EXCISE

An Inland impositton, paid sometimes upon the consumpt ton of the commodity, and frequently upon the retail sale., 1 Bl. Comm. 318; Story, Const.§ 950; Scholey v. Rew, 23 Wall. 346, 23 L. Ed. 99; Patton v. Brady, 184 U. S. 608, 22 Sup. Ct. 493, 46 L. Ed. 713; Portland Bank v. Apthorp, 1, Ma . 256; Union Bank v. Hill, 3, Cold. (Tenn.) . The words "tax" and "excise," although often used as synonymous, are to be 'considel"!)d aa having• ent.irel.y distinct. ·and sepe,rate sign if i~~ tions, under O9nst. MaBB. c. 1, I 1, art.. 4. The. former is a charge· apportioned eithtr am on1 [s. 464]