APPENDIX.

I.

INCOME TAX ACTS.-EXEMPTION OF FRIENDLY SOCIETIES. 16 & 17 VICT. c. 34.

AN Act for granting to Her Majesty duties on profits arising from property, professions, trades, and offices.

(28TH JUNE, 1853.)

Sec. 49. Any Friendly Society legally established under any Act of Parliament relating to Friendly Societies, and which does not assure or grant to any individual any sum or annuity to an amount which would debar such society from the benefit of the exemption granted to Friendly Societies by the said Act of the 5th & 6th years of Her Majesty, Chapter 35, in respect of their stocks, dividends, and interest, chargeable under Schedule (C) of the said Act, shall be entitled to exemption under this Act, as well as in respect of all their interest and other profits and gains, chargeable under Schedule (D) as in respect of their stocks, dividends, and interest chargeable under Schedule (C) of this Act.

The "Exemption" referred to in this Act, as being created by the 5 & 6 Vict. c. 35, is thus laid down in the 88th section of that Act:-" Exemption.-The stocks, dividends, or interest of any Friendly Society, legally established under any Act of Parliament relating to Friendly Societies: Provided it shall appear by the rules

I

of any such society, deposited at, or to be deposited with the Commissioners for the Reduction of the National Debt, or with the trustees of any savings bank that the sums assured by any such society to any individual, or to any person nominated by or to claim under him, shall not exceed the sum of £200, and the amount of any annuity or annuities granted or to be granted by any such society to any individual, or to any person nominated by or to claim under him, shall not exceed the sum of £30 per annum : Provided also, that when any property belonging to any such society shall be invested in the public securities In the Bank of England, the said last-mentioned property shall be duly claimed and proved by any trustee or treasurer of any such society, or by any member thereof, before the said Commissioners for special purposes."

II.

QUALIFICATION OF MEDICAL OFFICERS.
21 & 22 VICT. c. 90.

AN Act to regulate the qualification of practitioners in medicine and surgery.

(2ND AUGUST, 1858.)

Sec. 36. After the first day of January one thousand eight hundred and fifty-nine, no person shall hold any appointment as a physician, surgeon, or other medical officer either in the military or naval service, or in emigrant or other vessels, or in any hospital, infirmary, dispensary, or lying-in hospital not supported wholly by voluntary contributions, or in any lunatic asylum, gaol, penitentiary, house of correction, house of industry, parochial or union wo rkhouse or poorhouse, parish union or other public. esta blishment, body, or constitution, or to any friendly or

other society for affording mutual relief in sickness, infirmity, or old age, or as a medical officer of health, unless he be registered under this Act: Provided always that nothing in this Act contained shall extend to repeal or alter the provisions of "The Passengers Act, 1855."

any of

III.

SAVINGS BANKS ACT.*

21. On payment of money into the Bank to the account of National Debt Commissioners, their officer shall give a receipt for the same, carrying interest at £3 5s. per cent. per annum. From and after the twentieth day of November one thousand eight hundred and sixty-three, all receipts issued prior to that day to the trustees of savings banks established under the said hereby repealed Acts by the Commissioners for the Reduction of the National Debt, shall carry interest at the rate of three pounds five shillings per centum per annum; and from and after the said twentieth day of November one thousand eight hundred and sixty-three, upon the payment of any sum or sums of money into the Banks of England or Ireland to the account of the said Commissioners by the trustees of any savings bank established under the said hereby repealed Acts or this Act, it shall be lawful for the officer or officers of the eaid Commissioners in that behalf, and he and they is and are hereby authorized and empowered, to issue, upon every such payment being made, a receipt, signed by one of the cashiers of the Governor and Company of the Bank of England or Ireland, as the case may be, for the amount of such payment, carrying interest at the like rate of three

*This Appendix contains the clauses of the Savings Banks Act (26 & 27 Vict. c. 87), referred to in clause 17 (ante, p. 72), together with some others of importance to friendly societies.

pounds five shillings per centum per annum from the day of such payment inclusive, payable with the principal at the Banks of England and Ireland respectively, whenever the same shall be required or drawn for in manner directed by this Act, and such receipt shall be dated on the day on which the payment of any such sum or sums of money shall be made respectively, and every such receipt shall be in such form as shall be from' time to time directed by the said Commissioners, and the principal and interest of all sums mentioned in any receipt shall be charged and chargeable upon, and the same are hereby charged and made payable out of, all or any moneys standing in any account in the names of the said Commissioners, or out of any moneys produced by the sale of any stock, or annuities, funds, or Exchequer Bills or other securities standing in their names in the books of the Banks of England and Ireland respectively, as the said Commissioners shall from time to time direct: Provided always, that no fractional part less than one penny shall be allowed or paid as interest upon the principal sum contained in any receipt issued under the provisions of this Act.

22. Interest due on money mentioned in receipt to be calculated half-yearly up to 20th November and 20th May, and carried to account of savings bank as additional principal. All interest which shall become due and payable upon any sum of money mentioned in any such receipt upon the twentieth day of November and the twentieth day of May in every year next after the date of any such receipt, shall be from time to time calculated and computed by the officer of the said Commissioners, and shall in each and every year be placed to the credit of the savings bank on whose account any such sum of money was paid within six weeks from such twentieth day of November and twentieth day of May respectively, and shall be carried to and written on the account of such savings bank, and shall become principal, and shall from thenceforth carry interest as principal money paid into the said Bank of England or Ireland, as the case may be, on the account of such savings bank; and a receipt, according

to such form as the said Commissioners shall approve, shall be signed by the officer of the said Commissioners, and shall be issuable by the said officer half-yearly within sixty days from and after such twentieth day of November and twentieth day of May respectively (and such receipts shall bear date the twenty-first day of November and twentyfirst day of May respectively), for the amount of such interest so credited and made principal as aforesaid, as if the amount thereof had been a payment made by the trustees of such savings bank to the account of the said Commissioners: Provided always, that no interest shall be computed or calculated on any fractional part of a pound of the half-yearly balance standing in the books of the said Commissioners on account of any savings bank, on any twentieth day of November or twentieth day of May respectively.

24. Before drawing for money, trustees shall sign appointment for agent to receive the same, which appointment shall be deposited with Commissioners. Before trustees of any savings bank shall make any order or draft for payment by the said Commissioners of any sum or sums of money under this Act, the trustees of such savings bank shall make, give, sign, and execute an appointment under the hands and seals of not less than two of such trustees, and the execution of which shall be attested by two managers of the same savings bank, empowering and authorizing some person or persons named in such appointment to be agent or agents for receiving all and every such sum and sums of money as such trustees shall from time to time require to be paid by such Commissioners, and every such appointment shall be produced by or on behalf of the person or persons named therein to the officer of the said Commissioners, fourteen days at least before the payment of any sum or sums of money on account of such savings bank; and such appointment shall remain deposited in the office of the said Commissioners; and every such appointment shall be made in such form and under such regulations as shall from time to time be directed or required or approved of by the said Commissioners or their officer: