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1826. April May 3 4
Penal Code
Ch. IV XI Offences Affecting Revenue
§.5 Smuggling
Contrabandism or say smuggling, is
either 1. Evasive, or 2. friable.
Unless stated to be friable, it will be presumed
to be but evasive.
Understand by contrabandism any act, the
object or effect of which is to prevent any contribution
imposed by or by authority from the legislature
from being received. Any functionary, by
whom it is appointed to be received.
Under this head, comes of course, non payment
of the contribution so imposed.
But though from this circumstance results
the whole evil producible by the offence,
yet many are the sorts of acts, on account of
which, it may be necessary that one should
be produced in the shape of punishment. Whereas,
for the negative act of non-payment, there cannot be
in many cases, any use nor consequently any propriety,
in the affliction of one, in the name of punishment.
The reason is that non payment being of a
purely negative act may have for its efficient-cause,
what inability as to the making of payment; what
as in the cases above alluded to the offence is a positive
act, having for its object, the escaping from the burden
of payment, where no inability as to the making
payment has place.
Identifier: | JB/068/376/002 "JB/" can not be assigned to a declared number type with value 68.
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