Octroi

The excise tax, excise and (lat. / Frz. ) Or accis was an indirect tax, usually a consumption tax or a single inch. Excises were due to food (for example, rye, wheat, hops, or other grain or flour), to food (sugar, salt, fat, meat), stimulants ( tobacco, coffee, tea, beer, sparkling wine ), to cattle or other consumption levied.

History

The collection of excise taxes since the 11th century in Spain ( 1001) and Venice and witnessed the 13th century in the German Empire ( Cologne 1206). In the 17th century, the original urban tax in the countries was significant.

Akziseeinnehmer were control (sub ) Officials ( Torschreiber ), who raised the excise taxes directly at the city gate. In many older neighborhoods constitutions Excise Duty or Ziesemeister were responsible for the collection of its own motion or supervision of the survey. It could also be persons who had leased the right of collecting taxes from the city; their choice traditionally took place on Petritag (22 February ) " at Burning Candle " instead. This type of collection harbored a high risk of abuse and therefore was particularly hated by the population. Even by contemporary experts it has been repeatedly criticized.

Under Frederick William I of Prussia was also the excise duty to protect by being levied on foreign goods, especially drinks, colonial and manufactured goods and driven at the gate security. In the course of the excise wall was built.

In feudalism, in the privileged estates could defend themselves against the imposition of direct contamination with success ( tax breaks ), excise taxes and duties played a major role in the circumvention of resistance to it. This was particularly the so-called Akzisenstreit the 17th and 18th century expressed. After the tax privileges of the direct tax in the second half of the 19th century were reduced more and more, the assessment of excise duties changed.

Also, the location or the building in which these taxes were collected was referred to as excise duty (eg " Old Excise " in Hamburg - Horn ).