That department of the English government which has charge of the collection of the national revenue; the treasury department. It is said to have been so named from the chequered cloth, resembling a chess-board, which anciently covered the table there, and on which, when certain of the king's accounts were made up, the sums were marked and scored with counters. 3 Bl. Comm. 44. … [Read more...]
EXCOMMENCEMENT
Excommunication, (q. v.) Ce. Litt. 134a. … [Read more...]
EXCHEQUER CHAMBER
Eng. law. A court erected by statute 31 Ed. III. c. 12, to determine causes upon writs of error from the common law side of the court of exchequer. 3 Bl. Com. 55. Another court of exchequer chamber was created by the stat. 27 El. c. 8, consisting of the justices of the common bench, and the barons of the exchequer. It has authority to examine by writ of err6r the proceedings of … [Read more...]
EXCISE
An inland imposition, paid sometimes upon the consumption of the commodity, and frequently upon the retail sale 1 Bl. Comm. 318; Story, Const s 950; Scholey v. Rew, 23 Wall. 346, 23 L. Ed. 99; Patton v. Brady, 184 U. S. 60S, 22 Sup. Ct 493, 46 L. Ed. 713; Portland Bank v. Apthorp, 12 Mass. 256; Union Bank v. Hill, 3 Cold. (Tenn.) 328. The words "tax" and "excise," although … [Read more...]
EXCISE TAX
A direct, fixed tax that is placed upon specified goods. … [Read more...]