Changes

Recently, there has been a concerted effort by the Left to reinterpret an excise as an “event tax” -- that is, a tax levied on an “event” solely by virtue of the fact that an event or transaction has occurred. This definition is without foundation.  The so-called “event” definition was completely unknown to the drafters of the Constitution, and has never been recognized by the Supreme Court of the United States or by any other court.  Were that definition allowed, any “event” could theoretically be taxed as an excise, and the Constitutional distinction between Direct taxes (requiring apportionment) and Indirect taxes and excises (requiring uniformity) would collapse. Almost any commodity or activity could then be taxed by government, and nothing would be left to safeguard the private wealth of the People.

Recently, there has been a concerted effort by the Left to reinterpret an excise as an “event tax” -- that is, a tax levied on an “event” solely by virtue of the fact that an event or transaction has occurred. This definition is without foundation.  The so-called “event” definition was completely unknown to the drafters of the Constitution, and has never been recognized by the Supreme Court of the United States or by any other court.  Were that definition allowed, any “event” could theoretically be taxed as an excise, and the Constitutional distinction between Direct taxes (requiring apportionment) and Indirect taxes and excises (requiring uniformity) would collapse. Almost any commodity or activity could then be taxed by government, and nothing would be left to safeguard the private wealth of the People.

For example, if the “event” definition of excise were permitted, Congress could attempt to levy a tax on attending church, or issuing a news report, or going to school, because each of these is an “event.” With a proper understanding of the meaning of "excise," however, the courts would likely rule such taxes unconstitutional because these “events” involve the exercise of unalienable rights, not privileges.

For example, if the “event” definition of excise were permitted, Congress could attempt to levy a tax on attending church, or issuing a news report, or going to school, because each of these is an “event.”

 

A proper understanding of the meaning of "excise," however, assures us that the courts today would likely rule such taxes unconstitutional because these “events” involve the exercise of unalienable rights, not privileges. Thus, these "events" are not subject to Indirect taxes (of which the "excise" is a type), nor are they subject to Direct taxation without apportionment.