Excise
The Cyclopedic Law Dictionary · Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
The Cyclopedic Law Dictionary
An inland imposition, laid sometimes upon the consumption of the commodity, sometimes on the manufacturer, sometimes upon the retail sale.
1 Bl. Comm. 318; Story, Const. § 950; 7 Wall. (U. S.) 445.