excise

英文詞源

excise

excise: English has two words excise. The one meaning ‘tax’ [15] is essentially a Dutch usage. English borrowed it in the late 15th century from Middle Dutch excijs, which came via Old French acceis from Vulgar Latin *accēnsum, a compound noun formed from the Latin prefix ad- ‘a(chǎn)gainst, to’ and cēnsus ‘tax’ (source of English census [17]).

At first it was used broadly for any ‘tax’, but in 1643 (following the example of Holland) it was officially adopted as the term for a tax imposed on certain forms of goods (originally domestically produced or imported, but since the 19th century only domestically produced – the tax on imports being termed customs duty). Dr Johnson in his Dictionary 1755 defined excise as ‘a(chǎn) hateful tax levied upon commodities, and ajudged not by the common judges of property, but by wretches hired by those to whome excise is paid’. Excise ‘cut out’ [16] comes from the past participle of Latin excīdere, a compound verb formed from the prefix ex- ‘out’ and caedere ‘cut’ (source also of English concise, decide, and incision).
=> census, concise, decide, incision

excise (n.)

"tax on goods," late 15c., from Middle Dutch excijs (early 15c.), apparently altered from accijs "tax" (by influence of Latin excisus "cut out or removed," see excise (v.)), traditionally from Old French acceis "tax, assessment" (12c.), from Vulgar Latin *accensum, ultimately from Latin ad- "to" (see ad-) + census "tax, census" (see census). English got the word, and the idea for the tax, from Holland.

excise (v.)

"cut out," 1570s, from Middle French exciser, from Latin excisus, past participle of excidere "cut out, cut down, cut off," from ex- "out" (see ex-) + -cidere, comb. form of caedere "to cut down" (see -cide). Related: Excised; excising.