collected in the Virgin Islands shall be covered into the treasury of the Virgin Islands
and held in account for the respective municipalities, and shall be expended for the
benefit and government of said municipalities in accordance with the annual municipal
budgets. The Municipal Council of Saint Croix may make appropriations for the
purposes of said municipality from, and to be paid out of, the funds credited to its
account in the treasury of the Virgin Islands; and the Municipal Council of Saint
Thomas and Saint John may make appropriations for the purposes of said
municipality from, and to be paid out of, the funds credited to its account in said
treasury. *

 36. {Taxes and fees; power to assess and collect; ports of entry; export
 duties)

 Taxes and assessments on property and incomes, internal-revenue taxes,
 license fees, and service fees may be imposed and collected, and royalties for
 franchises, privileges, and concessions granted may be collected for the purposes of
 the Government of the Virgin Islands as may be provided and defined by the municipal
 councils herein established: Provided, That all money hereafter derived from any tax
 levied or assessed for a special purpose shall be treated as a special fund in the
 treasury of the Virgin Islands and paid out for such purpose only, except when
 otherwise authorized by the legislative authority having jurisdiction after the purpose
 for which such fund was created has been accomplished. Until Congress shall
 otherwise provide, all laws concerning import duties and customs in the municipality of
 Saint Thomas and Saint John now in effect shall be in force and effect in and for the
 Virgin Islands: Provided, That the Secretary of the Treasury shall designate the several
 ports and sub-ports of entry in the Virgin Islands of the United States and shall make
 such rules and regulations and appoint such officers and employees as he may deem
 necessary for the administration of the customs laws in the Virgin Islands of the United
 States; and he shall fix the compensation of all such officers and employees and
 provide for the payment of such compensations and other expenses of the collection of
 duties, fees, and taxes imposed under the customs laws from the receipts thereof. The
 export duties in effect on the date of enactment of this Act may be from time to time
 reduced, repealed, or restored by ordinance of the municipal council having
 jurisdiction: Provided further, That no new export duties shall be levied in the Virgin
 Islands except by the Congress. *



 37. {Judicial process; title of criminal prosecutions)

 All judicial process shall run in the name of "United States of America, scilicet,
 the President of the United States", and all penal or criminal prosecutions in the local
 courts shall be conducted in the name of and by authority of "the People of the Virgin
 Islands of the United States." *