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FET... excise tax is the way of uncle sam... it is simply levied against builders or producers of a product.
it didn't start with atf if that's what you're after. it started with goods and the TTB (tax and trade bureau) thought it sounded like a pretty good idea...
A bunch of those tax $ were originally supposed to go to preserve and enhance our National Parks. Believing that for a whole bunch of years gives me a warm fuzzy that Charlie Rangle appreciates what outdoor sportsman give back to our Country. Please don't burst my bubble by telling me that my tax $ are going to support ACORN instead of the little furry squirrls.