Note 1487 — ARTICLE I (continued 6)

7 Hamilton's Works, 845, 848 (Hamilton's ed., 1851). "If the meaning of the word excise is to be sought in the British statutes, it will be found to include the duty on carriages, which is there considered as an excise, and then must necessarily be uniform and liable to apportionment; consequently, not a direct tax." Ibid.