1821. May 5th.

First Lines

Divisions

In so far as burthens are distributed and imposed, it

is or ought to be to no other purpose than that of conferring the

correspondent 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 law by

which the benefit is distributed, attributed and conferred will naturally

present itself to view as occupied in the distribution,

attribution and conferring of benefits. This branch of law, in so far as it

is susceptible of a separate consideration, may be distinguished by the

manner 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 individual

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 interposition 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 matter

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