Changes

'''Court Rulings'''

'''Court Rulings'''

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:  

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:  

“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.