the US treasury says "excise taxes were not sound economic policy and often fell disproportionately on the less affluent."
http://www.treasury.gov/education/fact-she...xes/ustax.shtml
FDR used excise taxes
"the federal government increased income taxes, excise taxes, inheritance taxes, corporate income taxes, holding company taxes and “excess profits” taxes."
http://www.nytimes.com/2008/11/23/business/23view.html
"The most important source of New Deal revenue were excise taxes levied on alcoholic beverages, cigarettes, matches, candy, chewing gum, margarine, fruit juice, soft drinks, cars, tires (including tires on wheelchairs), telephone calls, movie tickets, playing cards, electricity, radios -- these and many other everyday things were subject to New Deal excise taxes, which meant that the New Deal was substantially financed by the middle class and poor people. Yes, to hear FDR's "Fireside Chats," one had to pay FDR excise taxes for a radio and electricity!"
http://www.cato.org/pub_display.php?pub_id=3357