Any tax that may be levied by the Legislature on passenger tickets shall not be collectible from any veteran traveling from the Virgin Islands to Puerto Rico or continental United States for the purpose of attending school, whether transportation is being furnished in accordance with this chapter or otherwise. The Governor or the Government Secretary by his direction, shall issue to any veteran who complies with paragraphs (1)–(3) of section 306 of this title, a certificate attesting that the veteran is leaving the Virgin Islands for the purpose of attending school, before exemption from the tax is granted.