It is FALSE that The National Board of Health gave cities and towns the authority to build sewage and sanitation systems.
This is because the National Board of Health which existed shortly between 1879 to 1883 was charged only with the responsibility of only to prevent the introduction of contagious or infectious diseases into the United States of America.
This was expected to be carried out by the quarantine power given to the board.
An excise tax is are taxes that are paid when purchases on a specific good are made. An example of this could be the excise tax that's imposed when you purchase gasoline.