Luxury

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..... njoyment; (4) in a particularized sense, some- thing which conduces to enjoyment or comfort in addition to what are accounted the necessaries. Hence, in recent use, something which is desirable but not indispensable and (5) as an attribute as luxury coach, cruise duty, edition, flat, liner, shop, tax, trade. It appears that "luxury" has been defined by courts in the United States of .....

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..... inconclusive as it merely defines what may have in fact been the subject-matter of tax in a particular statute. But theoretically "luxuries" is capable of covering each of the several meanings ascribed to the word. The question is how the word is to be construed in the Constitutional entry. Neither the dictionary meaning nor the meaning ascribed to the word judicially (for the reasons s .....

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