Octroi (0. Brussels (Bruxelles pronounced; Brussel pronounced) officially the Brussels Capital-Region, is Fr. octroyer, to grant, authorize; Lat. auctor) is a local tax collected on various articles brought into a district for consumption. Latin ( lingua Latīna, laˈtiːna is an Italic language, historically spoken in Latium and Ancient Rome. Districts are a type of Administrative division, in some countries managed by a Local government.
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Antiquity
Octroi taxes have a respectable antiquity, being known in Roman times as vectigalia. Ancient Rome was a Civilization that grew out of a small agricultural community founded on the Italian Peninsula as early as the 10th century BC These vectigalia were either the portorium, a tax on the entry from or departure to the provinces (those cities which were allowed to levy the portorium shared the profits with the public treasury); the ansarium or foricarium, a duty levied at the entrance to towns; or the edulia, sale imports levied in markets. Vectigalia were levied on wine and certain articles of food, but it was seldom that the cities were allowed to use the whole of the profits of the taxes. Vectigalia were introduced into Gaul by the Romans, and remained after the invasion by the Franks, under the name of tonlieux and coutumes. Gaul (Gallia was the Roman name for the region of Western Europe comprising present day northern Italy, France, Belgium, western The Franks or Frankish people (Franci or gens Francorum) were West Germanic tribes first identified in the 3rd century as an Ethnic group
Middle Ages
They were usually levied by the owners of seigniories. But 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 permission to levy local taxes should be obtained from the king. From the 14th century onwards, we find numerous charters granting (octroyer) to French towns the right to tax themselves. The taxes did not remain strictly municipal, for an ordinance of Cardinal Mazarin (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. Jules Mazarin, born Giulio Raimondo Mazzarino ( July 14 1602 &ndash March 9 1661) was an accomplished French statesman
Tax farming
From an early time the octroi was farmed out to associations or private individuals, and so great were the abuses which arose from the system that the octroi was abolished during the French Revolution. The French Revolution (1789–1799 was a period of political and social upheaval in the History of France, during which the French governmental structure previously an But such a drastic measure meant the stoppage of all municipal activities, and in 1798 Paris was allowed to re-establish its octroi. Paris (ˈpærɨs in English; in French) is the Capital of France and the country's largest city 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, especially those of 1816, 1842, 1867, 1871, 1884 and 1897. By the law of 1809 octroi duties were allowed on beverages and liquids, eatables, fuel, forage and building materials. A scale of rates was fixed, graduated according to the 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 council, and that only articles destined for local consumption could be taxed. The law of 1852 abolished the 10% of the gross receipts paid to the treasury. Certain indispensable commodities were allowed to enter free, such as grain, flour, fruit, vegetables and fish.
French octroi duties were collected either by the (1) regie simple, i. e. by special officers under the direction of the mayor; (2) by the bail à ferme, i. e. farming, the contractor paying yearly a certain agreed upon sum calculated on the estimated amount; (3) the regie interesse, a variation of the preceding method, the contractor sharing the profits with the municipality when they reached a given sum; and (4) the abonnement avec la regie des contributions indirectes, under which a department of the treasury undertook to collect the duties. More than half the octrois were collected under (1), and the 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 francs. A law of 1897 created new sources of taxation, giving communes the option of (1) new duties on alcohol; (2) a municipal license duty on retailers of beverages; (3) a special tax on wine in bottle; (4) direct taxes on horses and carriages, clubs, billiard tables and dogs; (5) additional centimes to direct taxes. The commune is the lowest level of administrative division in the French Republic.
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 was appointed to consider the matter, and reported in favor of their retention. Octrois were finally abolished in 1948.
In Belgium, on the other hand, they were abolished in 1860, being replaced by an increase in customs and excise duties; and in 1903 those in Egypt were also abolished. The Kingdom of Belgium is a Country in northwest Europe. It is a founding member of the European Union and hosts its headquarters as well as those Customs is an Authority or agency in a Country responsible for collecting and safeguarding customs duties and for controlling the flow of goods Excise or Excise tax (sometimes called an excise duty) is a type of Tax charged on goods produced within the country (as opposed to Customs duties This article is about the country of Egypt For a topic outline on this subject see List of basic Egypt topics.
Current
As of 2006, octroi is levied in Ethopia and in some states of India, (Maharashtra [1] , Punjab, and Gujarat. NOTE This intro is the result of careful NPOV work Please do not make potentially controversial edits to it without first discussing on the talk page Maharashtra ( Marathi: mahārāṣṭra, IPA) is a state located on the western coast of India. Punjab (ਪੰਜਾਬ पंजाब pəɲdʒaːb is a state in northwest India. Gujarat (ગુજરાત Gujǎrāt, pronounced) is a state in western India. )
Sources
- A. Guignard, De la suppression des octrois (Paris);
- Saint Julien and Bienaim, Histoire des droits d'octroi à Paris;
- M. Tardit and A. Ripert, Traite des octrois municipaux (Paris, 1904);
- L. Hourcade, Mcmuel encyclopedique des contributions indirectes et des octrois (Paris, 1905);
- Much useful matter from some of the foregoing will be found in Report on the French Octroi System, by Consul-general Hearn (British Diplomatic and Consular Reports^ 1906);
- The abolition of the Belgian octrois produced a voluminous official report: Abolition des octrois communaux en Belgique: documents et discussions parlementaires.
This article incorporates text from the Encyclopædia Britannica Eleventh Edition, a publication now in the public domain. The Encyclopædia Britannica Eleventh Edition (1910–1911 is a 29-volume reference work that marked the beginning of the Encyclopædia Britannica The public domain is a range of abstract materials &ndash commonly referred to as Intellectual property &ndash which are not owned or controlled by anyone
References
- ^ [www. asbindia. org/page. cfm?p=83 American School of Bombay]
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