Distinctions.docx

TOLL  Demand of proprietorship  Paid for the use of another’s property  Depends upon the cost of construction or maintenance of the public improvement used  May be imposed by the government or private individuals

TAX  Demand of sovereignty  Paid for the support of the government  Generally no limit on the amount of tax to be imposed  May be imposed only by the government

PENALTY  Designed to regulate conduct  May be imposed by the government or private individuals

TAX  Generally needed to raise revenue  May be imposed only by the government

SPECIAL ASSESSMENT  Levied only on land  Not personal liability of the person assessed, i.e. his liability is limited only to the land involved  It is based wholly on benefits (not necessity )  It is exceptional both as to time and place

LICENSE OR PERMIT FEE  Is the legal compensation or reward of an officer for specific services  Imposed for regulation  Involves an exercise of police power  Amount should be limited to the necessary expenses of inspection and regulation  Imposed on the right to exercise a privilege  Failure to pay license fees makes the act or business illegal

DEBT Generally based on a contract, express or implied Is assignable May be paind in kind May be the subject of off-set or compensation A person cannot be imprisoned for non-payment of debt (except when it arises from a crime)  Governed by the ordinary periods of prescription     

 Draws interest when it is so stipulated or when there is default

TAX  GENERAL APPLICATION RULE: An exemption from taxation does not include exemption from special assessment.

TAX  Is enforced contribution assessed by sovereign authority to defray public expenses  Is levied for revenue  Exercise of taxing power  Generally no limit on the amount of tax that may be imposed  Imposed also on persons and property  Failure to pay tax does not necessarily make the act or business illegal

TAX Based on law Cannot generally be assigned Generally payable in money Generally not Imprisonment is a sanction for the non-payment of tax  Governed by special special prescriptive periods provided for in the tax code  Does not draw interest except only when delinquent     