Reasons patrons have given me for why I should waive their fines (note that at my library system, we only charge overdue fines if someone else has requested the item--if there are no requests for an item that is late the fines are automatically waived):
"It wasn't me who checked out this book! It was my sister!"
"I didn't get the courtesy reminder that they were due!"
"I am a teacher and I left the book in my classroom over winter break."
"That season of TV was missing disc 1 when I checked it out."
"I forgot to unlock the case, so I never got to watch it."
"Your automated reminder emails are too long, so I don't read them."
the last one is my favorite!
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