THE FEE-SYSTEM IN THE UNITED STATES . 1 
THOMAS K. URDAHL. 
CHAPTER I. 
THEORY OF FEES. 
Adam Smith, in a chapter entitled “ The Revenue of the Sov¬ 
ereign or Commonwealth ”, 2 takes up in order the various insti¬ 
tutions on which the state revenue should be expended, and ex¬ 
plains how some of them can be made partially or wholly self- 
supporting. "As an example,” he says, "highways, bridges, 
and canals can be kept in repair by tolls paid by the users. 
Courts of justice and institutions of learning can defray at 
least part of their expenses by fees.” In his conclusion he says: 
" The expense of defending society, and supporting the dignity 
of the chief magistrate, are both laid out for the general benefit 
of the whole society. It is reasonable, therefore, that they 
should be defrayed by the general contribution of the whole so¬ 
ciety, all the different members contributing, as nearly as 
possible, in proportion to their respective abilities. . 
The administration of justice may no doubt be considered 
as laid out for the benefit of the whole society. 
The persons, however, who give occasion to this expense and 
* . . who are immediately benefited by this expense” may 
properly be called upon to defray it by particular contribution, 
that is, fees of court. 
Again, the expense of maintaining good roads "is most im¬ 
mediately and directly beneficial to those who travel or carry 
1 A thesis submitted for the degree of Doctor of Philosophy, University 
of Wisconsin, 1897. 
2 Wealth of Nations, Book V, Chap. I, Part 4. 
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