Word Finder - excise

definition

A tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country).

definition

To impose an excise tax on something.

In 1793, when the excise duty was 21d.

In 1907 an excise duty was, for the first time, levied on beer.

Of the former 46,500,000 pesos are credited to import duties, 31,930,000 pesos to stamps, excise taxes, &c., 10,930,000 pesos to direct taxes, and the balance to various sources.

Under the Constitution Act the Commonwealth is given the control of the postal and telegraph departments, public defence and several other services, as well as the power of levying customs and excise duties; its powers of taxation are unrestricted, but so far no taxes Dave been imposed other than those just mentioned.

The revenue of Netherlands India has been derived mainly from customs, excise, ground-tax, licences, poll-tax, &c., from monopolies - opium, salt and pawn-shops (the management of which began to be taken over by the government in 1903, in place of the previous system of farming-out), coffee, &c., railways, tin mines and forests, and from agricultural and other concessions.

In the debate abolishing the court of wards he spoke, like most landed proprietors, in favour of laying the burden on the excise instead of on the land, and on the question of the restoration of the bishops carried in the interests of the court an adjournment of the debate for three months.

The excise taxes in 1905 were levied on tobacco, alcohol and alcoholic beverages, and on cotton goods.

Revenue is raised chiefly from customs, excise duties and direct taxation.

He supported the king's administration in parliament, but opposed strongly the unjust measure which, on the abolition of the court of wards, placed the extra burden of taxation thus rendered necessary on the excise.

The principal items of revenue in the budget are the land revenue, railways, customs, forests and excise.

The state was the scene of the Scotch-Irish revolt of 1794 against the Federal excise tax, known as the Whisky Insurrection (q.v.) and of the German protest (1799) against the house tax, known as the Fries Rebellion from its leader John Fries.

By the treaty of Versailles (23rd November 1870) and the imperial constitution of the 16th of April 1871, Bavaria was incorporated with the German empire, reserving, however, certain separate privileges (Sonderrechte) in respect of the administration of the army, the railways and the posts, the excise duties on beer, the rights of domicile and the insurance of real estate.

He made himself conspicuous by his support of Walpole on the question of the excise, and in 1 743 a union of parties resulted in the formation of an administration in which Pelham was prime minister, with the office of chancellor of the exchequer; but rank and influence made his brother, the duke of Newcastle, very powerful in the cabinet, and, in spite of a genuine attachment, there were occasional disputes between them, which led to difficulties.

He hated Dissenters, and stock-jobbers, the excise and the army, septennial parliaments, and Continental connexions.

He had railed against the commissioners of excise in language so coarse that they had seriously thought of prosecuting him.

Zoliverein, with the exception of Bavaria, Wflrttemberg Baden and Alsace-Lorraine, in which countries the excise duties arc separately collected.

The total number of breweries in the beer excise district was, in 1905-1906, 5995, which produced I017 millior gallons; in Bavaria nearly 6000 breweries with 392 million gallons in Baden over 700 breweries with 68 million gallons; in WUrttem berg over 5000 breweries with 87 million gallons; and in Alsace Lorraine 95 breweries with about 29 million gallons.

The amoun brewed per head of the population amounted, in 1905, roughly t 160 imperial pints in the excise district; to 450 in Bavaria; 280 jI Wurttemberg; 260 in Baden; and 122 in Alsace-Lorraine.

At the foundation of the North German Confederation it had been arranged that the imperial exchequer should receive the produce of all customs duties and also of excise.

The result was that the income from customs and excise rose from about 230 million marks in 1878-1879 to about 700 millions in 1898-1899, and Bismarcks object in removing a great burden from the states was attained.

In addition to these " common affairs " the Hungarians, indeed, recognized that there were certain other matters which it was desirable should be managed or identical principles in the two halves of the monarchy - namely, customs and excise currency; the army and common railways.

This was done during the year 1877, and in the new treaty, while raw material was still imported free of duty, a low duty was placed on textile goods as well as on corn, and the excise on sugar and brandy was raised.

This concession of form having been made to the Magyars without the knowledge of the Austrian government, Prince Konrad Hohenlohe, the Austrian premier, resigned office; and his successor, Baron Beck, eventually (July 6) withdrew from the table of the Reichsrath the whole Szell-Korber compact, declaring that the only remaining economic ties between the two countries were freedom of trade, the commercial treaties with foreign countries, the joint state bank and the management of excise.

The Czechs, however, prevented him passing a law on excise which was a necessary part of the agreements with Hungary; it was, therefore, impossible for him to carry on the government without breaking his word; there was nothing left for him to do but to resign, after holding office for less than three months.

The principal items of revenue are customs and excise, land and house tax, stamps, railways, legal fees, the state lottery and death duties.

The first bill laid before the Estates by the government was to impose an excise tax on the principal articles of consumption, together with subsidiary taxes on cattle, poultry, &c., in return for which the abolition of all the old direct taxes was promised.

Unfortunately, he adopted the French ideas of excise, and the French methods of imposing and collecting taxes - a system known as the Regie.

Since that date the most important changes effected in the elementary education system were the abolition, in 1886, of individual inspection of the lower standards - afterwards extended to the whole of the standards, the inspectors applying a collective test, the " block-grant " system, to the efficiency of a school - and the abolition of school fees (1889) for the compulsory standards, the loss being made up principally by a parliamentary grant, and partly by a proportion, earmarked for the purpose, of the proceeds of the Local Taxation (Customs and Excise) Act 1890, and the Education and Local Taxation Account (Scotland) Act 1892.

Yet Duncan Forbes of Culloden, president of the Court of Session, after the outbreak of the war with Spain, reported amazing scarcity of money in the country, and strenuously advised legislative checks on the taste for tea, which naturally diminished the profits of the excise on more generous beverages.

The duty on local consumption, which is included under excise, yielded £981,000 in 1907-1908.

Excise, like salt, is not only a department of revenue collection, but also to a great extent a branch of the executive.

In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly.

Apart from spirits, excise duties are levied upon the sale of a number of intoxicating or stimulant drugs, of which the most important are opium, bhang, ganja and charas.

The plant is universally grown by the cultivators for their own smoking, and, like everything else, was subject to taxation under native rule; but the impossibility of accurate excise supervision has caused the British government to abandon the impost.

In1907-1908the total gross revenue from excise amounted to £6,214,000, of which more than two-thirds was derived from spirits and toddy.

In1907-1908the total customs revenue amounted to £4,910,000, of which £664,000 was derived from the export duty on rice and £ 22 3,73 0 from the excise on cotton manufactures.

The principal heads of revenue are land, opium, salt, stamps, excise, customs, assessed taxes, forests, registration and tributes from native states; and the chief heads of expenditure are charges of collection, interest, post-office, telegraph and mint, civil departments, famine relief and insurance, railways, irrigation, other public works and army.

In 1767 he obtained a situation as translator in the excise office, and ten years later a post as storekeeper in a mercantile house.

He succeeded in 1762 in gaining an appointment in the excise, but was discharged for neglect of duty in 1765.

Amongst taxes strictly so called were the market dues or tolls, which in some cases approximated to excise duties, though in their actual mode of levy they were closely similar to the octrois of modern times.

The nearest approach to excise was the duty of r% on all sales, a tax that in Gibbon's words " has ever been the occasion of clamour and discontent."

The patrimonium, the tributa and the vectigalia are divisions parallel to the domaine, the contributions directes and the contributions indirectes of modern French administration; or the English " non-tax " revenue, inland revenue and " customs and excise."

All tithes have been abolished, except those on cereals, carobs, silk cocoons, and, in the form of to% ad valorem export duties, those on cotton, linseed, aniseed and raisins (all other export duties and a fishing tax have been abolished); (4) sheep, goat, and pig tax; (5) an excise on wine, spirits and tobacco; (6) import duties; (7) stamps, court fees, royalties, licenses, &c.; (8) salt monopoly.

The new taxes, together with an increase of the excise duty on spirits, soon brought a surplus into the state coffers.

In matters of domestic legislation, such as taxation and excise, Rhodes fell in to a considerable extent with Dutch prejudices.

The revenues are derived principally from duties and fees on imports, excise taxes on spirits, wines, tobacco and sugar, general, mining taxes and export duties on minerals (except silver), export duties on rubber and coca, taxes on the profits of stock companies, fees for licences and patents, stamp taxes, and postal and telegraph revenues.

The departmental revenues, which are derived from excise and land taxes, mining grants, tithes, inheritance taxes, tolls, stamp taxes, subsidies from the national treasury and other small taxes, were estimated at 2,296,172 bolivianos in 1903, and the expenditures at 2,295,791 bolivianos.

In 1763 he spoke against the obnoxious tax on cider, imposed by his brother-in-law, George Grenville, and his opposition, though unsuccessful in the House, helped to keep alive his popularity with the country, which cordially hated the excise and all connected with it.

Provision opium manufactured for' export, and Excise or Akbari opium intended for local consumption in India.

Under the Local Taxation (Customs and Excise) Act 1890, certain duties imposed on spirits and beer (often referred to as " whisky money ") are also to be paid to " the local taxation account."