Ex*cise" (?), n. [Apparently fr. L.
excisum cut off, fr. excidere to cut out or off;
ex out, off + caedere to cut; or, as the word was
formerly written accise, fr. F. accise, LL.
accisia, as if fr. L. accidere, accisum, to cut
into; ad + caedere to cut; but prob. transformed fr. OF.
assise, LL. assisa, assisia, assize. See
Assize, Concise.] 1. In inland
duty or impost operating as an indirect tax on the consumer, levied
upon certain specified articles, as, tobacco, ale, spirits, etc.,
grown or manufactured in the country. It is also levied to pursue
certain trades and deal in certain commodities. Certain direct taxes
(as, in England, those on carriages, servants, plate, armorial
bearings, etc.), are included in the excise. Often used adjectively;
as, excise duties; excise law; excise
system.
The English excise system corresponds to the
internal revenue system in the United States.
Abbot.
An excise . . . is a fixed, absolute, and
direct charge laid on merchandise, products, or
commodities.
11 Allen's (Mass. ) Rpts.
2. That department or bureau of the public
service charged with the collection of the excise taxes.
[Eng.]
Ex*cise", v. t. [imp. & p.
p. Excised (?); p. pr. & vb. n.
Excising.] 1. To lay or impose an excise
upon.
2. To impose upon; to overcharge.
[Prov. Eng.]
Ex*cise", v. t. [See Excide.]
To cut out or off; to separate and remove; as, to excise
a tumor.
