| 释义 |
▪ I. excise, n.|ˈɛksaɪz, ɛkˈsaɪz|
Also 5, 7 excyse, 7 accize, 7–8 accise.
[app. a. MDu. excijs, exziis (1406 in Keurboeken van de Stad Leiden 14), also accijs, prob. ad. OF. acceis tax (12th c., riming with defeis:—L. defēnsum) or some earlier form:— late L. type *accēnsum, verbal n. f. accēnsāre to tax (whence OF. accenser, acenser), f. ad to + cēnsus tax: see census.
OF. had also the learned form accens, whence prob. MDu. excijns, exchijns, mod.Du. accijns. For the treatment of late L. or primitive Romanic ē(n)s in early adoptions into Du., cf. Du. spijs viand, repr. late L. expēnsa, and cijns repr. L. cēnsus. The mod.F. accise occurs only with reference to the Low Countries and England, and is prob. adopted from Du. A med.L. accisia is mentioned by Du Cange (who gives no quots.) as occurring in imperial documents as a variant of assisa (see assize n.); this may be a latinization of the MDu. word. In Du. the two words accijs ‘excise’ and assijs ‘assize’ have been to a great extent confused, having both the meaning ‘tax’; the Du. etymologists regard the former as a corruption of the latter, and the form accijns as a further corruption due to confusion with cijns, Lat. census. By Lat. writers in the Low Countries (16–17th c.) the word is often rendered by excensus. The notion of derivation from L. excīsum ‘something cut out’ (cf. excise v.1) may have been the cause of the substitution of ex- for ac- in the MDu. form.]
1. gen. Any toll or tax.
[1490Commercial Treaty Eng. & Florence in Rymer Fœd. XII. 391 Quas excisas, gabellas, et dacias dicti subditi Regis Angliæ in dicta civitate Pisarum solvent et dabunt.] 1494Fabyan Chron. vii. 505 As well by chaungynge of the moneys as other many vnlefull excysys. 1555Bradford in Strype Eccl. Mem. III. App. xlv. 135 So wyll they..bringe in excises upon cytie and vyllage. 1622Malynes Anc. Law-Merch. 193 Whereas Customes, Subsidies, Impositions, Toles, Accizes, Imposts and other duties..are due by the Law of Nations. 1631Massinger Emperor East i. ii, No man should dare To..kill a hen Without excise. a1763Shenstone Levities, Stanzas, He..Full gladly pays four parts in eight To taxes and excises.
2. spec. ‘A duty charged on home goods, either in the process of their manufacture or before their sale to the home consumers’ (Encycl. Brit.). In England this kind of taxation was first adopted in 1643, in acknowledged imitation of the example of Holland. It long continued to be highly unpopular: see Johnson's definition below.
The taxes levied under the name of Excise by the Ordinance of 1643 included certain duties imposed, in addition to the customs, on various foreign products; it was not until the present century that the actual use of the word became strictly conformed to the preceding definition.
a. in Holland.
1596Spenser State Irel. Wks. (Globe) 669/2 All the townes of the Lowe-Countreyes doe cutt upon themselves an excise of all thinges towarde the mayntenaunce of the warre. 1613in North. N. & Q. I. 73 The Consergerie is frie of all excyses of wyne and beir. c1645Howell Lett. I. i. vii, The monstrous Accises which are impos'd upon all sorts of Commodities [in Amsterdam]. 1665Surv. Aff. Netherl. 193 Their very enemies, though they hate the States, yet love their Liquor, and pay Excise. 1690Child Disc. Trade (ed. 4) 5 The lowness of their customs, and the height of their excise, which is certainly the most equal and indifferent tax in the world.
b. in England or the United Kingdom.
1642Declar. Ho. Com. 8 Oct., Aspersions are by malignant persons cast upon this House that they intend to..lay excizes upon..commodities. 1643Ord. Lords & Com. 22 July §2 An Office..is hereby erected..called or known by the name of the Office of Excise or New Impost. 1647Clarendon Hist. Reb. vii. (1843) 471/1 This [July 22, 1643] was the first time that ever the name of the payment of excise was heard of, or practised in England. 1667Marvell To a Painter, Excise..With hundred rows of teeth, the shark exceeds, And on all trades like Cassawar she feeds. 1755Johnson Excise, a hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. 1776Adam Smith W.N. (1869) II. v. ii. 492 Such duties..become properly a sort of inland customs or excises. 1845McCulloch Taxation ii. vi. §1 (1852) 271 The duty on bricks, the article most recently subjected to the excise, was imposed in 1784.
c. in the United States.
1789T. Jefferson Writ. (1859) III. 17 Excise is a duty..paid in the hands of the consumer or retailer. Ibid. But in Massachusetts they have perverted the word excise to mean a tax on all liquors, whether paid in the moment of importation or at a later moment, and on nothing else. 1875A. Delmar in Johnson's New Univ. Encycl., Excise..in the U.S...is confined to the tax on the production or sale of spirituous or fermented liquors, or the productive capacity of liquor stills, revenue from liquor stamps, etc.
d. Board, Commissioner, Officer, Supervisor of Excise, or Excise Revenue.
1695Luttrell Brief Rel. 16 Jan., The officers of the excise there [Bristol] will be dismist. 1724Watts Logic 52 A supervisor of the excise. 1815Scott Guy M. iii, I hae a cousin at the board of excise—that's Commissioner Bertram. 1819Pantologia s.v. Excise laws, The officers of excise are to be appointed..by the commissioners. Ibid. s.v. Excise laws, Commissioners of excise are empowered to make restitution of exciseable goods. 1838Penny Cycl. X. 111/2 The commissioners of excise revenue.
e. transf. and fig.
1658F. Osborne Hist. Mem. Q. Eliz. 36 Greatnesse, seldome admitted to a cheap Market: Sellers recompensing their want of honour, by the Excise they put on such as owne it. a1659Cleveland (J.), Ambitious now to take excise Of a more fragrant paradise. a1683Oldham Poet. Wks. (1686) 95 And for each pleasurable sin exacts excise.
3. Payment or imposition of excise. Obs.
1710Steele Tatler No. 183 ⁋1 The Brewer in his Excise, the Merchant in his Customs..think never the worse of themselves for being guilty of their respective Frauds towards the Publick. 1732Pope Ep. Bathurst 120 Ask you why Phrynè the whole auction buys? Phrynè foresees a general excise. 1733Swift Advice to Freemen of Dublin Wks. 1745 VIII. 292 A pamphlet printed in England by authority, to justify the bill for a general excise.
4. The government office or department charged with the collection of excise. Now merged in the Department of Inland Revenue.
1784Cowper Task iv. 504 Th' excise is fatten'd with the rich result Of all this riot. 1838Penny Cycl. X. 111/2 The last named [tea] of these [foreign products] was the last that was withdrawn from the management of the Excise. 1845McCulloch Taxation ii. vi. (1852) 249 The vexatious surveillance formerly exercised by the excise. 1884Poe Eustace 220 It's not the first time she has baulked the hungry hounds of the Excise.
5. attrib., as excise-bill, excise-commissioners, excise-dues, excise-duty, excise-house, excise-office, excise-people, excise-spies, excise-system, excise-yacht, etc. excise duties, those collected by the Board of Inland Revenue, or its officers, comprising many to which the name ‘excise’ does not properly belong, e.g. the tax for armorial bearings..game licenses, etc.; excise law, a law relating to excise; spec. U.S., the licensing or liquor law. Also exciseman.
1733Mayor London in Swift's Lett. 6 Aug., In the late affair of the *Excise Bill..I acted consistent with..honest principles.
1828Carlyle Misc. (1857) I. 196 The Honourable *Excise Commissioners.
Ibid. 201 Computing *excise-dues upon tallow.
1751Pref. Arbuthnot's Serm. Union Wks. II. 174 A Barrel of Beer, or Ale..is never to pay more than two Shillings Sterling *Excise-Duty. 1834Brit. Husb. I. 378 In consequence of the former excise duty..the use of salt, as manure, has been upon too limited a scale.
c1645Howell Lett. (1650) II. 107 They burnt down to the grownd the *Excise house in Smithfield.
1765Blackstone Comm. I. 318 The rigour and arbitrary proceedings of *excise-laws. 1792Steele Papers I. 82 Repealing the excise law since that vote was taken Seems to be out of the question. 1903N.Y. Even. Post 3 Dec. 3 His proposed amendment of the Excise Law to allow the saloons to keep open during certain hours on Sunday.
1698–9Ludlow Mem. II. 59 (R.) An order given to the *Excise-office for satisfying an old debt. 1738[G. Smith] Cur. Relat. II. 190 They go to the Accise Office to pay the Duty.
1820Shelley Œdipus ii. i. 178 Ladies..Walked..Through rebels..Tithe-proctors, and *excise people, uninjured!
1676Marvell Mr. Smirke Wks. 1875 IV. 10 They itinerated like *excise-spyes from one house to another.
1873Financial Reformer May 78 note, Exactly descriptive of the effects of our *Excise system.
1815Scott Guy M. iii, Little curlie Godfrey..he's on board an *excise yacht.
▪ II. excise, v.1|ɛkˈsaɪz|
[f. L. excīs- ppl. stem of excīdĕre to cut out, f. ex- out + cædĕre to cut.]
†1. trans. To cut off a portion of skin from (a person); = circumcise 1. The quots. refer chiefly to an analogous operation upon females.
1634Sir T. Herbert Trav. 168 Such women or girles of Christians that live in slavery, by price or conquest, are excised forceably. 1650Bulwer Anthropomet. Pref., Women are, as an ornament, excis'd. Ibid. xx. 209 The Mahometans of Africa do excise themselves.
2. To cut out (a passage or sentence) from the context; to expunge.
1647J. Berkenhead Assembly-Man To Rdr., They Excis'd what they liked not. 1874H. R. Reynolds John Bapt. ii. 68 Marcion excised other portions of the Gospel which contradict his views. 1884Manch. Exam. 9 Apr. 5/6 All reference to Ireland shall be excised from the Bill.
3. To cut out (a limb, organ, etc.). Also fig.
1836Todd Cycl. Anat. I. 792/2 The heart of a salamander may be excised, and yet the animal will live for several hours. 1875E. White Life in Christ iii. xx. (1878) 278 We do not understand how by transgression he [Adam] succeeded in excising one part of his nature.
4. To cut or hollow out; to notch. Chiefly Bot. and Zool.
1578Banister Hist. Man I. 32 The transuerse Processes of Os sacrum..are excised, and engrauen. 1851Darwin Cirripedia 121 Scutal margin [of Dichelapsis warwicki] deeply excised at a point corresponding with the apex of the scuta. 1870Hooker Stud. Flor. 102 Vicia sativa..leaflets linear-obovate, obtuse truncate or excised at the tip.
Hence exˈcised ppl. a.: see 3 and 4.
1866T. Wright in Intell. Observ. No. 50. 143 Excised marks and sculptures on stones. 1871Daily News 13 Feb., On either side of the excised joints.
▪ III. excise, v.2|ɛkˈsaɪz|
[f. excise n.]
†1. trans.
a. To impose an excise or tax upon (a thing). Also transf. and fig. Obs.
1652Benlowes Theoph. iii. xcix. 49 Love, Thou canst..such oregrown Behemoths please As tax the scaly Nation, and excise the Seas. a1659Cleveland Hue & Cry iii, When zealous hinting and the yawn Excise our Miniver and Lawn. 1662Petty Taxes 24 The first way we propose, is, to excise the very land itself in kind. 1761Churchill Night in Chalm. Poets XIV. 286 No Statesman e'er will find it worth his pains To tax our labours, and excise our brains. a1764Lloyd Charity Poet. Wks. 1774 II. 155 Worth is excis'd, and Virtue pays A heavy Tax for barren praise. 1765Blackstone Comm. I. 320 Brandies and other spirits are now excised at the distillery.
b. To force (a person) to pay an excise-due; hence, to overcharge; also fig.
a1659Cleveland London Lady in Wks. (1687) 238 Thus purely now herself homewards she packs, Excis'd in all the dialects of her knacks: Squeezed to the utmost Thread, and latest Grain. 1687W. W. in Cleveland's Wks. 281 Yet did he ne'er Excise the Natives; nor Made Forreign Mines unto his Mint bring Oar. 1732Pope Hor. Sat. ii. ii. 134 In Southsea days not happier, when surmis'd The Lord of Thousands, than if now Excis'd. 1815Scott Guy M. xliv, ‘We'll no excise you neither, though we live sae near the Custom-house.’ c1830― Monast. Introd. Ep., ‘I wadna hae excised Johnnie.’
†2. To deduct by way of excise. Obs. rare—1.
1713Guardian 11 May (1756) 232 Tis impossible to conceive that more than an eighth part can be excised from the expences of your subjects.
Hence exˈcising ppl. a.
1735Pope Donne, Sat. iv. 147 Shortly no lad shall chuck, or lady vole, But some excising Courtier will have toll. |