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See also:OCTROI (0. Fr. octroyer, to See also: 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 . |
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