Changes

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:  

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)

“Whether a tax is characterized in a statute imposing it, as a privilege tax or an excise tax is merely a choice of synonymous words, for an excise tax is a privilege tax.”  Foster & C. Co. v. Graham, 154 Tenn. 412, 285 S.W. 570, 47 ALR 971.   

“Whether a tax is characterized in a statute imposing it, as a privilege tax or an excise tax is merely a choice of synonymous words, for an excise tax is a '''privilege tax'''.”  Foster & C. Co. v. Graham, 154 Tenn. 412, 285 S.W. 570, 47 ALR 971.   

“An ‘excise tax’ is often used synonymous with ‘privilege’ or ‘license tax‘.”  Shannon v. Streckus Steamers, 279 Ky. 649, 131 S.W.2d 833, 838.

“An ‘excise tax’ is often used synonymous with ‘'''privilege'''’ or ‘license tax‘.”  Shannon v. Streckus Steamers, 279 Ky. 649, 131 S.W.2d 833, 838.

'''2. Excises must be confined to a limited number of special items'''

'''2. Excises must be confined to a limited number of special items'''

In America, it is evident that we must a long time depend for the means of revenue chiefly on such duties. In most parts of it, excises must be '''confined within a narrow compass'''. The genius of the people will ill brook [not tolerate] the inquisitive and peremptory spirit of excise laws. The pockets of the farmers, on the other hand, will reluctantly yield but scanty supplies, in the unwelcome shape of impositions on their houses and lands; and personal property is too precarious and invisible a fund to be laid hold of in any other way than by the inperceptible agency of taxes on consumption… [No. 12]

In America, it is evident that we must a long time depend for the means of revenue chiefly on such duties. In most parts of it, excises must be '''confined within a narrow compass'''. The genius of the people will ill brook [not tolerate] the inquisitive and peremptory spirit of excise laws. The pockets of the farmers, on the other hand, will reluctantly yield but scanty supplies, in the unwelcome shape of impositions on their houses and lands; and personal property is too precarious and invisible a fund to be laid hold of in any other way than by the inperceptible agency of taxes on consumption…

In this country, if the principal part [of revenues] be not drawn from commerce, it must fall with oppressive weight upon land. It has been already intimated that excises, in their true signification, are too little in unison with the feelings of the people, to admit of great use being made of that mode of taxation; '''nor… are the objects proper for excise sufficiently numerous''' to permit very ample collections in that way.  

In this country, if the principal part [of revenues] be not drawn from commerce, it must fall with oppressive weight upon land. It has been already intimated that excises, in their true signification, are too little in unison with the feelings of the people, to admit of great use being made of that mode of taxation; '''nor… are the objects proper for excise sufficiently numerous''' to permit very ample collections in that way. [No. 12]