Changes

'''Court Rulings'''

'''Court Rulings'''

State and federal courts concur with the above definition:  

Throughout the history of America, state and federal courts have consistently ruled that an excise involves the exercise of a priveleged activity or the purchase of a luxury (special) commodity:  

“The term ‘excise tax’ is synonymous with ‘privilege tax’, and the two have been used interchangeable.  (American Airways v. Wallace, 57 F.2d 877, 880)

“The term ‘excise tax’ is synonymous with ‘privilege tax’, and the two have been used interchangeable.  (American Airways v. Wallace, 57 F.2d 877, 880)