Note 747 — APPENDIXES
Reading edition
"The payment for the same service may be a price in one State, a fee in a second, or a tax in a third.... The controlling consideration in the classification of public revenues is not so much the conditions attending the action of government or the kinds of businesses conducted by the government, as the economic relations existing between the individual and the government."—E. R. A. Seligman, Essays in Taxation, p. 423.