ex·cise /'ek-ˌsīz, -ˌsīs/ n
1: a tax levied on the manufacture, sale, or consumption of a commodity compare income tax, property tax
2: any of various taxes on privileges often assessed in the form of a license or other fee see also article i of the constitution in the back matter compare direct tax
excise vt
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.