cess vs excise tax

cess

noun
  • An assessed tax, duty, or levy. 

  • Usually preceded by good or (more commonly) bad: luck or success. 

  • The area along either side of a railroad track which is kept at a lower level than the sleeper bottom, in order to provide drainage. 

verb
  • To levy a cess. 

excise tax

noun
  • Any of various taxes levied on the production or sale of certain goods, especially on luxuries, tobacco, alcohol etc. 

How often have the words cess and excise tax occurred in a corpus of books? (source: Google Ngram Viewer )