Helpful Hints
- (1) You can search the entire content of Dean’s by phrase or by individual words. Just type your keywords into the search box and then pull down the search icon on the right and choose the option you need: search by word or by phrase or reset the content.
- (2) Double click on a word in the content of a definition, and if the word is listed as a keyword in Dean’s, it will look that word up.
- (3) You can use the search function to help jump the scrolling function. Simply type the first 2-3 letters into the search box then hit enter on your keyboard and the scroll will go to those Keywords that begin with those letters and allow you to scroll from there.
A tax on the sale or consumption of a product or commodity or a tax for a license. A tax that is not a poll tax or a property tax. Taxes not laid directly upon persons or property. Tax or duty on the manufacture, sale, or consumption of commodities.
In practice, the term excise tax has an expansive meaning. From the precedents of colonial days, we are supplied with illustrations of excises common in the colonies. They are said to have been bound up with the enjoyment of particular commodities. There were many excises in colonial days and later that were associated, more or less intimately, with the enjoyment or the use of property. This would not prove, even if no others were then known, that the forms then accepted were not subject to enlargement. Cf. Pensacola Telegraph Co. v. Western Union, 96 U. S. 1, 96 U. S. 9; In re Debs, 158 U. S. 564, 158 U. S. 591; South Carolina v. United States, 199 U. S. 437, 199 U. S. 448, 199 U. S. 449. But, in truth, other excises were known, and known since early times. Thus, in 1695 (6 & 7 Wm. ...
