Excise

the distinction, repeatedly made in earlier decisions, between a tax, invalid because laid directly on governmental instrumentalities or income derived from them, and an excise which is valid because imposed on corporate franchises, even though the corporate property or income which is the measure of the tax embraces tax exempt securities or their income

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.

An inland imposition, paid semetimes upon the consumption of the commodity, and frequently upon the retail sale. 1 Bl. Comm. 318; Story, Const. § 950; Scholey v. Rew, 23 Wall. 346, 23 L. Ed. 99; Patton v. Brady, 184 U. S. 608, 22 Sup. Ct. 493, 46 In Ed. 713; Portland Bank v. Apthorp, 19 Mass. 256; Union Bank v. Hill, 3 Cold. (Tenn.) 328. The words "tax" and "excise," although often used as synonymous, are to be considered as having entirely distinct and separate significations, under Const. Mass. c. 1, § 1, art. 4. The former is a charge apportioned either among the whole people of the state or those residing within certain districts, municipalities, or sections. It is required to be imposed, so that, if levied for the public charges of government, it shall be shared according to the estate, real and personal, which each person may possess; or, if raised to defray the cost of some local improvement of a public nafure, it shall be borne by those who will receive some special and peculiar benefit or advantage which an expenditure of money for a public object may cause to those on whom the tax is assessed. An excise, on the other hand, is of a different character. It is based on no rule of apportionment or equality whatever. It is a fixed, absolute, and direct charge laid on 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 obj'ect and a special benefit occasioned to those by whom the charge is to be paid. Oliver v. Washington Mills, 11 Allen (Mass.) 268. The term is also extended to the imposition of public charges, in the nature of texes, upon other subjects than the manufacture and sale of commodities, such as licenses to pursue particular callings, the franchises of corporations and particularly the franchise of corporate existenco, and the iuberitanco or succession of estates. Pollock v. Farmers' L. & T. Co., 158 U. S. 601, 15 Sup. Ct. 912, 39 L. Ed. 1108; Scholey v. Rew, 23 Wall. 346, 23 I. Ed. 99; Hancock v. Singer Mfg. Co., 62 N. J. Law, 289, 41 Atl. 846, 42 In R. A. 852.

In English law. The name given to the duties or texes laid on certain articles produced and consumed at home, among which spirits have always bcen 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.

— Excise law. A law imposing excise duties on specified commodities, and providing for the collection of revenue therefrom. In a more restricted and more popular sense, a law regulating, restricting, or taxing the manufacture or sale of intoxicating liquors.

An inland imposition upon commodities, paid sometimes upon the consumption of the commodity, or frequently upon the retail sale.

* 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.

[from Belg. aedise, tribute.] An inland imposition upon commodities, charged in most cases on the manufacturer. 2 Stq>h. Com. 679. — A duty or tax laid on certain articles produced and consumed at home. Wharton* s Lex. 1 Bl. Com. 318. It includes also the duties on licenses and auction sales. 2 Steph. Com. 681. 3 Id. 314.