200 Urdahl—The Present Fee System in the United States. 
ually increased until some of them became real taxes. The num¬ 
erous incorporation fees would belong to this class. A very- 
little investigation will show that they are on the increase. 
Here also the numerous inheritance taxes belong. They cer¬ 
tainly originated in probate fees, and may, if moderate in 
amount, be placed even now in this category. 
There is, furthermore, a tendency to extend the scope of the 
fee system. With every extension of the functions of govern¬ 
ment new direct services to individuals become possible, and 
new fees are collected therefor. Each recurring cycle of years 
sees the development of new fees and the disappearance of the 
old. 
CHAPTER VII. 
LEGAL ASPECT OF FEES. 
A. EVOLUTION OF FEES AS INTERPRETED BY THE COURTS. 
The courts have not succeeded in establishing any definite 
and sharply defined category uuder the heading of fees as dis¬ 
tinguished from other public revenues. This becomes perfectly 
evident when we turn to the various law dictionaries and ascer¬ 
tain that no definition or explanation of the term can be found. 
Eminent legists and text-book writers, such as Judge Cooley, 
Mr. Desty, and Mr. Hilliard, seem to ignore entirely the sub¬ 
ject as a whole and confine their attention to license and inspec¬ 
tion fees, which are but a small part of the subjects included 
under the more general term. Not even on the subject of license 
fees have the courts succeeded in evolving any definite body of 
law. Conflicting decisions can be found in the various state 
courts, due doubtless to the wide divergence in the constitu¬ 
tional limitations of various states and public bodies. 
On the strength of some of these decisions the American legal 
writers have formulated definitions and accepted certain princi- 
