Notice that he did not answer the questions asked. As for the 1945 listing, I cannot find anything on that. I cannot comment on the Article I Sec.8, or the tenth amendment of the United States Constitution, as I am not a constitutional law expert. However the Constitution is what it is. Finally on the Treasury Dept. draftsman, I totally disagree with that statement.
Excise tax is computed on a federal excise tax form.
Form 720 Federal Excise Tax, Form 11 Alcohol, Tobacco, and Firearms, or Form 2290 Excise Tax on Vehicles, or any other excise tax. Agent Brown asserts, out of thin air, that the form to use for a tax is somehow proof of the nature of the tax. No hint is given as to how a form could possibly prove what kind of tax it is. That was agent Brown's entire response. None of the other questions were answered at all.