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By the law of 1809 octroi duties were allowed on beverages and liquids, food, fuel, forage, and building materials. A scale of rates was fixed, graduated according to the population, and farming out was strictly regulated. Under the law of 1816, an octroi could only be established at the wish of a municipal council, and only articles destined for local consumption could be taxed. The law of 1852 ended the payment of 10% of the gross receipts to the national treasury. Certain indispensable commodities were allowed to enter free, such as grain, flour, fruit, vegetables, and fish.
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was allowed to re-establish its octroi. Other cities were allowed gradually to follow suit, and in 1809 a law was passed laying down the basis on which octrois might be established. Other laws were passed from time to time in France dealing with the octroi, in 1816, 1842, 1867, 1871, 1884, and 1897.
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During the 12th and 13th centuries, when the towns succeeded in asserting their independence, they at the same time obtained the recognition of their right to establish local taxation, and to have control of it. The royal power, however, gradually asserted itself, and it became the rule that
239:, a variation of the preceding method. The contractor paid the municipality a fixed annual sum, representing the municipality's share of estimated revenue, plus a share of revenues in excess of the estimate. This method had been practically abandoned by the first decade in the 20th century.
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permission to levy local taxes should be obtained from the king. From the 14th century onwards, there are numerous charters granting (octroyer) to French towns the right to tax themselves. The taxes did not remain strictly municipal, for an ordinance of
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From time to time there was agitation in France for the abolition of octroi duties, but it was never pushed very earnestly. In 1869, a commission considered the matter, and reported in favour of their retention. Octrois were finally abolished in 1948.
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briefly abolished octroi in 2013 and replaced it with local body tax. However, octroi was reestablished there in 2014, due to decreased revenues from the local body tax. As of 1 July 2017, with the introduction of
183:(in 1647) ordered the proceeds of the octroi to be paid into the public treasury, and at other times the government claimed a certain percentage of the product, but this practice was finally abandoned in 1852.
232:, i.e. farming. The "tax farmer" was authorized to collect the octroi, and in return contracted to pay the municipality a yearly amount, based on the estimated revenues. Use of this method steadily decreased.
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for domestic goods movements. Although abolished for general trade in 1997, octroi was still being charged on certain commodities such as electricity as late as 2006. As of 2013, octroi is levied in
225:, i.e. by special officers under the direction of the mayor. By the first decade of the 20th century more than half the octrois were collected this way, and this proportion tended to increase.
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in the late 18th century to enforce the octroi and other taxes. This system led to numerous abuses, which were sufficiently great that the octroi was abolished during the
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were levied on wine and certain articles of food, but cities were seldom allowed to use the whole of the profits of the taxes. Anglican Bishop
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Gross octroi receipts in 1901 amounted to 11,132,870 francs. A law of 1897 created new sources of taxation, giving
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The word itself is of French origin. Octroi taxes have a respectable antiquity, being known in
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levied on the fish, fruit, and other produce that made up the exports and imports of
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Abolition des octrois communaux en
Belgique: documents et discussions parlementaires
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to associations or private individuals; the tax farmers were organized into the
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570:, by Consul-general Hearn (British Diplomatic and Consular Reports, 1906);
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534:. Vol. 19 (11th ed.). Cambridge University Press. p. 994.
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Direct taxes on horses and carriages, clubs, billiard tables, and dogs.
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This article incorporates text from a publication now in the
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Mcmuel encyclopedique des contributions indirectes et des octrois
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This article incorporates text from a publication now in the
468:"Maha to scrap octroi this year, expand ambit of LBT: Chavan"
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Octroi was still in use in the 1990s by local authorities in
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French octroi duties were collected by several procedures.
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by the Romans, and remained after the invasion by the
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abonnement avec la regie des contributions indirectes
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A municipal license duty on retailers of beverages.
92:shared the profits with the public treasury); the
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50:collected on various articles brought into a
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486:"Octroi to replace local body tax next week"
166:. They were usually levied by the owners of
392:Municipal Finance in India: Based on Orissa
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191:From an early time, octroi collection was
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418:on Matthew 9, accessed 28 December 2016
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548:Histoire des droits d'octroi à Paris
272:Additional centimes to direct taxes.
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568:Report on the French Octroi System
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587:Rines, George Edwin, ed. (1920).
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266:A special tax on wine in bottle.
629:Local government in Maharashtra
520:Ingram, Thomas Allan (1911). "
346:Cities in the Indian state of
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555:Traite des octrois municipaux
541:De la suppression des octrois
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292:duties; and in 1903 those in
576:(a Belgian official report)
116:suggested that the role of
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546:Saint Julien and Bienaim,
389:Dash, Gokulananda (1988).
299:A similar tax, called the
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531:Encyclopædia Britannica
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596:Encyclopedia Americana
260:New duties on alcohol.
132:) was "to collect the
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16:Local consumption tax
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64:Coal Tax Octroi Post
624:History of taxation
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313:Mexican Revolution
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348:Maharashtra
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174:Middle Ages
168:seigniories
130:Matthew 9:9
78:Roman times
613:Categories
536:Endnotes:
455:Rines 1920
376:References
193:farmed out
148:Vectigalia
110:Vectigalia
101:foricarium
82:vectigalia
33:Old French
319:, Spain,
140:" on the
138:Capernaum
90:portorium
86:portorium
72:Antiquity
543:(Paris);
359:See also
341:Ethiopia
337:Pakistan
321:Portugal
301:Alcabala
253:communes
164:coutumes
160:tonlieux
95:ansarium
52:district
37:octroyer
585::
528:(ed.).
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331:Current
325:Austria
286:customs
282:Belgium
126:gospels
124:in the
118:Matthew
524:". In
522:Octroi
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309:Mexico
290:excise
156:Franks
134:octroi
106:edulia
44:auctor
20:Octroi
317:Italy
305:Spain
294:Egypt
211:Paris
62:City
397:ISBN
288:and
242:The
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228:The
221:The
162:and
152:Gaul
120:the
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353:GST
280:In
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