Modern legislation, however, frequently makes provision for the imposition of other types of fees or payment which, although not taxes in a strict sense, have enough of the characteristics of taxation to require to be treated as ``charges upon the people'' and therefore to be authorized by a Ways and Means resolution moved by a Minister of the Crown.
Fees and payments can be considered taxes.
( z1 possible :ARG1 ( z2 consider :ARG1 ( z3 tax :ARG3 ( z4 and :op ( z5 fee ) :op ( z6 pay ) ) ) ) )