36

INTRODUCTION.

Friendly  Society  may,  for  the  purposes  of  the
Income  Tax  Acts,  deduct  the  annual  premium
payable  for  a  life  assurance  or  deferred  annuity,
if  the  premiums  are  made  for  three  months  at
least,  from  the  amount  in  respect  of  which  he
is  liable  to  be  assessed.
69.  By  the  Married  Women’s  Property  Act,
1870,  any  married  woman  or  woman  about  to  he
married  may  apply  in  writing  to  the  trustees  of  a
registered  Friendly  Society  that  any  benefit  in  the
funds  of  the  society,  to  the  holding  of  which  no
liability  is  attached,  and  to  which  she  is  entitled,
may  be  entered  in  the  books  of  the  society  in  her
name  or  intended  name  as  a  married  woman
entitled  to  her  separate  use,  and  it  shall  be  the
duty  of  the  trustees  to  cause  the  same  to  be  so
entered,  and  thereupon  such  benefit  shall  be
deemed  to  be  her  property,  and  shall  be  payable
as  if  she  were  an  unmarried  woman;  provided
that  if  it  had  been  obtained  by  her  by  means  of
moneys  of  her  husband  without  his  consent,  the
court  may  order  it  to  be  paid  to  the  husband.
70.  It  will  be  perceived  from  the  foregoing
statement  of  the  provisions  of  the  Friendly
Societies  Act  of  1875,  that  it  “proceeds  on  the
basis  of  previously  existing  legislation,”  and  that
its  amendments  of  the  Act  of  1855,  are  in  the
directions  of  more  efficient  machinery,  and  greater
facility  of  registration,  &c.  In  many  respects,
well-arranged,  coherent,  and  intelligible  provisions
have  been  substituted  for  the  often  ill-drawn,
obscure,  and  ineffectual  clauses  of  the  Act  of
1855.