Latin for Lawyers

EXCISE, EXCISE TAX

EXCISE, EXCISE TAX [L. ex + caedo, caedere / to cut, cut down, strike] A tax on the manufacture, sale or consumption of some product or commod ity, as on the sale of gasoline or tobacco. A tax or levy assessed as a license fee, e.g., for a taxi medallion. Article I, Section 8 of the U.S. Constitution gives Congress the power to “lay and collect Taxes, Duties, Imposts and Excises…” EXCLUDE [L. ex + claudo, claudere / to close, shut down. To conclude or bring to an end. To hide] To keep out or bar from. To prevent access to. To remove from a position or office. To eliminate a risk from the coverage of an insurance policy. EXCLUSIONARY RULE A rule of evidence in criminal trials which provides for the exclusion of evi dence which was obtained illegally, i.e., in violation of the Constitution, e.g., as the result of an unreasonable search and seizure. The rule is based upon the Fourth and Fifth Amendments to the U.S. Constitution. The rule prevents the introduction of the evidence by the prosecution as direct proof, but does not Limiting the possession, ownership or enjoyment of a right or asset to one or several persons without participation by others. Belonging to a person or per sons alone. Barring or shutting out all others. In law, the word describes a number of relationships which are limited in their scope to a restricted group or purpose. Examples: exclusive agency; exclusive contract; exclusive juris diction; exclusive possession; exclusive use. EX COLORE [L. ex + color / color; outward show, external appearance] Under color of. Under the pretense of. EX COMITATE [L. ex + comitas / courtesy, kindness] Out of comity or courtesy. In recognition of sound public policy or social har mony. EX CONTRACTU [L. ex + contrahere, contractus / drawn together, narrow] Arising out of contract; a cause of action arising under the terms of an agree ment. An action for breach of a promise in a contract is an action ex con tractu. But an action for breach of a duty imposed by a contract may be an action ex delicto. See EX DELICTO EXCULPATE [L. ex + culpa / blame, fault] To clear of blame or guilt, to exonerate or vindicate. preclude its use for impeachment purposes. EXCLUSIVE [L. ex + claudere / to close]

116