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.
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