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
Journal of The Statistical and Social Inquiry Society of Ireland Vol. X Part LXXIX 1898/1899
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."
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