Matthews v Chicory Marketing Board (Vic),[1] is a High Court of Australia case that considered section 90 of the Australian Constitution, which prohibits States from levying excise (taxes).

Although the meaning of excise was considered in Peterswald v Bartley,[2] this case significantly broadened its reach.

In this case, the law in question was a Victorian tax on producers of chicory, which was measured at the rate of one pound per half-acre, of land planted with the crop.

The minority in this case, consisting of Latham CJ and McTiernan J, followed the Peterswald definition and held that an excise must have some relation to the quantity or value of the goods.

This was formulated with reference to the framers of the Constitution, who adopted an excise as "a tax directly affecting commodities".