deemed non-fundamental constitutional provisions which do not, of their own force, apply in unincorporated territories. However, Congress is empowered by the Territorial Clause of the Constitution to extend non- fundamental constitutional provisions to unincorporated territories. Congress may extend U.S. citizenship to the residents of unincorporated territories. While Congress may do so, it has never required the residents of unincorporated territories to contribute to the support of the federal government. The receipts of federal taxes levied on residents of unincorporated territories are covered into territorial treasuries. WHAT IS "COMMONWEALTH"? A. In the American scheme of things, "commonwealth" is essentially a meaningless label which represents a distinction without a difference. For example, Kentucky, Massachusetts, Pennsylvania and Virginia are officially designated "commonwealths" by their state constitutions. Nevertheless, they are states of the Union on equal footing with the 46 other states. Commonwealth of the Philippine Islands -- In 1934 Congress approved the Philippine Independence Act which empowered the people of the Philippine Islands to organize an interim constitutional government to lead the territory into independence, (P.L. 73-124, March 24, 1934). The interim government was designated "The Commonwealth Of The Philippine Islands." All officers of the interim government were required, by the Act of 1934, to subscribe to an oath recognizing and accepting the supreme authority of, and pledging to maintain true faith and allegiance to, the United States of America. The Philippines became an independent republic in 1946. Commonwealth of Puerto Rico -- In 1950 Congress authorized the people of Puerto Rico to adopt their own constitution for local self-government, (P.L. 81-600, July 3, 1950). An accompanying report, (Senate Report No. 1779, June 6, 1950), detailed the scope of the Act of 1950 as follows: Adoption of a constitution would in no way change Puerto Rico's fundamental political, social and economic relationship to the United States: nor would it preclude a future determination by Congress of the political status of the Island. The accompanying House Report No. 2275, June 19, 1950, stated that "Puerto Rico is unincorporated