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his dictionary: exci'se. n.s. ... a hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. [ ] as a deterrent, excise is typically directed towards three broad categories of harm: health risks from abusing toxic substances
tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on. in some countries, excise is also levied on some goods for purely punitive reasons. many us states impose excise on illegal substances...
https://en.wikipedia.org/wiki/Excise