OCTROI, a local tax collected on various articles brought into a district for consumption (0. Fr. octroyer, to grant, author ize; Lat. auctor).
The prescribed groups of commodities, upon which these in direct taxes were levied in 1927 by 1 ,09 2 local authorities in France (for the Alsace-Lorraine octroi is still governed by the pre-war German regulations) upon their entry for consumption into their area, are six, namely (I) liquids (artificial gaseous drinks, non alcoholic beverages; vinegar; vegetable oils); (2) foods (meats, poultry, game, fish, butter, eggs, cheese, jams, fruits, etc.) ; (3) fuel (wood, coal, coke, candles, mineral oils, etc.) ; (4) fodder (fresh oil-cakes, dog biscuits, etc.) (5) building materials (plas ter, lime, stone, bricks, slates, metals, sanitary appliances, woods, glass, etc.) ; and (6) miscellaneous (soaps, polishes, varnishes, paints, etc.). By presidential decree maximum octroi tariff rates for the whole of France must be published officially for all the separate classes within the above groups, particular scales being fixed according to the six population grades of localities. (Thus in the general tariff of July 1927, the rate on beef is 15 francs per cwt. in the grade under i,000 inhabitants, 20 francs per cwt. in those from I to io thousand and 33 francs in those with over i oo, 000; that on batter per kilogramme ranges from 15 to 4o cen times, on coal per cwt. from 3o centimes to one franc, on petrol per 2 cwt. from 15 to 4o francs.) By a law of Feb. 1918 all octroi duties on alcoholic beverages, except on wine in bottle, were abolished. The general regulation of the system was profoundly altered by the law of Aug. 13, 1926, which gave greater freedom
of action to the local and prefectoral authorities, within the frame work of the general tariff, to modify rates or introduce new taxes, and permitted the central government to establish general regula tions for the working of the system.
In 1926, out of a total of 1,042 octrois (apart from 18 in Alsace Lorraine), 833 were collected directly, 116 were farmed out, one only (and it was the first instance for a long period of years) being under the farming out with participation system, and 92 employed the revenue authority mentioned. The total population subject to the octroi in these 1,042 localities was 14,370,500. The number of octrois in France has much diminished since 1918 when the total was 1,491; and for 1927 or Jan. 1928 several noteworthy towns decided to abandon the system (e.g., Bordeaux, Perpignan, Troyes, Clermont-Ferrand, Chalons, St. Mihiel). There is a fairly strong abolition movement on foot which receives the vigorous support of the large body of motorists ; the great difficulty is the provision of acceptable substitute local taxes especially in Paris. Lyons discarded it many years ago, and in her department (Rhone) there are only two octrois. They appear most numerous in the south-west and Provencal departments, where in some are found over 4o octrois.
In Belgium octroi duties were abolished in 1870, being replaced by an increase in customs and excise duties; and in 1903 those in Egypt were also abolished. Octroi duties exist in Italy, Spain, Portugal and in some of the towns of Austria.