BENTHAM, Jeremy.

Supply without Burthen; or escheat vice Taxation: being a Proposal for a saving in taxes by an Extension of the Law of Escheat: including strictures on the taxes on Collateral Succession, comprised in the Budget of 7th Dec. 1795. To which is prefixed, (printed in 1793, and now first published,) a Protest against Law Taxes: shewing the peculiar mischievousness of all such Impositions as add to the Expense of an Appeal to Justice ...

London, J. Debrett, 1795. 8vo, pp. viii, 94; half calf over marbled boards, spine lettered gilt, with the arms of the Signet library centrally stamped gilt on upper and lower boards, spine and corners rubbed, outer hinges cracked, title a little browned with contemporary inscription ‘Masters of Arts Coffee Room No 1140’ and above it ‘Dec. 22 1795’; ink marks in margins of last two leaves. First edition. ‘The tract purports to resolve a riddle which its author had propounded to Long [Charles Long (1761–1838), Joint Secretary to the Treasury, afterwards Lord Farnborough] in these terms: “What is that pecuniary resource of which the tenth part would be a tax, and would not be felt by anybody?” The answer afforded was, in substance: “An extension of the Law of Escheat whereby property would revert to the State in case an intestate died leaving only distant relations” … He maintained that, when once this alteration of the law had come into actual operation, there would be little or no feeling of disappointment among those excluded from succession … He had no wish to impair, in any degree, the liberty of a testator in regard to the free disposal of his estates by will where such disposition was in favour of children or near relations … Supply without burden, exclaimed Bentham, is victory without blood. But the plan presented grave difficulties; and it would have been no easy matter – if, indeed, at all possible – to convince the public that the suggested mode of raising supplies would be less burthensome or oppressive than a slight tax on collateral succession’ (Atkinson, p. 131f).Chuo S5-1; Everett, p. 542; Goldsmiths’ 16310.

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