From an early time, octroi collection was [[Tax farming|farmed out]] to associations or private individuals,; andthe sotax greatfarmers were organized into the abuses[[Ferme générale]], which arosebuilt from[[Wall of the Ferme générale|a wall around Paris]] in the late 18th century to enforce the octroi and other taxes. This system led to numerous abuses, which were sufficiently great that the octroi was abolished during the [[French Revolution]]. But such a drastic measure meant the stoppage of all 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.{{sfn|Ingram|1911|p=994}}
French octroi duties were collected by several procedures.{{sfn|Ingram|1911|p=994}}
