The old unpopularity of excise, though now somewhat out of date, must have had real enough grounds. It breaks out in English literature, from songs and pasquinades to grave political essays and legal commentaries. Blackstone, in quoting the declaration of parliament in 1649 that "excise is the most easy and indifferent levy that can be laid upon the people," adds on his own authority that "from its first original to the present time its very name has been odious to the people of England" (book i. cap. 8, tenth edition, 1786); while the definition of "excise" gravely inserted by Dr Johnson in the _Dictionary_, at the imminent risk of subjecting the eminent author to a prosecution for libel--viz. "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"--can hardly be ever forgotten.
The duties of excise in the United Kingdom were, until the passing of the Finance Act 1908, under the control of the commissioners of inland revenue; they are now under the control of the commissioners of customs; the amount raised, apart from changes in the rate, shows a fairly constant tendency to increase, and is usually regarded as one of the best tests of the prosperity of the working classes.
The _spirit duty_ is levied according to the quantity of "proof spirit" contained in the product of distillation, and the charge is taken at three different points in the process of manufacture, the trader being liable for the result of the highest of the three calculations. What is known as "proof spirit" is obtained by mixing nearly equal weights of pure alcohol and water, the quantity of pure alcohol being in bulk about 57% of the whole. Owing to the high rate of duty as compared with the volume and intrinsic value of the spirits, the whole process of manufacture is carried on under the close supervision of revenue officials. All the vessels used are measured by them and are secured with revenue locks; the premises are under constant survey; and notice has to be given by the distiller of the materials used and of the several stages of his operations. Though the charge for duty is raised at the time when the process of distillation is completed, the duty is not actually paid until the spirits are required for consumption. In the meanwhile they may be retained in an approved "warehouse," which is also subject to close supervision.