(Gabella, Gablium, Galblagium), in French Gabelle, i.e. Vegial, hath the same signification among the ancient English writers that gabell hath in France. It is a tax; but hath been variously used, as for rent, custom, service, &c. And where it was a payment of rent, those who paid it were termed gablatores. When the word gabel was formerly mentioned without any addition to it, it signified the tax on salt, though afterwards it was applied to all other taxes.

In the French customs, the gabel, or tax on salt, computed to make one-fourth of the whole revenue of the kingdom, is said to have had its rise in France in 1286, under Philip the Fair. Philip the Long took a double per livre on salt, by an edict in 1318, which he promised to remit when he was delivered from his enemies; which was renewed by Philip de Valois in 1345; and the duty was raised to four deniers per livre; king John resumed it in 1355, and it was granted to the dauphin in 1358, to ransom king John. It was continued by Charles V. in 1366; after his decease it was suppressed, but revived again by Cha. VI. in 1381. Louis XI. raised it to 12 deniers per livre; and Francis I. in 1542 to 24 livres per muid; and it has been considerably augmented since that time; so that a minot of salt latterly paid a duty of 52 livres, 8 sous, and 6 deniers. Philip de Valois first established granaries and officers of the gabelles, and prohibited any other persons from selling salt; from which time the whole commerce of salt for the inland consumption continued wholly in the king's hands, every grain thereof being sold and distributed by his farmers and officers created for the purpose.—This very odious and oppressive tax has lately been abolished by the National Assembly.