By the law of December 29, 1897, all the communes of France were authorized to suppress their octroi duties upon "hygienic beverages," wines, ciders, beers, perry, hydromel, and mineral waters, and replace them by others, after December 31, 1898. As the entrance duty upon these _boissons hygiéniques_ constituted a very important fraction,--in Paris, in 1895, sixty-eight million five hundred thousand francs out of a grand total of a hundred and fifty-five million six hundred and one thousand,--the question of supplying this deficiency in the municipal budget is exciting discussion. In case the octroi is not suppressed altogether, the communes are obliged to diminish the tax in certain proportions, according to their population and their locality,--the cider-producing departments standing on a different footing from the wine-growing ones. To replace the octroi, they are given their choice of five other taxes--upon alcohol, or upon horses, dogs, billiards, clubs, and various other articles of luxury. It was generally predicted in Paris that the consumer of alcoholic beverages would not experience any benefit from the removal of this tax. Under the ancient régime, the octroi, like most other imposts and duties, was in the charge of the _fermiers généraux_, who obtained the royal authorization to enclose Paris within a wall to facilitate its collection. Consequently, one of the first manifestations of the Revolution was the demolition of these barrières by the people, on the very day of the taking of the Bastille. On the 1st of May, 1791, at midnight, all the gates of Paris were thrown open to the hundreds of vehicles, boats, and barges which had been waiting for weeks for this moment of free entry; a triumphal mast was erected in honor of the Assemblée and to celebrate the abolition of "the most odious of tyrannies;" the National Guard, under Lafayette's orders, paraded around the demolished barriers in the midst of the universal rejoicing. But, seven years later, the necessities of the municipal finances constrained many of the thus emancipated cities, Paris included, to return to the system of levying a tax on articles entering their gates, and the masons continued the work of enclosing the capital again within walls. [Illustration: GUARDS OF THE OCTROI AND THEIR DOGS IN THE ENTREPÔT OF WINES AT BERCY. After a drawing by L. Vauzanges.]