University of Virginia Library

Search this document 
The Jeffersonian cyclopedia;

a comprehensive collection of the views of Thomas Jefferson classified and arranged in alphabetical order under nine thousand titles relating to government, politics, law, education, political economy, finance, science, art, literature, religious freedom, morals, etc.;

expand sectionA. 
expand sectionB. 
expand sectionC. 
expand sectionD. 
collapse sectionE. 
2780. EXCISE, Defined.—
expand sectionF. 
expand sectionG. 
expand sectionH. 
expand sectionI. 
expand sectionJ. 
expand sectionK. 
expand sectionL. 
expand sectionM. 
expand sectionN. 
expand sectionO. 
expand sectionP. 
expand sectionQ. 
expand sectionR. 
expand sectionS. 
expand sectionT. 
expand sectionU. 
expand sectionV. 
expand sectionW. 
expand sectionX. 
expand sectionY. 
expand sectionZ. 

expand section 
expand section 

2780. EXCISE, Defined.—

Impost is a
duty paid on an imported article, in the moment
of its importation, and of course it is
collected in the seaports only. Excise is a
duty on an article, whether imported or raised
at home, and paid in the hands of the consumer
or retailer. * * * These are the
true definitions of these words as used in
England, and in the greater part of the United
States. But in Massachusetts, they have
perverted the word excise to mean a tax on
all liquors, whether paid in the moment of
importation or at a later moment, and on
nothing else. So that on reading the debates
of the Massachusetts convention, you must
give this last meaning to the word excise.—
To J. Sarsfield. Washington ed. iii, 17.
(P. 1798)