Maxim 3.2.10
The same thing, called by different names, does not change the difference between things.
Eadem res appellando nominibus diversis non mutat differentiam rerum.
Source: Cincinnati R.R. v. Kentucky, 115 U.S. 321, 337
Difficulty 1/5 — Foundational
Explanation
Renaming a tax a "fee," or a penalty a "regulation," does not change its true nature — the law looks to the substance, not the label applied to it.
Where this applies
- A city imposes a mandatory 'infrastructure fee' on every building permit that functions exactly like a tax — calling it a fee instead of a tax does not change the fact that it is a compulsory levy on the people.
- A state renames its 'penalty for late filing' as an 'administrative processing charge' to avoid constitutional limits on punitive fines — the court holds that relabeling a penalty does not alter its punitive nature.
- A school district calls its mandatory parental contribution a 'suggested donation' even though families who do not pay are denied services — calling a compulsory payment a donation does not change what it actually is.
Legal domains
See also
Cite this maxim
NeCede Max. 3.2.10 — The same thing, called by different names, does not change the difference between things. — Cincinnati R.R. v. Kentucky, 115 U.S. 321, 337 (Eadem res appellando nominibus diversis non mutat differentiam rerum.)
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