They are no brainers. 5 bucks a month research, 12 bucks a year taxes times 1.25 modifier = 75, so around 6-12 years (depending on cost) to break even on the investment, not counting the tax benefit of a population increase which affects taxes too and the revolt modifier.
This compares very favorably with the 50 years break even on a bailiff and 100 years break even with judge.
I used to be very paranoid about losing them to looting, but I have come to the tentative conclusion that provinces only loot when enemy troops (or enemy troops + friendly troops) exceed province supply, which can be hard to do in large provinces. So build them in "safe" provinces or very high population provinces.