# Law No. 3884 of January 30, 1961

> Brazilian law

**Wikidata**: [Q105648036](https://www.wikidata.org/wiki/Q105648036)  
**Source**: https://4ort.xyz/entity/law-no-3884-of-january-30-1961

## Summary
Law No. 3884 of January 30, 1961 is a Brazilian statute enacted to create a Federal Tax Collection Agency (*Coletoria Federal*) in the municipality of Vicência, State of Pernambuco. Promulgated by President Juscelino Kubitschek, the law serves as a formal written manifestation of statutory law, authorizing specific budgetary adjustments and administrative expansions within the Federative Republic of Brazil.

## Key Facts
- **Official Title:** Lei nº 3884, de 30 de janeiro de 1961.
- **Classification:** Instance of a **statute** (a formal written document that creates law).
- **Promulgation Date:** January 30, 1961.
- **Approving Authority:** Presidency of the Federative Republic of Brazil; signed by President **Juscelino Kubitschek**.
- **Primary Function:** Creates a Federal Tax Collection Agency (*Coletoria Federal*) in the municipality of Vicência, State of Pernambuco.
- **Budgetary Action:** Authorizes a special budgetary adjustment (*Credito Especial*).
- **Jurisdiction:** Brazil.
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 3884/1961.
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1961-01-30;3884`.
- **Online Access:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3884.htm`.

## FAQs
**What is the specific function of Law No. 3884/1961?**
The law mandates the creation of a Federal Tax Collection Agency (*Coletoria Federal*) in the municipality of Vicência, located in the State of Pernambuco. It also provides for associated administrative measures and special budgetary adjustments to facilitate this creation.

**Who approved Law No. 3884/1961 and when did it take effect?**
The statute was approved via promulgation by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. It was published on January 30, 1961.

**How is this law classified within the Brazilian legal system?**
It is classified as a "statute," which serves as a formal written document that creates law. As a legal term, it acts as a manifestation of statutory law and is considered a subclass of written work and rule.

## Why It Matters
Law No. 3884 of January 30, 1961, represents a specific exercise of legislative authority by the Brazilian federal government to expand its fiscal and administrative infrastructure. By establishing a Federal Tax Collection Agency in Vicência, the statute facilitated the enforcement of tax law and federal financial regulation in the State of Pernambuco.

As a **statute**, it embodies the core mechanism of democratic governance: the formal documentation of legal rules. It matters because it transforms abstract legislative intent into concrete administrative reality—in this case, the creation of a public body. This law illustrates the function of statutes as the "tangible manifestation" of statutory law, ensuring that government authority is recorded, accessible, and enforceable. Furthermore, its connection to the Ministry of Finance (*Ministério da Fazenda*) underscores its role in the broader economic machinery of Brazil.

## Notable For
- **Administrative Expansion:** Notable for specifically targeting the municipality of Vicência for the establishment of a new federal agency.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period marked by significant development and modernization efforts in Brazil.
- **Legal Classification:** Serves as a clear example of a "statute," a foundational legal concept defined as a formal written document that creates law, distinct from general legislation but resulting in statutory law.
- **Capital Association:** Published in Brasília, which had recently become the capital of Brazil in 1960.

## Body

### Legal Identity and Classification
Law No. 3884 is formally titled **Lei nº 3884, de 30 de janeiro de 1961**. It is a **statute**, a classification defining it as a formal written document enacted to create law. In the context of legal ontology, a statute is a subclass of "written work," "document," and "rule." It functions as the concrete manifestation of statutory law and is composed of legal norms. This law operates within the jurisdiction of **Brazil** (officially the Federative Republic of Brazil), a federal republic in South America.

### Provisions and Subject Matter
The primary subject of this statute is the **creation** of administrative infrastructure and **special budgetary adjustment** (*Credito Especial*). specifically:
- **Creation of Agency:** The law establishes a *Coletoria Federal* (Federal Tax Collection Agency) in the municipality of **Vicência**, in the State of **Pernambuco**.
- **Administrative Oversight:** The law falls under the purview of the **Ministry of Finance of Brazil** (*Ministério Da Fazenda*), reflecting its role in fiscal administration.
- **Municipal Scope:** While a federal law, its application is geographically specific to the municipality level.

### Legislative Context and History
The statute was promulgated on **January 30, 1961**, a period following the transition of Brazil's capital to **Brasília** (which occurred in April 1960). It was approved by the **Presidency of the Federative Republic of Brazil**, with **Juscelino Kubitschek** serving as the head of state. The creation of this law followed the standard legislative process involving draft laws and was caused by the act of legislation itself.

### Geopolitical Context: Brazil
The entity applies to the country of **Brazil**, the largest nation in South America. At the time of the law's enactment, Brazil was operating under the presidential system established in its capital, Brasília. The country is characterized by its federal structure, comprising 26 states and one Federal District, including the State of Pernambuco mentioned in the law. Brazil's legal system relies on statutes as the primary instruments for exercising government authority, a tradition rooted in its history as a former Portuguese colony that gained independence in 1822.

### Technical Details and Identifiers
The law is accessible via digital archives and holds specific identifiers within legal databases:
- **URL:** The full text is available at the official Planalto government portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3884.htm`.
- **LexML ID:** `urn:lex:br:federal:lei:1961-01-30;3884`.
- **Language:** The text is composed in **Brazilian Portuguese**, the official language of the jurisdiction.
- **WikiProject:** It is listed on the "WikiProject Brazilian Laws," indicating its recognition in structured knowledge management.

### Conceptual Framework: The Statute
As a **statute**, Law No. 3884 exemplifies the broader concept of a legal instrument that formalizes rules. Statutes are distinguished from abstract "law" by their nature as written documents. They are the result of "legislation" and result in "statutory law." In jurisdictions like the United States and France, statutes are generally in the public domain (edict of government doctrine) to ensure public access; similarly, Brazilian laws are published officially for public knowledge. This statute serves as a definitive reference point for courts, citizens, and administrators regarding the specific administrative organization of Vicência.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-01-30;3884)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3884&ano=1961&data=30/01/1961&ato=c28oXRE5keVRVTecb)
3. LexML Brasil