December 16, 1901
To the Senate and House of Representatives:
I transmit herewith a report from the Secretary of State, with accompanying papers, showing that a civil government for Puerto Rico has been organized in accordance with the provisions of the act of Congress approved April 12, 1900, entitled "An act to provide revenues and a civil Government for Puerto Rico, and for other purposes," and that the legislative assembly of Puerto Rico has enacted and put into operation a system of local taxation to meet the necessities of the government of Puerto Rico.
THEODORE ROOSEVELT
Theodore Roosevelt, Message to Congress Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/206784