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JSSISI: Journal of The Statistical and Social Inquiry Society of Ireland, 1847- >
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Title: The liability of married women to income tax
Other Titles: Symposium on Income Tax
Author: Lawson, William
Keywords: Income tax
Married Women, Taxation
Issue Date: 1899
Publisher: Statistical and Social Inquiry Society of Ireland
Citation: Lawson, William. 'Symposium on Income Tax: The liability of married women to income tax'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. X Part LXXIX, 1898/1899, pp432-436
Series/Report no.: Journal of The Statistical and Social Inquiry Society of Ireland
Vol. X Part LXXIX 1898/1899
Abstract: I desire to call attention to the anomalous state of the law as regards the liability of married women to Income Tax. The statute which regulates this liability is Section 45 of the Income Tax act of 1842(5 & 6 Viet., c. 35). This statute, which applied to Great Britain only, was extended to Ireland by the Act of 1853, which imposed Income Tax on Ireland for the first time. Section 45 provides that "Any married woman acting as a sole trader by the custom of any city or place, or otherwise (or having, or being entitled to, any property or profits to her sole or separate use) shall be chargeable to such or the like duties, and in the like manner except as hereinafter is mentioned, as if she was actually sole and unmarried. Provided always that (the profits of) any married woman living with her husband (shall be deemed the profits of the husband, and the same) shall be charged in the name of the husband, and not in her name or of her trustee. Provided also that any married woman living in Great Britain separate from her husband, whether such husband shall be temporarily absent from her or from Great Britain, or otherwise, who shall receive any allowance or remittance from property out of Great Britain, shall be charged as a, feme sole if entitled thereto in her own right, and as agent of the husband if she receive the same from or through him, or from his property or on his credit."
Description: Read, Tuesday, March 14th, 1899
ISSN: 00814776
Appears in Collections:Archive JSSISI: 1847- Complete Collection
JSSISI: 1894 to 1900, Vol. X, Parts LXXIV to LXXX

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