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octroi
Octroi ((:ɔktʁwa); , to grant, authorize; Lat. ''auctor'') is a local tax collected on various articles brought into a district for consumption.
==Antiquity==
Octroi taxes have a respectable antiquity, being known in Roman times as ''vectigalia''. 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'', sales imposts 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''. They were usually levied by the owners of seigniories.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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