19 (3) If atanytime the moneys available in the fund are tnsuflicient to enable the Secretary to discharge his responstbilities under guarantees under this Act. he shall issue to the Seeretary of the Treasury notes or other obligations in such forms and denominations, bearing such maturities, and subject to such terms and conditions, as may be prescribed by by the Secretary of the Treasury. Redemption of such notes or obliwations shall be made by the Secretary from appropriations which are . 1 Ae — hereby authorized for this purpose. Such notes or other obligations shall bear interest at a rate determined by the Secretary of the Treasury. which shall not be less than a rate determined by taking into consideration the averave market yield on outstanding marketable obligations of the United States of comparable maturities during the month preceding the issuance of the notes or other obligations. Lhe Secretary of Treasuryshall purchase any notes or other obligations issued hereunder the proceeds from the sale of.any securities issued under the Second Liberty Bond Act and the purposes for which securities may be issucd under that Act are extended to inelude any purchase of such notes ov obligations. The Secretary of the Treasury may at any time sell any of the notes or other obligations acquired by him under this subsection. All redemptions, purchases, sales by the Secretary of the Treasury of such notes or other oblivations shall be treated as publie debt transactions of the United States. a Ee * * * a a * Revisep Ornuantc Acr or rie Yinctx Istanps #8 U.S.C. 1642 ct seq.) % * = 2 a * m FISCAL PROVISIONS q $28. [Disposition of revenues—Use of certain proceeds for expenditure; Income tax obhgations of inhabitants] (a) The proceeds of customs duties, the proceeds of the United States Income tax, the proceeds of any taxes levied by the Congress on the Inhabitants of the Virgin Islands, and the proceeds of all quarantine, passport, immigration, and naturalization fees collected in the Virgin. Islands, less the cost of collecting, crcept any costs for preclearance operations which shall not be deducted, of all suid duties, taxes, and fees from August 18, 1978, until January 1, 1982, shall be cavered into the treasury of the Virgin Tslands, and shall he available for expenditure as the Legislature of the Virgin Islands may provide: Provided, That the term “inhabitants of the Virgin Islands” as used inthis seetion shall include all persons whose perranent residenceis in the Virgin Islands. and such persons shall satisfy their Income tax obligations underapplicable taxing statutes of the United States by paying their tax on income derived from all sources both within and outside the Virgin Islands into the treasuryof the Virgin Islands: Provided further, Vhat nothingin this Aet shall be construed to apply to any tax specified in section Sil of the Internal Revenue Code. * x Ed * ae * * (¢) (1) The Seerctary of the Treasury shall administer and enforce the collection of all customs duties derived from the Virgin fslunds