| Excise | n. [ Apparently fr. L. excisum cut off, fr. excidere to cut out or off; ex out, off + caedere to cut; or, as the word was formerly written accise, fr. F. accise, LL. accisia, as if fr. L. accidere, accisum, to cut into; ad + caedere to cut; but prob. transformed fr. OF. assise, LL. assisa, assisia, assize. See Assize, Concise. ] 1. In inland duty or impost operating as an indirect tax on the consumer, levied upon certain specified articles, as, tobacco, ale, spirits, etc., grown or manufactured in the country. It is also levied to pursue certain trades and deal in certain commodities. Certain direct taxes (as, in England, those on carriages, servants, plate, armorial bearings, etc.), are included in the excise. Often used adjectively; as, excise duties; excise law; excise system. [ 1913 Webster ] The English excise system corresponds to the internal revenue system in the United States. Abbot. [ 1913 Webster ] An excise . . . is a fixed, absolute, and direct charge laid on merchandise, products, or commodities. 11 Allen's (Mass. ) Rpts. [ 1913 Webster ] 2. That department or bureau of the public service charged with the collection of the excise taxes. [ Eng. ] [ 1913 Webster ] |
