Power to impose customs and excise duties to be in the Federal government and parliament.
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.
In 1746 the industry was in a sufficiently prosperous condition to tempt the government to impose an excise duty.
He hated Dissenters, and stock-jobbers, the excise and the army, septennial parliaments, and Continental connexions.
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.
The instrument which has now been exclusively used for revenue purposes for nearly a century is that associated with the name of Bartholomew Sikes, who was correspondent to the Board of Excise from 1774 to 1783, and for some time collector of excise for Hertfordshire.
Thus the indirect taxes of customs and excise which the Federal government imposes are levied by Federal custom-house collectors and excisemen, and the judgments of Federal courts are carried out by United States marshals distributed over the country.
Clarke's hydrometer, however, remained the standard instrument for excise purposes from 1787 until it was displaced by that of Sikes.
These, it is said, can be distributed among different classes of tax-payers, because the income tax falls on the owners of incomes of all kinds of property subject to the duty, if their incomes are above a certain limit, while the incidence of customs and excise duties can be ascertained by inquiries as to the consumption of dutiable articles by different classes.
In 1793, when the excise duty was 21d.