Excise \Ex*cise"\, 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.
The English excise system corresponds to the
internal revenue system in the United States.
--Abbot.
An excise . . . is a fixed, absolute, and direct
charge laid on merchandise, products, or
commodities. --11 Allen's
(Mass. ) Rpts.
2. That department or bureau of the public service charged
with the collection of the excise taxes. [Eng.]
Source: Webster's Revised Unabridged Dictionary (1913)
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