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Rh the whole people of the state or those residing within certain districts, municipalities, or sections. It is required to be imposed. so that, if levied for the public charges of government, it shall be shared according to the estate, real and personal, which each person may possess: _or. if rn scd to defray the cost of some local improvizmcnl: of a public nature, it shall be borne by those who will receive some special and peculiar benefit or advantage which an expenditure of money for a public object may cause to those on whom the tax is ass se. An excise, on the other band, is of a diiiferent character. It is based on no rule of apportionment or equality whatever. It 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 fail, or to any supposed relation between money expended for a public object and a special benefit occasioned to those by whom tbc charge is to be paid. Oliver v. Washington Mills, 11 Allen (Mass.) 268.

The term is also extended to the imposition of public charges, in the nature of taxes, upon other subjects than the manufacture and sale of commodities, such as licenses to pursue particular callings, the franchises of corporations and particularly the franchise of corporate existence, and the inheritance or succession of estates. Pollock v. Farmers‘ L. & T. (34).. 158 U. S. 601, 15 Sup. Ct. 912. 39 L Ed. 1108: Sclioley v. Raw, 23 Wnli. 346, 23 L Ed. 99; Hancock v. Singer Mfg. 00. I12 N. J. Law. 289. 41 Ati. 846, Q L. R. A. 852.

In English law. The name given to the duties or taxes laid on certain articles pro- duced and consumed at home, among which spirits have always been the most important; but, exclusive of these, the duties on the licenses of auctioneers, brewers, etc., and on the licenses to keep dogs. kill game. etc., are included in the excise duties. Wharton. —}1xcise law. A law imposing PX(iSE duties on spccificd commodities, and providing for the collection of revenue therefrom. In a more n-stricted and more popular sense, a law regu- or sale of intoxicating liquors.
 * niin,: restricting, or taxing the manufacture

In old English law. A sluice to carry off water; the payment to the lord for the benefit of such a sluice. Con-ell.

Shutting out: debzu-ring from iiiteiference or ptirticlpation; \ested in one person alone. An exclusive right is one nliicli only the grantee thereof can exercise, and from which all others are prohibited or shut out. A statute does not grant an "ex- clusive" privilege or franchise, unless it shuts out or excludes others from enjoying a simi- lar privilege or franchise. In re Union Ferry C0.. 98 N. 1'. 151.

Excommunication, (q. v.) Co. Litt. 134a.

A sentence of censure pronounced by one of the spiritual courts for offenses falling under eccie. tical cognizance. it is described in the books as twofold: (1) The lesser excominnnlcatloii, which is an ecclesiastical censure. excluding the party from the sacraments; (2) the greater, which excludes him from the company of all Cliristiaiis. Formerly, too, an excommunlcated man was under various civil disabilities. lie could not serve upon Juries, or be a witness in any Court: neither could be bring an action to recover lands or money due to him. These penalties are abolished by St. 53 Geo. III. c. 127. 3 Steph. Comm. T21.

EXCOMMUNICATO CAI-‘IENDO. In ecclesiastical law. A writ issuing out of chancery, founded on u bisbop’s certificate that the defendant had been excommunicated, and requiring the sheriff to arrest and imprison him, returnable to the king's bench. 4 Bl. Comm. 415; 13210. Abr. "l1xcomniunication," E.

EXCOMMUNICATO DELIBERANDO. A writ to the sheriff for delivery of an ex- communicated person out of prison, upon certificate from the culinary of his conformity to the ecclesiastical jurisdiction. Fitzb. Nat. Brev. 63.

Excolnmunicato lnterdicitur omnis actus legithnna, itn. quad agere non potent, nee nliquem convenire, licet ipse ab aflil possit convenh-i. Go. Litt. 133. Every lcgal act is forbidden an excommunicated person, so that he cannot act, nor sue any person, but he may be sued by others.

EXCOMMUNICATO RECAPIENDO. A writ commanding that persons excommunicated, who for their obstinacy had been committed to prison, but were unlawfully set free before they had given caution to obey the authority of the church, should be sought

after. retaben, and imprisoned again. Reg. Orig. 67. EXCULPATION, I.E1'.['ERS 01‘. In

Scotch law. A warrant granted at the suit of :1 pi isoner for citing witnesses in his own defense.

EXCUSABLE. Admitting of excuse or palliation, as used in the law, this word implies that the act or omission spoken of is on its face unlawful, 'i‘l'l‘0lig, or liable to entail loss or disadvantsge on the person charge- able. liut that the circumstances attending it were Slllli as to constitute a legal "excnse" for it, that is. a legal reason for withholding or foregoing the punishment, liaiiility, or dis- advanlage which otherwise would follow. —!-Ix:-.ns.a.ble assault. One committed by accitlent or misfortune in doing any lawful act by lawful means, with ordinnry caution nud without any unl'iwful intent. People v. 0_'Ccnnor, 82 App. Div. 55, 81 N. Y. Supp. ._i.’1‘.'i.—- Excusable homi de. See Hcancma —Ex- cnsable neglect. In practice, and particular- ly with reference to the setting aside of a judgment taken against a party through his "excus- able neglect," this means a failure to lake the

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