 Before identifying further concepts of law, it is important to understand how the taxonomic and the sociological concepts of law differ. A taxonomic concept of law has two functions. As noted, it distinguishes legal norms in society S from other norms in that society. Second, and derivatively, it makes comparative law possible. Comparative law must identify which rules and institutions to compare across societies. A comparative study of tort law, for instance, must be able to identify which norms in country X are legal norms governing accidents between strangers in order to compare them to the legal norms governing accidents between strangers in country Y. 