Gunby v. Yates

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “A fee is a charge fixed by law as compensation for a public officer, while a tax is a forced contribution to the public needs of government.”
• charge for marriage licenses deposited in a restricted purpose retirement fund is a tax
• “As a general rule, fees prescribed for public officers are not taxes but compensation for particular services, unless the object and purpose of the charge is to provide general revenue rather than compensation for services rendered.”

Source: CourtListener parenthetical corpus (CC0).