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In the first place, the imposition should be commensurate with services to be rendered and the expenses thereof so that there may not be any surplus. In the second place, the surplus, if any, cannot be diverted for any purpose other than the purpose of defraying the expenses of such services, however laudable the said purpose may be. In my opinion, if there is any surplus the same should be added to the next year's income and if it is seen that the fees imposed regularly leave a surplus then the imposition should be correspondingly reduced so that it may be commensurate with the expenses that are to be incurred in connection with such services. I, therefore, hold that sub-s. (5) of S. 76 should declared invalid.