EXCISE, (from the Belgic accisfe, tributum, "trib-
ute,") an inland duty or imposition, paid sometimes
upon the consumption of the commodity, or frequently
upon the wholesale, which is the last stage before the
consumption. This is doubtless, impartially speaking,
the most economical way of taxing the subject; the
charges of levying, collecting, and managing the ex-
cise duties, being considerably less in proportion than
in other branches of the revenue. It also renders the
commodity cheaper to the consumer, than charging it
with customs to the same amount would do; for the
reason just now given, because generally paid in a much
later stage of it. But, at the same time, the rigour
and arbitrary proceedings of excise laws seem hardly
compatible with the temper of a free nation. For the
frauds that might be committed in this branch of the
revenue, unless a strict watch is kept, make it necessary,
wherever it is established, to give the officers a power
of entering and searching the houses of such as deal
in exciseable commodities, at any hour of the day,
and, in many cases, of the night likewise. And the
proceedings, in case of transgressions, are so summary
and sudden, that a man may be convicted in two days
time in the penalty of many thousand pounds, by two
commissioners or justices of the peace; to the total ex-
clusion of the trial by jury, and disregard of the com-
mon law. For which reason, though Lord Clarendon
tells us, that to his knowledge the earl of Bedford
(who was made lord treasurer by King Charles I. to
oblige his parliament) intended to have set up the ex-
cise in England, yet it never made a part of that un-
fortunate prince's revenue; being first introduced, on
the model of the Dutch prototype, by the parliament
itself after its rupture with the crown. Yet such was
the opinion of its general unpopularity, that when in
1642 "asperfions were cast by malignant persons upon
the house of commons, that they intended to introduce
excises, the house for its vindication therein did de-
clare, that these rumours were false and scandalous,
and that their authors should be apprehended and
brought to condign punishment." Its original estab-
lishment was in 1643, and its progress was gradual;
being at first laid upon those persons and commodities
where it was supposed the hardship would be least per-
ceivable, viz. the makers and vendors of beer, ale,
cyder, and perry; and the royalists at Oxford soon
followed the example of their brethren at Westminster,
by imposing a similar duty: both sides protesting that
it should be continued no longer than to the end of the
war, and then be utterly abolished. But the parlia-
ment at Westminster soon after imposed it on itself,
wine, tobacco, sugar, and such a multitude of other
commodities, that it might be fairly denominated general
in pursuance of the plan laid down by Mr Pymme
(who seems to have been the father of the excise), in
his letter to Sir John Hotham, signifying, "that they
had proceeded in the excise to many particulars, and
intended to go on farther; but that it would be ne-
cessary to use the people to it by little and little."—
And afterwards, when the nation had been accustomed
to it for a series of years, the succeeding champions of
liberty boldly and openly declared "the impost of ex-
cise to be the most easy and indifferent levy that could
be laid upon the people;" and accordingly continued
it during the whole usurpation. Upon King Charles's
return, it having then been long established, and its
produce well known, some part of it was given to the
crown, in 12 Car. II. by way of purchase for the feudal
tenures and other oppressive parts of the hereditary re-
venue. But, from its first original to the present time,
its very name has been odious to the people. It has,
nevertheless, been imposed on abundance of other com-
modities in the reigns of King William III. and every
succeeding prince, to support the enormous expences
occasioned by our wars on the continent. Thus brand-
ies and other spirits are now excised at the distillery;
printed silks and linens, at the printers; starch and
hair powder, at the makers; gold and silver wire, at
the wiredrawers; all plate whatsoever, first in the hands
of the vender, who pays yearly for a license to sell it,
and afterwards in the hands of the occupier, who also
pays an annual duty for having it in his custody; and
coaches and other wheel-carriages, for which the occu-
pier is excised; though not with the same circumstances
of arbitrary strictness with regard to plate and coaches
as in the other instances. To these we may add coffee
and tea, chocolate and cocoa paste, for which the du-
Excision is paid by the retailer; all artificial wines, commonly called sweets; paper and pasteboard, first when made, and again if stained or printed; malt, as before mentioned; vinegars; and the manufacture of glass; for all which the duty is paid by the manufacturer; hops, for which the person that gathers them is answerable; candles and soap, which are paid for at the makers; malt liquors brewed for sale, which are excised at the brewery; cyder and perry at the venders; leather and skins, at the tanner's; and, lately, tobacco, at the manufacturer's: A lill, which no friend to his country would wish to see farther increased.
The excise was formerly farmed out: but is now managed for the king by commissioners in both kingdoms, who receive the whole product of the excise, and pay it into the exchequer. These commissioners are nine in number in England, and five in Scotland. The former have a salary of 1000l. a-year, the latter 600l. They are obliged by oath to take no fee or reward but from the king himself; and from them there lies an appeal to five other commissioners called commissioners of appeals.