52 
TJrdahl—Historical Survey of Fee Systems. 
and method of payment by the state, and collected from indi¬ 
viduals or groups of individuals for a special service rendered 
them by a public body, designed to cover the outlay of the 
government in the exercise of its functions in the public inter¬ 
est.” He draws a sharp line between fees and taxes, holding 
that every payment which exceeds the cost of the service to the 
state, is in so far a tax. But he says, the idea of service to 
the individual must also be taken into consideration, although 
he does not explain just what bearing it has on the question. 1 
Max von Heckel 2 defines fees as " payments collected as a spe¬ 
cial remuneration for the official activity of public institutions, 
which are carried on or performed at the request of individuals, 
and limited by the state in degree and extent in accordance 
with the service granted. ” And he explains that fees may be 
fixed by two standards: first, the payment of the cost which 
the services cause the government, and second, the worth or 
value of the service to the individual. He even goes so far as 
to hold that payments do not necessarily lose the character of 
fees by exceeding the value of the service conferred. 
Neumann 3 takes a still broader view of the subject and holds 
that “fees are payments which the state sovereignty exacts 
from individuals for services rendered in their interest. ”: and 
explains that they not only may exceed the value of the service 
to the individual but in fact should often do so; that the ability 
of the fee-payer and other considerations should be the controll¬ 
ing factor in levying them. 
Schaffle 4 recognizes a general category which he calls tax- 
fees. These may be collected by the state from individuals on 
occasions when they make use of governmental agencies or insti- 
1 Finanzwissenschaft, II, 40-41. 
Von Mayer defines fees as special duties to be paid on occasions when 
public organs or institutions are specially called upon or made use of. 
He agrees with Wagner in the main, and holds that the fee should as a 
rule be fixed a little less than the average cost of the service and should 
only partially cover the expense.— Worterbuch des deutsches Verwalt- 
ungsrechts , I, 462, 466. 
2 Handwbrterbuch der Staatswissenschaften, V, 703. 
3 Jahrbueher fur National Oekonomie, 36, 494. 
4 Orundsatze der Steuer-politik , pp. 51, 454. 
