The French Fee System. 
95 
levied and collected by the municipalities or other public bodies, 
while still others are semi-private in their character. 
Enough evidence has been given on each of the classes out¬ 
lined, to show how the charges that originated as pure fees, 
were invariably increased, especially under the old regime, until 
they became extortionate taxes. The French Revolution, as 
has been demonstrated, brought about the complete abolition of 
the charges which had become so obnoxious. But later many of 
the charges were re-enacted, and gradually increased. The only 
difference between the earlier and later laws, so far as the 
fees are concerned, is that the latter charges are designed to 
produce the highest monopoly returns. As soon as the fees are 
made so high as to result in a diminution of the revenues, there 
follows very frequently a reduction. Tn other words, the prin¬ 
ciple of highest monopoly charges is better understood and ap¬ 
plied at present than was formerly the case. In a few instances 
the charges have been reduced to less than the cost of the serv¬ 
ices to the government; but, in the majority of cases, the 
French government obtains more or less revenue from fees. 
One of the most important reasons for the success of the gov¬ 
ernment in extracting revenue from its fee system, is the excel¬ 
lent administrative machinery by which its fee-collecting offi¬ 
cials are governed. The accounts to be rendered are elaborate 
in the extreme, and the personal responsibility of officials is 
vigorously enforced; and the result is, that the frauds so often 
-exposed by investigating committees in America, are almost 
unknown. 
