excipulum (eksipulum)

[NL.) Same as exciple. The further growth of the rudiment of the apothecium is now occasioned by the increase in size of the excipulum by the formation of new fibres. Sachs, Botany (trans.), p. 268. excircle (ek-sėr'kl), n . [ ex , out, + circu lus , circle.] An escribed circle; also, the radius of the same. excisable (ek-sī'za-bl), a. [ The most material are the general licences which the law requires to be taken out by all dealers in excise able goods. Burke, A Regicide Peace, iii. The licenses which hitherto auctioneers had been required to take out if they sold excise able articles. S. Dowell , Taxes in England, III. 25. excisel (ek-siz'), v. t.; pret. and pp. excised, ppr. excising. [Formerly also excize; to excise a tumor. The copy of [the book] was taken from the author [John Birken head) by those who said they could not rob, because all was theirs; so exciz'd what they liked not. Wood, Athenæ Oxon. To Mr. Collier... we owe the discovery of a noble pa age excised in the piratical edition which gives us the only version extant of this unlucky play ["The Ma acre of Paris"]. Encyc. Brit., XV. 557. excise2 (ek-sīz'), n . and a. [A corruption (a ociated, as in the 2d extract below, with ex cisel, excisus , pp. of excidere , cut off: see excisel ) of earlier accise = MD. aksiis , aksys = G. accise = Dan. accise = Sw. acc is , excise; cf. mod. F. accise, It. accisa (ML. accisia ), excise, appar. a corruption (as if accisus , pp. of accidere , cut into) of OF. a is , a e ments, taxes (cf. Sp. Pg. sis a , excise, tax), a ise , an a ize, se ions: see a ize , a e , sizel . The a umed change of a ise to accise is irreg., and the relation of the Teut. and Rom. forms is uncertain.] I. n. 1. An inland tax or duty imposed on certain commodities of home production and consumption, as spirits, tobacco, etc., or on their manufacture and sale. In Great Britain the licenses to pursue certain callings, to keep dogs. to carry a gun, and to deal in certain commodities, are included in the excise duties, as well as the taxes on armorial bearings, carriages, servants, plate, railways, etc. Excise duties were first imposed by the Long Parliament in 1643. We have brought those exotic words plundring and storming, and that once abominable word excise, to be now familiar among them. Howell, Parly of Beasts (1660), p. 37. But the succe of internal or inland duties on articles of consumption or excises as they were termed, from the excision of a part of the article taxed-in Holland, had brought prominently into notice the advantages of taxes of this description. S. Dowell , Taxes in England, II. 8. Excises is a word generally used in contradistinction to imposts in its restricted sense, and is applied to internal or inland impositions, levied sometimes upon the consumption of a commodity, sometimes upon the retail sale of it, and sometimes upon the manufacture of it. Andrews , On Revenue Law, § 133. excise An excise "is based on no rule of apportionment or equality whatever," but is a fixed, absolute, and direct charge laid on merchandise, products, or commodities, without any regard to the amount of property belonging to those on whom it may fall, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom the charge is paid. Black well, On Tax Titles (4th ed.), 1, n. 1. 2. That branch or department of the civil service which is connected with the levying of such duties. In the United States this office is called the Office of Internal Revenue. - Act of the Hereditary Excise, an English statute of 1660 (12 Car. II., c. 24) establishing duties on beer and other beverages, and settling them upon the crown in lieu of the profits of the courts of wards and liveries and of purveyance and preemption then abolished. A similar grant for the king's life only was termed the temporary excise (12 Car. II., с. 23). Commi ioners of excise. See commi ioner. =Syn. 1. Duty, Impost, etc. See tax, n. II. a. Of or pertaining to the excise: as, ex cise acts; excise commi ioners. The genius of the people will illy brook the inquisitive and peremptory spirit of excise laws. A. Hamilton , Federalist, No. xii. excise2 (ek-sīz'), v. t.; pret. and pp. excised , ppr. excising . [ No Statesman e'er will find it worth his pains To tax our labours, and excise our brains. Church ill, To Robert Lloyd. It was certain that, should she [the queen) command never so little a fee, the people would say straight that their drink was " excised ," as it was in Flanders, and would be more excised hereafter, and so the people and the brewers would both repine at it. Stow , quoted in S. Dowell's Taxes in England, IV. 118. 2. To impose upon; overcharge. Hall i well. [Prov. Eng.] excised (ek-sīzd'), p. a. [Pp. of excisel, v.] In bot. and zoöl., notched or retuse. IMG:content-0865.png:[blocks in formation] exciseman (ek-sīz'man), n.; pl. excisemen (-men). In Great Britain, an officer engaged in collecting excise duties, and in preventing infringement of the excise laws. A certain number of Gaugers, called by the Vulgar Ex cise - men . Defoe , Tour through Great Britain, II. 108. At a meeting of his brother excisemen in Dumfries, Burns, being called upon for a song, handed these verses to the president. J. Currie, Note on Burns's The Deil's awa' wi' the [Exciseman.