without his precedent, nor our quondam John Evans draw a
recognizance _sine directione Michaelis_."--_Gent. Mag.
Oct. 1791_.

[3] Boswell, vol. i. p. 14.

[4] Johnson, in his Dictionary, defines EXCISE "a hateful tax,
levied upon commodities, and adjudged not by the _common
judges_ of property, but by _wretches_ hired by those to
whom excise is paid;" and, in the _Idler_ (No. 65) he
calls a _commissioner of excise_ "one of the _lowest_ of
all human beings." This violence of language seems so
little reasonable, that the editor was induced to suspect
some cause of _personal animosity_; this mention of the
trade in parchment (an _excisable_ article) afforded a
clue, which has led to the confirmation of that suspicion.
In the records of the Excise Board is to be found the
following letter, addressed to the supervisor of excise at
Lichfield:--"July 27, 1725--The commissioners received
yours of the 22nd instant; and since the justices would
not give judgment against Mr. Michael Johnson, the
_tanner_, notwithstanding the facts were fairly against
him, the board direct that the next time he offends, you
do not lay an information against him, but send an
affidavit of the fact, that he may be prosecuted in the
Exchequer." It does not appear whether he offended again,
but here is sufficient cause of his son's animosity
against commissioners of excise, and of the allusion in
the Dictionary to the _special_ jurisdiction under which
that revenue is administered. The reluctance of the