municipal activities, and in 1798 Paris was allowed to re-establish its octroi. 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, in 1816, 1842, 1867, 1871, 1884, and 1897. By the law of 1809 octroi duties were allowed on beverages and liquids, food, fuel, forage, and building materials. A scale of rates was fixed, graduated according to the population, and farming out was strictly regulated. Under the law of 1816, an octroi could only be established at the wish of a municipal council, and only articles destined for local consumption could be taxed. The law of 1852 ended the payment of 10% of the gross receipts to the national treasury. Certain indispensable commodities were allowed to enter free, such as grain, flour, fruit, vegetables, and fish. French octroi duties were collected by several procedures. The regie simple, i.e. by special officers under the direction of the mayor. By the first decade of the 20th century more than half the octrois were collected this way, and this proportion tended to increase. The bail à ferme, i.e. farming. The "tax farmer" was authorized to collect the octroi, and in return contracted to pay the municipality a yearly amount, based on the estimated revenues. Use of this method steadily decreased. The regie interesse, a variation of the preceding method. The contractor paid the municipality a fixed annual sum, representing the municipality's share of estimated revenue, plus a share of revenues in excess of the estimate. This method had been practically abandoned by the first decade in the 20th century. The abonnement avec la regie des contributions indirectes, under which a department of the treasury undertook to collect the duties. Use of this method was increasing by the first decade in the 20th century. Gross octroi receipts in 1901 amounted to 11,132,870 francs. A law of 1897 created new sources of taxation, giving communes the option of: New duties on alcohol. A municipal license duty on retailers of beverages. A special tax on wine in bottle. Direct taxes on horses and carriages, clubs, billiard tables, and dogs. Additional centimes to direct taxes. From time to time there was agitation in France for the abolition of octroi duties, but it was never pushed very earnestly.