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I think of it more as a registration fee than a tax. If you want the protection of copyright protection you register it. Anything not registered isn't protected by anything else than keeping it secret. If you don't want your diary published keep it in a secure location, the government won't spend its money protecting something for you that you don't feel is worth the cost of registering. And the fee isn't based on value it's just payment for the administrative cost of registering it. A $20 fee/year for each item you believe is worth protecting won't break anyones bank.
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