Excerpt from The Fee System in the United States It is, therefore, clear that Adam Smith saw at the very out set a plain distinction between taxes in the narrower sense, and payments such as fees, tolls, court costs, and charges, which may be called by the general term fees. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.