happiness or pleasure? "Each person's potential loss has the same significance to me, only as a loss to that person alone. because, by hypothesis, I have an equal concern for each person involved, I am moved to give each of them an equal chance to be spared his loss" (p. 307). Derek Parfit (1978) and others have criticized Taurek's line, and it continues to be discussed. Calculating utility is self-defeating An early criticism, which was addressed by Mill, is that if time is taken to calculate the best course of action it is likely that the opportunity to take the best course of action will already have passed. Mill responded that there had been ample time to calculate the likely effects: More recently, Hardin has made the same point. "It should embarrass philosophers that they have ever taken this objection seriously. Parallel considerations in other realms are dismissed with eminently good sense. Lord Devlin notes, 'if the reasonable man "worked to rule" by perusing to the point of comprehension every form he was handed, the commercial and administrative life of the country would creep to a standstill. It is such considerations that lead even act utilitarians to rely on "rules of thumb", as Smart (1973) has called them. Special obligations criticism One of the oldest criticisms of utilitarianism is that it ignores our special obligations. For example, if we were given the choice between saving two random people or our mother, most would choose to save their mothers. According to utilitarianism, such a natural action is immoral. The first to respond to this was an early utilitarian and friend of Jeremy Bentham named William Godwin, who held in his work Enquiry Concerning Political Justice that such personal needs should be disregarded in favour of the greatest good for the greatest number of people. Applying the utilitarian principle "that life ought to be preferred which will be most conducive to the general good" to the choice of saving one of two people, either "the illustrious Archbishop of Cambray" or his chambermaid, he wrote: Supposing the chambermaid had been my wife, my mother or my benefactor. That would not alter the truth of the proposition. The life of [the Archbishop] would still be more valuable than that of the chambermaid; and justice, pure, unadulterated justice, would still have preferred that which was most valuable. Criticisms of utilitarian value theory Utilitarianism's assertion that