virgin Islands of the United States." 1. (Geographical application of Act; land and waters included in term "Virgin Islands"} That the provisions of this Act, and the name "the Virgin Islands" as used in this Act, shall apply to and include the territorial domain, lands and waters acquired by the United States through cession of the Danish West Indian Islands by the convention between the United States of America and His Majesty the King of Denmark entered into August 4, 1916, and ratified by the Senate on September 7, 1916 (39 Stat. L. 1706). June 22, 1936, ch. 699, 1, 49 Stat. 1807. 2. {Division Into municipalities of "Saint Croix" and "Saint Thomas and St. John"; boundaries; capital; governing authority} The insular possession which is the Virgin Islands shall be divided into two municipalities, namely, (1) the municipality of Saint Croix and (2) the municipality of Saint Thomas and Saint John. The boundaries of said municipalities shall be the same as at present established in accordance with laws in force on the date of enactment of this Act, and the capital and seat of the central government shall be Saint Thomas. In this Act the phrase "the Government of the Virgin Islands" shall include, in addition to the governing authority of the insular possession, the governing authority of the two municipalities, unless the context shall indicate a different intention. * 3. (Inhabitants of municipalities constituted bodies politic and juridical powers generally} The inhabitants of the municipality of Saint Croix and of the municipality of Saint Thomas and Saint John are hereby constituted into bodies politic and juridic, under the present name of each such municipality, and as such bodies they have perpetual succession and power (a) to adopt and use an official seal; (b) to sue and in