Excish

An inland imposition, paid sometimes upon the consumption of the cominodity, and frequently upon the retail sale.

1 Bi. Comm. 318; Story, Const. § 950.

The words “tax” and “excise,” aljhough often uscd as synonymous, are to be considered as haying entirely distinct and separate significations, under Const. Mass. c.

1, § 1, art.4.

The former is a charge apportioned either among the whale peopie of the state or those. residing within certain districts, municipalities, orsections. Itis required to be imposed, so that, if levied for the public charges of government, it shall be slared according to the estate, real and personal, which each person may pessess; or, if raised to defray tha cost of some loval ioprovoment of apublic nature, it shail be borne by thusc whe will receive some special and peculiar benefit or advantage which an expenditure of money for a public object may cause to these on whom the tax is assessed. An excise, on the other hand, is of a diferent charac ter. It is hased on no rule of apportionment or equality whatever, It is a fixed, absolute, and direct charge laid ou merchandise, products, or commodities, without any regard to the amount of property belonging to those on whom it may fall, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom the charge is to be paid.

11 Allen, 268, In English law.

The name given to the EXCISE LAW 453 spirits have always been the most important; but, exclusive of these, the duties on the licenses of auctioneers, brewers, etc., and on the licenses to keep dogs, kill game, etc., are included in the excise duties.

Wharton.