EXCISE, n.' A hateful tax levied upon commodities, and adjudged not by the common judges of property, but by wretches hired by those to whom the excise is paid.
Source: 'Dictionary'
-- Samuel Johnson, (Sep 18 1709-1784), English lexicographer, critic; He was remembered for writing the first critique of Shakespeare, 1765 and Dictionary of the English Language, 1755.