Public-domain · open source
OpenJurist

Excise

Ballentine's Law Dictionary · James A. Ballentine · 1916

Ballentine's Law Dictionary

A tax, generally duties on manufacture, sale, or consumption of commodities within the country, or upon certain callings or professions.

See 157 U. S. 429, 39 L. Ed. 759, 15 Sup. Ct. Rep. 673.