This section of the book is from the "Introduction To Public Finance" book, by Carl Copping Plehn.
One or two minor matters have to be noticed and our classification is complete. Sometimes States receive gifts, generally for some special purpose. These are now rare and unimportant. The special purpose is usually more or less outside the general functions of the State. Sometimes the State receives property by reversion, or takes property which has no apparent owner. This, too, is an insignificant category. The State may exercise the right of eminent domain and take property for some purpose. Generally speaking, it restores an equal amount of some other kind of wealth,so this transaction results in no net revenue. The State is the recipient of not insignificant sums from fines and penalties inflicted under the penal power. These are compulsory contributions levied with an intent to injure, and differ materially from the other categories. Their nature is clear, and they will receive no further attention. All the receipts of the State come under one or the other of these categories.