036_023.xml

Title: [[xxxvi. 23] 1821 April 25 First]

Description: [xxxvi. 23]

1821 April 25

First Lines

Constitutional Finance

Law concerning Finance - Financial Department of Government

The financial department is that which regards /by which is performed/ the extraction, custody, and expenditure of such money and money's worth as is employed or professed to be employed in the public service: viz. in the several other departments - in this and the several other branches of the public service.

Whasoever be the public function by the exercise of which service is rendered or professed /pretended/ to be rendered to the public, or to any part of it, money, or money's worth, or both, are, in a quantity more or less considerable, necessary to be employed and disbursed on the occasion of its being rendered: the financial branch is thus a branch which interlaces /intertwines/ itself and runs through the several abovementioned /other/ branches of the public service.

Of This branch of Government has for its proper end frugality /that branch of /or/ good economy which consists of/ - appropriate frugality.

In every department of the public service, good management has two perfectly distinguishable branches: the first peculiar to itself, being correspondent to the particular nature of the service: the other common to it with all the others: this universally applying branch of good management is frugality.

Considered in another point of view the peculiar and characteristic branch here spoken of may be stiled the positive branch: this, which is common to all, the negative branch: The dictates of frugality are conformed to in so far as, without preponderant prejudice to good management in other respects, money and money's worth is avoided to be disbursed or consumed.

JB_036_017_001.xml

Title: [1821. April 9. First Lines]

Description: 1821. April 9.

First Lines

Financial Law

S. Financial law — Law belonging to the Department of Finance —Revenue Law.

Financial law has, for its elementary part, portions detached from the several other branches of law.

By the Contributions which it opposed, correspondence burthens to that amount are distributed among the several contributors: contemplated considered in this point of view, the matter of the law of finance belongs to the distributive called the civil branch of law.

Penalties are attached to the conduct of all such persons whose endeavours are in any way applied in weakening the efficiency of these impositions: contemplated in this point of view, the matter of the law of finance belongs to the penal branch of law.

It is by the authority of certain persons invested with corresponding powers, that these contributions are imposed: the determination who these persons shall be— in what way they shall become invested with these powers—belongs to the Constitutional branch of Law.

Thus much as to receipt: after receipt, or in contemplation of receipt, comes expenditure.

In whatsoever shape money or money's worth passes out of the hands of those at whose command it is, if it be not disposed of in absolute waste, it operates in the character of matter of reward: contemplated in this point of view, the matter of financial law belongs to the remuneratory branch of law.

036_024.xml

Title: [[xxxvi. 24] 1821. April 25.]

Description: [xxxvi. 24]

1821. April 25.

First Lines

Constitutional Finance.

\ZA\ Insert

Exhibit here or below the rule exhibiting the test of good management

In a Representative Democracy, the Financial branch of Government all the several

departments having for their actual end good management as applied to each, the

financial department has for its actual end frugality as above defined.

In a pure Monarchy, when that Expenditure which is employed in giving supply to that

waste by which gratification is afforded or endeavoured to be afforded to the appetites

of the Monarch, his favourites, and instruments, of which waste the expence of the war

department constitutes always the most expensive article, this branch has for its actual

end the same as that which in a representative democracy it has: viz frugality: the same

end with whatsoever inferiority in respect of uniformity steadiness and success pursued.

Even in the war department, frugality is, in all the details, an object actually

pursued: of the dicatates of frugality, the only one purposely violated is that by the

observance of which by far the greatest part of the whole expence of this de[artment

would be struck off: viz. that part which has for its object the carrying on a perpetual

offensive war against the subject many instead of employing /keeping/ eventually -

necessary their physical force without expence in a state of constant preparation for

defensive war against foreign nations.

In