Octroi

Anglican Bishop Charles Ellicott suggested that the role of Matthew the tax collector[broken anchor] in the gospels (Matthew 9:9) was "to collect the octroi levied on the fish, fruit, and other produce that made up the exports and imports of Capernaum" on the Sea of Galilee.

[3] 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.

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.

This system led to numerous abuses, which were sufficiently great that the octroi was abolished during the French Revolution.

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.

By the law of 1809 octroi duties were allowed on beverages and liquids, food, fuel, forage, and building materials.

Cities in the Indian state of Maharashtra briefly abolished octroi in 2013 and replaced it with local body tax.