Issues flnd proceedings before the Committee 4.1 Before considering any claims contained in a communication, the Human Rights Committee must, in accordance with rule 87 of its rules of procedure, decide whether or not-it is admissible under the Optional Protocol to the Covenant. 4.2 The Committee notes that the authors seek to apply the idea of conscientious objection to the disposition by the State of the taxes it collects from persons under its jurisdiction. The Committee already has had the opportunity to observe that, although article 18 of the Covenant certainly protects the right to manifest one's conscience by opposing military activities and expenditures, the refusal to pay taxes on grounds of conscientious objection clearly falls outside the scope of protection of this article, a/ 4.3 The Human Rights Committee concludes that the claim as submitted is incompatible with the provisions of the Covenant, pursuant to article 3 of the Optional Protocol. 5. The Human Rights Committee therefore decides: (a) That the communication is inadmissible under article 3 of the Optional Protocol; (b) That this decision shall be transmitted to the authors and their counsel and, for information, to the State party. [Done in English, French, Russian and Spanish, the English text being the original version.] a./ See sect. Y- above, communication flo. 446/1991, decision of 7 November 1991. -436-