JB/042/112/001

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1824 March Sept 8|1826 Apr. 3. Seen
Constitutional Code. Ch. X1 Ministers Severally
S.13. Finance Minister
Receipt Sources of.

Art. 1 Subjects not
property Insult - why

Speak of modes of collection 4 Apr. 1826

Instructional & Ratiocinative

Taxes which in a Constitutional Code should be introduced
for special reasons applying to constitutional interests
1. Taxes in Judicary proceeding probably involving prohibition andof justice encouragement
to injustice

2. Taxes prohibition of in the means of political information. Taxes
on Newspapers. By these the justiceimpartiality of the Public Tribunal is prevented, and its form lessened. So between, by suppression
of evidence or of the difference of it, injustice in all shapes prevented

3. Taxes on medicines. By these bodily pain is inflicted
or life taken from all who cannot afford to pay the tax.
a tax on indigence: a prohibition aggravating the hardships of the indigent
oppr saving the opulent at the expence of the indigent

4. Taxes in insurance against calamity. By these eff
providence is lessened, and thence the number involved in the calamity
in question increased.

Instructional and Ratiocinative

On the occasion of that as well as all other taxes a remark 3
Art. 3 A tax operates
as a prohibition upon
the articles a man can
best spare
having to be made is - that in the instance of
each manperson a tax upon any article is not so much a
are prohibitive pro limbo of that article as a prohibitive
of this or that article which he can with reluctance
bring himself to forego the engagement of.

Instructional and Ratiocinative

Subject mattersObjects for taxation in preference

1. Subject matters of consumption the use of which is not necessary
Art. 2. Subjects property
taxable
nor inhibitory to health which the above in respect of excess
is pernicious to to health and to moral conduct.

Taxes in ardent various Spirits.

Expositive

Examples are

4
Art. Effects of a
tax on consumables effects on
rival consumables

1. Tobacco. But being more used by poor than rich, the tax
should in that account be kept low.

2. Ardent spirits for drink

3. Wines

Identifier: | JB/042/112/001"JB/" can not be assigned to a declared number type with value 42.
Date_1	1824-09-08	Marginal Summary Numbering	[[marginal_summary_numbering::1, 3, 2 ,4 [sic]]]
Box	042	Main Headings	constitutional code
Folio number	112	Info in main headings field	constitutional code
Image	001	Titles	instructional and ratiocinative / expositive
Category	text sheet	Number of Pages	1
Recto/Verso	recto	Page Numbering	d10 / e1
Penner	jeremy bentham	Watermarks	j whatman turkey mill 1823
Marginals	jeremy bentham	Paper Producer	admiral pavel chichagov
Corrections		Paper Produced in Year	1823
Notes public		ID Number	13035
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