1821. May 5th.

First Lines

Divisions.

In so far as burthens are distributed /attributed/ and imposed, it is or ought to be to no other purpose than that of conferring the corespondent benefits. In so far as the individuals on whom the benefits are intended to be conferred are individuals considered separately and in their private capacity, the portion of the law by which the benefit is distributed, attributed and conferred will naturally present itself to view as occupied in the distribution, attributing and conferring of benefits. This branch of law, in so far as it is susceptible of a separate consideration, may be distinguished by the name of the beneficially distributive branch of distributive law: in so far as the individuals on whom the benefits are intended to be conferred are the whole number of the individuals of which the community in question is composed, or some large and extensively comprehended portion of that same whole number - so large as that the individuals comprehended in it are not individually assignable, the portion of law by which the benefit is distributed, attributed and conferred will naturally and almost unavoidably present itself as occupied in the distribution attribution and imposition of burthens. Thus it is, for example, in the case of those laws which are occupied in the imposition of taxes, or other forced contributions: with whatever degree of subserviency to the greatest happiness of the greatest number those taxes are imposed, and the produce of them employed, that is to say, the /quantity of/ the matter of applicable to the immediate purpose of conferring benefit to individuals, applied to the ultimate purpose of conferring benefit on the community, as above, taken at large. This branch of law, in so far as it is susceptible of a separate consideration, may be distinguished by the name of the onerously or burthensomely or rather the onerously distributive branch of distributive law.

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