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From the above discussion, it should be clear that an excise is an Indirect tax in the Constitutional sense. It is paid on a '''voluntary''' or '''indirect''' basis, because it only taxes things ''not required'' to sustain life or to exercise an unalienable right. In harmony with the intent of the Founding Fathers and the Fundamental Law of the United States, excises can be '''avoided''' simply by not buying the luxury item in question or participating in the privileged activity.

From the above discussion, it should be clear that an excise is an Indirect tax in the Constitutional sense. It is paid on a '''voluntary''' or '''indirect''' basis, because it only taxes things ''not required'' to sustain life or to exercise an unalienable right. In harmony with the intent of the Founding Fathers and the Fundamental Law of the United States, excises can be '''avoided''' simply by not buying the luxury item in question or participating in the privileged activity.

Scholars of American history widely agree that Adam Smith and Alexander Hamilton were the leading authorities on economic theory at our nation’s founding.  The following excerpts clearly reveal Smith’s and Hamilton’s views on the meaning of “excise”:

Scholars of American history widely agree that Adam Smith and Alexander Hamilton were the leading authorities on economic theory at our nation’s founding.  The following excerpts clearly reveal Smith’s and Hamilton’s views on the meaning of “excise,” and hence the constitutional sense of the term: