430# 人在公共生活中所当尽的仁义本分，首先是缴纳国家所征收的赋税与关税；这些不可与职务本分相混淆。属灵之人与纯属世之人缴纳这些税赋时，其内心状态并不相同。
属灵之人缴纳这些税赋，是出于善意；因为这些款项乃为保全国家、护卫国家与教会，并为官员与长官的行政而征收，而他们的薪俸与津贴也须由公共财库支付。因此，凡以国家并且也以教会为邻舍的人，便以自愿且赞同之心缴纳这些税赋，并把欺瞒和规避视为不义。
然而，凡不以国家和教会为邻舍的人，则以勉强且抗拒之心履行此事；并且每逢有机可乘，便欺诈逃税、暗中侵夺。因为在这些人那里，唯有自己的家室和自己的肉体才是邻舍。
430# 仁爱的公共义务尤其是税务和纳税，它们决不可与公职的职责混淆。那些属灵的人以一种心情或不同的灵来纳税，那些纯属世的人以另一种心情或灵来纳税。那些属灵的人出于善意纳税，因为这些税是为了维护和保护他们的国家和教会，也是为了官员和领导人管理它们，因为他们的工资和津贴必须由公共财政支付。因此，那些视自己的国家和教会为邻舍的人，甘心乐意地纳税，认为骗税或逃税是很不公正的。但那些不视自己的国家和教会为邻舍的人，则不情愿地、带着抗拒纳税，并且只要有机会，就会偷税漏税；因为对这些人来说，他们自己的亲戚朋友，或自己的家庭和自己的肉体才是邻舍。
430. Public obligations that are related to goodwill are primarily the paying of taxes. These taxes are not to be confused with obligations connected with our jobs. Spiritual people pay their taxes with a different feeling at heart than people who are merely earthly. Spiritual people pay taxes in a spirit of goodwill, because the taxes are collected to preserve the country and protect both it and the church. The taxes also pay for administration by government officials whose salaries and stipends have to be paid out of the public treasury. Therefore people who hold their country and their church as their neighbor pay taxes uncoerced, of their own free will, and consider it wrong to cheat or avoid them. People who do not hold their country or church as their neighbor, on the other hand, perform their tax-paying obligations unwillingly and with resistance. As often as the opportunity arises, they cheat and conceal their assets, because the neighbor they focus on is their own household and their own skin.
430. Public charitable duties are chiefly taxes and excise duties, which must not be confused with the duties of office. Those who are spiritual feel differently about paying them from those who are purely natural. Spiritual people pay them with a good will, because they are collected to run the country, to protect it and the church, and to pay for its administration by officials and governors, whose salaries and stipends have to be paid out of the public treasury. Those therefore who regard their country and their church as the neighbour pay their taxes freely and willingly, thinking it wrong to cheat and evade them. But those who do not regard their country and church as the neighbour pay them unwillingly and reluctantly, defrauding the collector and withholding money whenever they have an opportunity. For these people their home and their flesh are the neighbour.
430. The public duties of charity are especially the payment of tribute and taxes, which ought not to be confounded with official duties. Those who are spiritual pay these with one disposition of heart, and those who are merely natural with another. The spiritual pay them from good will, because they are collected for the preservation of their country, and for its protection and the protection of the church, also for the administration of government by officials and governors, to whom salaries and stipends must be paid from the public treasury. Those, therefore, to whom their country and also the church are the neighbor, pay their taxes willingly and cheerfully, and regard it as iniquitous to deceive or defraud. But those to whom their country and the church are not the neighbor pay them unwillingly and with resistance; and at every opportunity defraud and withhold; for to such their own household and their own flesh are the neighbor.
430. The public duties of charity are especially imposts and taxes, and these must not be confused with the duties of office. Imposts and taxes are paid in a different spirit by those who are spiritual and by those who are merely natural. Those who are spiritual pay them with a good will, because they are collected for the preservation and protection of their country and the Church, and also for the administration of these by officials and leaders, whose salaries and stipends must be paid out of public funds. Therefore, those who regard their country and the Church as the neighbor pay such debts willingly and with a good grace, considering it iniquitous either to make a false return or evade payment; whereas those who do not regard their country and the Church as the neighbor pay them unwillingly, and with no good grace; and whenever they have an opportunity they defraud the collectors and withhold payment. Such persons regard their own kith and kin as the neighbor.
430. DEBITA CHARITATIS PUBLICA, sunt imprimis Tributa et Vectigalia, quae non cum debitis functionum commiscenda sunt; illa pendunt alio corde illi qui spirituales sunt, et alio illi qui mere naturales sunt; Spirituales pendunt illa ex bene velle, quia sunt Collectae pro Conservatione Patriae, et pro Tutatione ejus et Ecclesiae, proque administratione per officiarios et praefectos, quibus salaria et stipendia ex Publico Aerario impendenda sunt; quare illi, quibus Patria et quoque Ecclesia sunt Proximus, ex Voluntate spontanea et secundante solvunt illa, et pro iniquitate reputant fallere et frustrare; at illi, quibus Patria et Ecclesia non sunt Proximus, voluntate invita et repugnante praestant illa, et quoties datur ansa defraudant et surripiunt; apud hos enim Domus sua et Caro sua sunt Proximus.