Court costs are among the fees which the country shall levy. The court shall count and levy the court costs after assessing the value and amount of the subject matter of an action; the court shall not causally allow the parties to omit or leave partially unpaid the payment of the court costs, then could be in conformance with the non-gratuitous principle embraced by the Code of Civil Procedure. Interpretation Yuan-je Tze No. 2936 (2) partially reveals that in regard to the appeal against the judgment of a remanded trial, even though the court has discovered that there is actually an unpaid portion of payment of the court costs which shall be paid for the first appeal, the court may not order the first appellant to make good the payment. What this Interpretation does mean is that the court shall not, again, investigate whether there is any defect in the prerequisites of the first appeal; it does not mean that the court does not need to levy the court costs precisely. Therefore, when there is a party appealing against the judgment of a remanded trial, and if there is any omission or unpaid portion of payment of the court costs which shall be paid for the first appeal, the court shall precisely levy it on the first appellant. And if there is still an omission or unpaid portion of such payment even though the decision of the tried case has already been rendered, the court shall fix ex officio the amount of the court costs by a ruling and order the party who shall bear the costs of an action to make good the payment. The Interpretation Yuan-je Tze No. 2936 (2) about the court costs shall thus be supplemented.