The former apply principally to successions, stamps, registrations, mortgages, &c.; the latter to distilleries, breweries, explosives, native sugar and matches, though the customs revenue and octrois upon articles of general consumption, such as corn, wine, spirits, meat, flour, petroleum butter, tea, coffee and sugar, may be considered as belonging to thu class.
Here and there it was based upon a bastard Socialism, ~ in other places it was made a means of municipal ~ party warfare under the guidance of the local mafia, and in some districts it was simply popular effervescence against the local octrois on.
He suppressed, however, a number of octrois and minor duties,' and opposed, on grounds of economy, the participation of France in the War of American Independence, though without success.
The municipal councils had slightly larger powers, relating to loans, octrois, &c. But the chief municipal officer, the mayor, was chosen by the prefect.
Instead of paying the taille they paid into the royal treasury a sum fixed by contract, which they generally raised by octrois, or entrance dues.
In 1895 the 6% external debt was converted into a 5% debt, the bonds of which remained at a premium for 1902; in 1896 the alcabalas or interstate customs and municipal octrois were abolished, and replaced in part by direct taxation and increased stamp duties.
In 1860 the communal octrois or duties on articles of food brought into the towns was abolished; in 1863 the navigation of the Scheldt was made free, and a treaty of commerce established with England.
Agriculture languished, hampered, as in France before the Revolution, by the feudal privileges of a noble caste which no longer gave any equivalent service to the state; trade was strangled by the system of high tariffs at the frontier and internal octrois; and finally public credit was shaken to its foundations by lavish issues of paper money and the neglect to publish the budget.
Amongst taxes strictly so called were the market dues or tolls, which in some cases approximated to excise duties, though in their actual mode of levy they were closely similar to the octrois of modern times.
Hence the very general limitation of local revenues to certain typical forms. Though in some cases municipal taxation is imposed on commodities in the form of octrois or entry duties - as is notably the case in France yet the prevailing tendency is towards the levy of direct charges on immovable property, which cannot escape by removal outside the tax jurisdiction.