If we always had the computer database available, tagging could replace a structured system of subject headings. There are many sections of any subject heading cataloging system that are not intuitive to patrons. For example, finance is in Dewey 300 and business is in Dewey 600: most users say business and finance, necessitating a longer reference interview to discern more precisely what they want. Self-help is another common "lay term" or tag that is spread through many areas of Dewey (and LC is similar). Tagging provides a means for everyone to add terms without requiring revisions to a structured system. The current buzzword can immediately be applied.
When the computer is not available to assist in searching for and retrieving tags, a structured system is necessary to locate items. And the tags must be tied to a physical location of an item (unless we are dealing only with electronic resources).
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