s as z. An inland duty or impost, laid on commodities consumed, or on the retail, which is the last state before consumption; as an excise on coffee, soap, candles, which a person consumes in his family. But many articles are excised at the manufactories, as spirit at the distillery, printed silks and linens at the printer’s.

s as z. To lay or impose a duty on articles consumed, or in the hands of merchants, manufacturers and retailers; to levy an excise on.