Box 147 contains Bentham's writings on the subject of sinecures, written predominantly in the spring of 1810. Relatively little is known about Bentham's writings on sinecures from this particular box, which have as yet not been subjected to the sustained attention of scholars, historians, and commentators.

Bentham appears to have begun writing on the subject of sinecures following the publication of the 'Third Report from the Committee on the Public Expenditure, &c. of the United Kingdom. Offices, Places, Sinecures, and Pensions', which was ordered by Parliament to be printed on 10 August 1807, and of the subsequent report of the same name which was ordered by Parliament to be printed on 29 June 1808 with a large appendix. The purpose of the said Committee was to 'examine and consider what Regulations and Checks have been established, in order to control the several Branches of The Public Expenditure in Great Britain and Ireland; and how far the same have been effectual; and what further Measures can be adopted for reducing any Part of the said Expenditure, or diminishing the Amount of Salaries and Emoluments, without Detriment to The Public Service'.

For Bentham's other writings on sinecures, see, for instance, Official Aptitude Maximized, Expense Minimized, ed. P. Schofield, Oxford, 1993 (CW), as index. See also, for background, J.R. Dinwiddy, Selected Writings of John Dinwiddy, ed. W. Twining, California, 2004, p. 115 n.

As the material in Box 147 is dated 1810, and as most if not all of it all appears to be in Bentham's hand rather than that of a copyist, it falls into the more difficult category of the material on Transcribe Bentham.

• Folios 1 to 33: Sinecures; Tables of reversions and joint lives [1810]
• Folios 34 to 103: Sinecures; Reversions and joint lives [1810]
• Folios 140 to 270: Sinecures [1810]
• Folios 271 to 427: Sinecures; Finance Committee, 1807-8, third report and appendix [1810]
• Folios 428 to 507: Sinecures; I Explanations, Ch. I. Subjects for inquiry—overpaid [1810]

Box 147 Progress: Transcription begun

Untranscribed: 11
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