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A curious chapter Post Date: Fri, 8 Aug 2008 1:07:39 +0000 They keep the fees and costs, and pay over fines collected into the proper treasury. There this system is entirely self-sustaining for both justice and constable; and manifestly ft is the purpose of the government "that the aggregate of moneys thus secured" shall make the system self-sustaining, and sufficiently remunerative to incum- bents to keep the offices filled. A curious chapter could be writ- ten on the quantitative and other relations between the quantum of fees and the service rendered. Autor of the post: Undefined Here there can Post Date: Fri, 8 Aug 2008 0:48:20 +0000 Often the relation is purely quantitative as in fees fixed by law for making .records and issu- ing copies of the same. Here there can be of course no grada- tion of price according to the real importance of the transaction. Autor of the post: Undefined The "purpose" of government does Post Date: Fri, 8 Aug 2008 0:37:25 +0000 Often the relation is dubiously quantitative, or quantitative in theory, as in the taxation of costs, leading to downright robbery by the taxing officers. This abuse, for special instance, attained such mammoth proportions in Illinois, that court costs were put upon a fixed and equal basis of so much for the plaintiff in each case, so much for each defendant separately appearing. The "purpose" of government does not lend itself to rigid doctrinaire expression: it is capable of great flexibility as well in its attitude toward fees as toward anything else within its scope. Autor of the post: Undefined The sent- ence last quoted Post Date: Fri, 8 Aug 2008 0:25:49 +0000 There is nothing in the nature of the subject to hinder government from being impudently exacting, grasping and revenue-seeking in de- manding fees; and, as a matter of fact, government has often been fully level with the measure of its opportunities. The fees formerly exacted in England, so roundly and soundly denounced by Bentham, afford sufficient proof in this behalf, and will be mentioned more at length in a subsequent chapter. The sent- ence last quoted from Adams (pp. Autor of the post: Undefined " Special assessments, as for opening Post Date: Fri, 8 Aug 2008 0:11:20 +0000 91-2, above), "although paid on the occasion," etc., should be marked and remembered by every student and every thoughtful reader as setting forth a typi- cally awkward sophism, perennial example for one's self to avoid, but good to quote in the heat of debate under the intro- ductory formula, "that reminds me." Special assessments, as for opening streets, paving, curbing, building sewers and the like are intermediate between fees and taxes in the stricter sense of the latter word. Autor of the post: Undefined Even where the foundation Post Date: Thu, 7 Aug 2008 23:52:28 +0000 There is a special benefit to the payor, as in the case of him who pays fees, and a general benefit, as from taxes proper, to the community which uses the street or other improvement on which the special as- sessments are expended. Fees, in many cases, cannot be con- sidered as other than strictly voluntary payments; special as- sessments, in most cases, cannot be considered, when collected, as other than compulsory payments like taxes. Even where the foundation of a special assessment is the petition of a part of the abutting owners, the payments themselves are for some owners compulsory. Autor of the post: Undefined Important in municipal finance Post Date: Thu, 7 Aug 2008 23:41:01 +0000 Special assessments, too, like taxes, are often con- fiscatory, as where a street, with a "job" in it, is unnecesarily opened along surburban lots. Many an owner has "dropped" many a lot because of special assessments, directly by choosing not to pay them at all, indirectly by paying them, only to go broke, get discouraged and let go a little later. Important in municipal finance, and in their technical legal side, special assess- ments in detailed treatment do not fall within the scope of this book. Autor of the post: Undefined It is entitled Special Assessments: Post Date: Thu, 7 Aug 2008 23:21:08 +0000 The excellent monograph of Dr. Victor Rosewater, edi- tor of the Omaha Bee, may be consulted with advantage. It is entitled Special Assessments: a- Study in Municipal Finance, and came out as Vol. Autor of the post: Undefined I cannot, however, exempt him Post Date: Thu, 7 Aug 2008 23:08:44 +0000 3 of the Columbia College Studies in History, Ecwiomics and Public Lair. Seligman in the few pages he gives to the subject in his Essays in Taxation, is as always, in- teresting and enlightening. I cannot, however, exempt him from the usual professorial lapse a sliding into absolutism. Autor of the post: Undefined " I might be with him Post Date: Thu, 7 Aug 2008 22:58:11 +0000 He says (p. 291), "there is no truth in the statement that a fee is voluntary and a special assessment compulsory." I might be with him if he were to plant himself on the ancient . 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| 3014 | 3015 | 3016 | 3017 | 3018 | 3019 | 3020 | 3021 |