Changes

'''Court Rulings'''

'''Court Rulings'''

In addition to the many Supreme Court rulings, such as the one cited above, 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:  

In addition to Supreme Court rulings, such as the one cited above, 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)