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1826. May 5.
Penal Code
Ch. III Offences Affecting Revenue
§.5. Smuggling Contrabandism
Of the substantive branch of the procedure
code, the portion which belongs to this head, will
be occupied exclusively in the definition and
exposition of such acts as are nitatory
or preparatory with relation to the above mentioned
negative principal act, to wit non payment
of contributions due. Of these, the description will
of course vary according to the sale of things
the exercise of which and acts are taken for the efficient causes
of the obligation to make payment of those
several and respective contributions. Correspondent
to these same states of things and acts will
be the devices employed for the evasion of
payment: correspondent to those same devices
will be the several ulterior obligations
imposed for the purpose of protecting them. All
these several objects being more or less different,
in each political state, and in every state,
subject to continual fluctuation, it will not
be possible to make any proposal of any comprehensive
provision for them, in a work such
as this, in which a provision is made
for such states of things and such acts alone
as are liable to have place in the field of dominion of any
civilised state. For the purpose of instruction, all that can be done in the compass of this
work is to take for example the state of the financial regulations in English practice; and
therein to exemplify some of the principal errors or efficient causes of exaction, for the formation
of the publick fund, and the several subsidiary obligations imposed for the purpose of receiving
the payment of the several contributions. Que. as to the feasibility of this.
That part of the penal code which has this for its subject
matter will naturally and properly have be in every political
state consigned to a specific sub-code under one
such title as that of financial code.
Identifier: | JB/068/377/002 "JB/" can not be assigned to a declared number type with value 68.
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