# Law No. 907 of October 31, 1949

> Brazilian law

**Wikidata**: [Q105647704](https://www.wikidata.org/wiki/Q105647704)  
**Source**: https://4ort.xyz/entity/law-no-907-of-october-31-1949

## Summary
Law No. 907 of October 31, 1949 is a Brazilian statute that grants an exemption from import duties for goods destined for the Convent of Our Lady of Piety of the Capuchins in Bahia. Enacted by the Presidency of the Federative Republic of Brazil, the law applies to the jurisdiction of Brazil and was published in Rio de Janeiro. It is formally cited as Lei nº 907/1949.

## Key Facts
- **Official Title:** Lei nº 907, de 31 de outubro de 1949
- **Alternative Names:** Lei nº 907, de 31 de outubro de 1949
- **Classification:** Instance of a statute
- **Enactment Date:** October 31, 1949
- **Approving Authority:** Presidency of the Federative Republic of Brazil (via promulgation)
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Publication Location:** Rio de Janeiro
- **Legal Citation:** Lei nº 907/1949
- **LexML Brazil ID:** urn:lex:br:federal:lei:1949-10-31;907
- **Primary Subject:** Import tax exemption for religious organizations

## FAQs
**What is the primary purpose of Law No. 907/1949?**
The law concedes an exemption from import rights (taxes) for volumes of goods destined specifically for the Convent of Our Lady of Piety of the Capuchins in Bahia.

**Which institution benefits from this legislation?**
The beneficiary is the Convent of Our Lady of Piety of the Capuchins of Bahia (Convento Nossa Senhora da Piedade dos Capuchinhos da Bahia), a religious organization located in the State of Bahia.

**Who approved and enacted this law?**
The statute was approved by the Presidency of the Federative Republic of Brazil on October 31, 1949, through the process of promulgation.

**Where was the law published?**
The law was published in Rio de Janeiro, which served as the location of publication for federal statutes at that time.

## Why It Matters
Law No. 907 of 1949 represents a specific instance of the Brazilian government's historical interaction with religious institutions, illustrating the use of statutory law to facilitate the operations of the Catholic Church through fiscal incentives. By granting a targeted tax exemption on import duties, the statute highlights the administrative mechanisms of the Brazilian state—specifically the Presidency's authority to promulgate laws affecting customs and taxation. It serves as a concrete example of how "statutes" function as the manifestation of statutory law, creating specific legal norms that address unique regional or institutional needs within the broader jurisdiction of Brazil.

## Notable For
- **Specific Tax Exemption:** Explicitly grants exemption from "direitos de importação" (import rights/duties) for a specific religious entity.
- **Targeted Beneficiary:** Focuses exclusively on the Capuchin convent in Bahia, demonstrating the granularity of Brazilian legislative acts.
- **Historical Context:** Enacted in 1949, reflecting the administrative and legal processes of mid-20th century Brazil.
- **Legal Classification:** Serves as a clear example of a "statute" (formal written document that creates law) within the Brazilian legal system.
- **Jurisdictional Scope:** Applies specifically to the Federative Republic of Brazil, managed under Brazilian Portuguese legal terminology.

## Body
### Legislative Identification and Formal Structure
Law No. 907 is formally identified by the title "Lei nº 907, de 31 de outubro de 1949." It is classified as an instance of a "statute," a formal written document that creates law. The legal citation for this text is "Lei nº 907/1949." The document is written in Brazilian Portuguese and applies to the jurisdiction of Brazil. It is tracked within the Brazilian legal information system under the LexML Brazil identifier `urn:lex:br:federal:lei:1949-10-31;907`.

### Content and Legal Digest
The core content of the law, as summarized in its legal digest, is to "CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA VOLUMES DESTINADOS AO CONVENTO NOSSA SENHORA DA PIEDADE DOS CAPUCHINHOS DA BAHIA" (Grant exemption from import rights for volumes destined for the Convent of Our Lady of Piety of the Capuchins of Bahia). This provision establishes a specific exception to standard import taxation regulations for the benefit of the designated religious institution.

### Subject Matter and Themes
The statute addresses several interconnected subjects as defined in its structured properties:
- **Import Tax:** The law specifically modifies the application of "Imposto De Importação" (Import Tax), serving as the main subject of the legislative text.
- **Tax Exemption:** The mechanism utilized is "Isenção" (Exemption), which relieves the beneficiary from the standard tax obligation.
- **Religious Organization:** The beneficiary is classified as an "Instituição Religiosa" (Religious Institution), specifically the Capuchin convent.
- **Geographic Scope:** The law pertains to the "Estado Da Bahia (Ba)" (State of Bahia) and the broader concept of "Municipio" (Municipality), locating the beneficiary within this specific administrative region.

### Enactment and Publication
The legislative process for Law No. 907 concluded on October 31, 1949. The "approved by" authority is listed as the Presidency of the Federative Republic of Brazil, with the determination method noted as "promulgation." The publication date is recorded as October 31, 1949, with the "place of publication" identified as Rio de Janeiro. This date serves as the point in time for the law's official enactment.

### Related Entities
The law is intrinsically linked to the country of **Brazil**, which serves as both the sovereign origin (Located in / Origin) and the jurisdiction to which the law applies. Brazil, a country in South America that declared independence in 1822, provides the legal framework and authority for this statute. The statute is a product of the Brazilian federal legislative system, operating under the official language of Brazilian Portuguese.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1949-10-31;907)
2. LexML Brasil