Various, Encyclopaedia Britannica, 11th Edition…
“ Excise.—Excise, like salt, is not only a department of revenue collection, but also to a great extent a branch of the executive. In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly. The only excisable articles are intoxicants and drugs; and the avowed object of the state is to check consumption not less than to raise revenue. The limit of taxation and restriction is the point at which too great encouragement is given to smuggling. ”
