INTRODUCTION. 
35 
insufficient to meet the claims thereon and the 
benefits assured, by award of the Chief Registrar. 
66. Any person wilfully falsifying a balance- 
sheet, contribution book, return, or other docu 
ment, is liable to a penalty of £50 recoverable at 
the suit of a Registrar or person aggrieved. Any 
person committing an offence under the Act for 
which no other penalty is provided is liable to a 
penalty of not less than £1 nor more than £5, 
recoverable in like manner. All penalties imposed 
by the Act, or by regulations made under it, or by 
a society’s rules (b), are recoverable in a Court of 
Summary Jurisdiction. 
67. If, by the rules of a Friendly Society, a 
medical man is to be appointed, he must, by 
section 36 of 21 & 22 Viet. c. 90, be duly regis 
tered under that Act. 
68. A Friendly Society (c) is exempt from pay 
ment of income tax upon its stocks, dividends, 
and interest chargeable under Sched. C. of the 
5 & 6 Viet. c. 35, as well as upon its interest and 
other profits and gains chargeable under Sched. 
D. When the property is invested in the public 
securities in the Bank of England, the exemption 
must be claimed and proved by a trustee, or the 
treasurer, or any member, before the commis 
sioners for special purposes. A member of a 
(6) From this it seems to follow that while contributions 
payable under the rules of a Friendly Society, being volun 
tary, are not recoverable, penalties imposed by such rules may 
be enforced. 
(c) Query if it assures annuities exceeding £30.