Online Encyclopedia

Search over 40,000 articles from the original, classic Encyclopedia Britannica, 11th Edition.

OCTROI (0. Fr. octroyer, to grant, au...

Online Encyclopedia
Originally appearing in Volume V19, Page 994 of the 1911 Encyclopedia Britannica.
Spread the word: del.icio.us del.icio.us it!

See also:

OCTROI (0. Fr. octroyer, to See also:grant, authorize; See also:Lat. auctor)  , a See also:local tax collected on various articles brought into a See also:district for See also:consumption . See also:Octroi taxes have a respectable antiquity, being known in See also:Roman times as vectigalia . These vectigalia were either the portorium, a tax on the entry from or departure to the provinces (those cities which were allowed to See also:levy the portorium shared the profits with the public See also:treasury); the ansarium or foricarium, a See also:duty levied at the entrance to towns; or the edulia, See also:sale imports levied in markets . Vectigalia were levied on See also:wine and certain articles of See also:food, but it was seldom that the cities were allowed to use the whole of the profits of the taxes . Vectigalia were introduced into See also:Gaul by the See also:Romans, and remained after the invasion by the See also:Franks, under the name of tonlieux and coutumes . They were usually levied by the owners of seigniories . But during the 12th and 13th centuries, when the towns succeeded in asserting their See also:independence, they at the same See also:time obtained the recognition of their right to establish local See also:taxation, and to have See also:control of it . The royal See also:power, however, gradually asserted itself, and it became the See also:rule that permission to levy local taxes should be obtained from the See also:king . From the 14th See also:century onwards, we find numerous charters granting (octroyer) to See also:French towns the right to tax themselves . The taxes did not remain strictly municipal, for an See also:ordinance of See also:Cardinal See also:Mazarin (in 1647) ordered the proceeds of the octroi to be paid into the public treasury, and at other times the See also:government claimed a certain percentage of the product, but this practice was finally abandoned in 1852 . From an See also:early time the octroi was farmed out to associations or private individuals, and so See also:great were the abuses which arose from the See also:system that the octroi was abolished during the Revolution . But'such a drastic measure meant the stoppage of all municipal activities, and in 1798 See also:Paris was allowed to re-establish its octroi .

Other cities were allowed gradually to follow suit, and in 1809 a See also:

law was passed laying down the basis on which octrois might be established . Other See also:laws have been passed from time to time in See also:France dealing with the octroi, especially those of 1816, 1842, 1867, 1871, 1884 and 1897 . By the law of 1809 octroi duties were allowed on (1) beverages and liquids; (2) eatables; (3) See also:fuel; (4) See also:forage; (5) See also:building materials . A See also:scale of rates was fixed, graduated according to the See also:population, and farming out was strictly regulated . A law of 1816 enacted that an octroi could only be established at the wish of a municipal See also:council, and that only articles destined for local consumption could be taxed . The law of 1852 abolished the 1o% of the See also:gross receipts paid to the treasury . Certain indispensable commodities are allowed to enter See also:free, such as See also:grain, See also:flour, See also:fruit, vegetables and See also:fish . French octroi duties are collected either by the (1) regie See also:simple, i.e. by See also:special See also:officers under the direction of the maire; (2) by the See also:bail a ferme, i.e. farming, the contractor paying yearly a certain agreed upon sum calculated on the estimated amount; (3) the regie inleresse, a variation of the preceding method, the contractor sharing the profits with the See also:municipality when they reach a given- sum; and (4) the abonnement aver la regie See also:des contributions indirectes, under which a See also:department of the treasury undertakes to collect the duties . More than See also:half the octrois are collected under (1), and the See also:numbers tend to increase; (2) is steadily decreasing, while (3) has been practically abandoned; (4) tends to increase . The gross receipts in 1901 amounted to :11,132,870 . A law of 1897 created new See also:sources of taxation, giving communes the See also:option of (1) new duties on See also:alcohol; (2) a municipal See also:licence duty on retailers of beverages; (3) a special tax on wine in See also:bottle; (4) See also:direct taxes on horses and carriages, clubs, billiard tables and See also:dogs; (5) additional centimes to direct taxes . From time to time there has been agitation in France for the abolition of octroi duties, but it has never been pushed very earnestly .

In 1869 a See also:

commission was appointed to considerthe See also:matter, and reported in favour of their retention . In See also:Belgium, on the other See also:hand, they were abolished in 1870, being replaced by an increase in customs and See also:excise duties; and in 1903 those in See also:Egypt were also abolished . Octroi duties exist in See also:Italy, See also:Spain, See also:Portugal and in some of the towns of See also:Austria . O'See also:CURRY, See also:EUGENE (1796-1862), Irish See also:scholar, was See also:born at Dunaha, See also:county See also:Clare, in 1796, the son of a See also:farmer who was a See also:man of unusual intelligence . After being employed for some time in the topographical and See also:historical See also:section of the Irish See also:ordnance survey, O'Curry earned his living by translating and copying Irish See also:manuscripts . The See also:catalogue of Irish manuscripts in the See also:British Museum was compiled by him . On the See also:founding of the Roman See also:Catholic University of See also:Ireland (1854) he was appointed See also:professor of Irish See also:history and See also:archaeology . His lectures were published by the university in 1860, and give a better knowledge of Irish See also:medieval literature than can be obtained from any other one source . Three other volumes of lectures were published posthum ously, under the See also:title On the See also:Manners and Customs of the See also:Ancient Irish (1873) . His voluminous transcripts, notably eight huge volumes of ancient Irish law, testify to his unremitting See also:industry, The See also:Celtic Society, of the council of which he was a member, published two of his See also:translations of medieval tales . He died in See also:Dublin in 1862 .

End of Article: OCTROI (0. Fr. octroyer, to grant, authorize; Lat. auctor)
[back]
OCTOSTYLE (Gr. brcTia eight, and oriXos, a column)
[next]
OCYDROME

Additional information and Comments

There are no comments yet for this article.
» Add information or comments to this article.
Please link directly to this article:
Highlight the code below, right click and select "copy." Paste it into a website, email, or other HTML document.