The theory of the fee system is, first, that the service is paid for by the party whom it most concerns and secondly, that a specific reward for a specific service will be an incentive to the officer to do his duty. Nearly everywhere, however, the theory has worked out very badly. It is doubtless proper that every person who receives special service should contribute accordingly to the expense of government. In small counties where the work of the county is limited there seems also to be much to be said in favor of the officer keeping the fees. But in large counties having an enormous business the compensation from this source is often all out of proportion to the amount of service rendered. It would seem, for instance, that the sheriff of New York County, who is never a man of special training, would be amply compensated for his routine services by a salary of $12,000. But in addition to this sum he is now (1916) receiving annually about $60,000 in fees. The county treasurer of Cook County, Ill., within very recent years, is said to have pocketed during his four-year term about the better part of $500,000,--he was never willing to tell the public just what the amount was and the law has protected his policy of silence. But it must not be supposed that these rich prizes remain the personal property of an individual officer. Nor is it to be supposed that the numerous deputyships which often provide berths at a much higher compensation than would be allowed for the same service under private auspices, go to enrich the head of the office. No, the man or the men, who put the sheriff or the county treasurer where they are have a great deal to say about the disposition of this money. In New Jersey, lest a single county officer should take himself too seriously in this respect, the law provides that all appointments of the sheriff shall be confirmed by the board of freeholders--and confirmation means control. If the Cook County treasurer had kept the fees of his office, it is hardly to be supposed that the county commissioners for years would have bitterly fought to prevent an accounting for these funds.