Tariff
A tariff is called an optimal tariff if it's set to maximize the welfare of the country imposing the tariff. It is a tariff derived by the intersection between the "trade indifference curve" of that country and the offer curve of another country. In this case, the welfare of the other country grows worse simultaneously, thus the policy is a kind of "beggar thy neighbor policy". If the offer curve of the other country is a line through the origin point, the original country is in the "condition of a small country", so any tariff worsens the welfare of the original country.
Excise tax in the United States
An example of a "state of being" tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a "state of being" or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service or other state and/or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the "Historical Statistics of the United States" and more recent federal excise tax data is listed in the White House historical tables.