THE FEE SYSTEM IN THE UNITED STATES. 
TABLE OF CONTENTS. 
PART I. HISTORICAL REVIEW. 
CHAPTER I.— Theory of Fees. page. 
Definitions and Interpretation by Writers on Finance .— All 
shades of opinion; from Bastable who denies the existence 
of fees as a separate category, to Schaeffle who would in¬ 
clude many taxes under this heading.— Points of similarity. 49 
A. Benefit , or Service , as a Factor in Public Payments .— 
Benefit at first the controlling factor in all public charges.— 
Doctrine of equivalents applied in the United States to but 
two classes of revenues: 1. Special assessments; 2. Fees.. 54 
B. Fees Distinguished from Taxes. — Relation of fees to the 
cost of services rendered.— A fee is a counter-payment 
for a service or privilege.— It becomes a tax when it exceeds 
the value of the service or benefit conferred. 54 
C. License Fees. — Nature of license charges.— Incidence of 
license charges.— High liquor licenses not necessarily taxes. 57 
D. License Fees Distinguished from Special Taxes . 59 
E . Fees Distinguished from Special Assessments .— Simi¬ 
larities and Differences.— Professor Neumann’s contention 
regarding fees.— Ihe practical distinction between fees and 
taxes. 60 
F. Public Purpose in Fees. — Justification of fees.— Public 
welfare and the institution which yields the service.— Con¬ 
siderations which should govern the imposition of fee-pay¬ 
ments.— Tendency of institutions to pass through the fee¬ 
collecting stage and become free public agencies. 62 
G. Method of Collecting Fees .— Directly through public offi¬ 
cials.— Indirectly by means of stamps. 65 
