Excise

* An inland imposition, paid sometimes upon the consumption of the commodity, or frequently upon the retail trade.* Whence excise duty, excise law. An inland imposition, sometimes upon the consumption of a commodity, and sometimes upon the retail trade; sometimes upon the manufacturer, and sometimes upon the vendor." A term of very general signification, meaning tribute, custom, tax, tollage, assessment.' Though often synonymous with tax, may have a distinct signification. It is based on no rule of appomtment or equality, as is a tax. It is a fixed, absolute and direct charge laid on merchandise, products or commodities, without regard to the amount of property belonging to those on whom it may tall, or to any supposed relation between money expended for a public objectanda special benefit occasioned to those by whom tub charge is to be paid.' Under the constitution of Massachusetts the legislature may impose reasonable excises upon " produce, goods, wares, merchandise and commodities " within I Dillard v. Paton, 10 F. R. 624 (1884), Hammond, J. Goddard v. Merchants' Exchange, 9 Mo. Ap. 290 (1880), cases; Thome v. Prentiss, 8-3 111. 99 (1878); 20 Cent. Law' J. 444-50 (1885), cases; 45 III. 113; 80 id. 134; 18 Abb. Pr. 271; 2 Mo. Ap. 100; 29 Wis. 48; 47 id. 670. 2F. eschequier, chess-board — from the cloth that originally covered the table or counter. 3 3 Bl. Com. 44. 56. < A misspelling of Old Dutch akaus, aksys: F. assise,a. tax,

— Skeat; Webster. » 1 Bl. Cora. 318. « Pacific Ins. Co. v. Soule, 7 Wall. 445 (1868), Swayne, J.; Tax on Capital of Banks, 15 Op. Att.-Gen. 219 (1877); l Ochigan Central R. Co. u. Collector, 100 V. S. 595 (1879). 'Portland Bank o. Apthorp, 12 Mass. 350 (181o), Parker, C. J. 8 Oliver v. Washington Mills, 11 Allen, 274 (1865), the State: also, upon any business or calling, franchise or privilege conferred by or exercised therein, ' See Commodity; Duty, 2; Impost; Tax, 2.