The Basis of Morality by Part 3 Chapter 8 Page 17

It thus appears that the grounds for self-accusation as well as for the spectators' blame are not furnished directly by the infringement of the law, but chiefly by the suffering thereby brought upon others. The violation of right, by itself and as such, which is involved in cheating the exchequer, (to take the above instance,) will be disapproved by the conscience alike of actor and witness; but only because, and in so far as, the rule of respecting every right, which forms the sine qua non of all honourable conduct, is in consequence broken. The stricture passed will, in fact, be indirect and limited. If, however, it be a confidential employ� in the service that commits the fraud, the case assumes quite another aspect; it then has all the specific attributes of, and belongs to, that class of actions described above, whose characteristic is a double injustice.