(from the Belgic accis, tributum, "tribute)," 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 excise-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 excisable 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 exclusion of the trial by jury, and disregard of the common law. For which reason, tho' 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 excise in England, yet it never made a part of that unfortunate 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 "aspersions were cast by malignant persons upon the house of commons, that they intended to introduce excises, the house for its vindication therein did declare, that these rumours were false and scandalous, and that their authors should be apprehended and brought to condign punishment." Its original establishment 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 perceivable, viz. the makers and vendors of beer, ale, cider, 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 parliament at Westminster soon after imposed it on flesh, 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 necessary 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 excise 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 revenue. 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 commodities in the reigns of king William III. and every succeeding prince, to support the enormous expenses occasioned by our wars on the continent. Thus brandies and other spirits are now excised at the distillery; printed silks and linens, at the printer's; starch and hair powder, at the maker's; gold and silver wire, at the wiredrawer's; all plate whatsoever, first in the hands of the vender, who pays yearly for a licence 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 occupier is excised; tho' 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 duty 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 maker's; malt liquors brewed for sale, which are excised at the brewery; cyder and perry at the ven-

Vol. VII. Part I. EXC

der's; leather and skin, at the tanner's; and, lately, tobacco, at the manufacturer's: A lift, 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 £1000 l. a-year, the latter £600 l. 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.