Ancient and Mediaeval Europe. 
67 
elaborate system of laws fixing penalties for a violation of stamp 
acts, and providing nullifying acts in case documents are un¬ 
stamped. 
When individuality in public acts begins, and classes which 
may be represented by typical acts or measurements disappear, 
then the stamp must give way to direct collection. Von Heckel 1 
says: “Asa system of fees developes and differentiates, the fees 
on documents, as such, will gradually change to fees on official 
acts; general fees will become special fees and the collection of 
fees by stamps will tend to disappear or be displaced by lump- 
payments. ” As an example may be mentioned the Bank of Eng¬ 
land, which pays £60,000 a year in lieu of fees. 
CHAPTER II. 
GENERAL SURVEY OF THE FEE SYSTEM IN EUROPE. 
Attention has been called by various writers to the fact, that 
taxation in the modern sense of the word, is almost entirely a 
product or development of the last few centuries. Not so with 
the fee system. Payments which resemble and possess the na¬ 
ture of fees, may be found in almost every government of which 
we have any knowledge. Although, perhaps, no definite relation 
can be traced between our fees of to-day and those of Greece 
and Rome, still the close connection between our civilization 
and the institutions of the past, makes it imperative, that some 
attention be given to the history of the fee system in Europe. 
GREECE. 
Greece is clearly the first and foremost of the nations of anti¬ 
quity, not only in civilization but, in a certain sense, also in 
political capacity. Her institutions and laws were studied and 
utilized by the Romans and have even been imitated down to 
1 Handworterbuch der Staatswissenschaften , V, 708. 
