Tributum

The Tributum before 167 BCE

  • It was a personal Tax levied by the Roman Republic on Individuals, under extraordinary circumstances.
  • The amount was assessed on land value, and decided upon by the Roman Senate. It changed from year to year, with occasionally (347-345 BCE), no Tributum being raised.
  • It was different to the Vectigalia which was a regular Tax.

The Tributum after 167 BCE

  • Tributum Soli:
    • A Land Tax, either a ‘Stipendia’ (Fixed Sum) or a ‘Decuma’ (Tithe).
  • Tributum Capitis:
    • A Poll Tax.
  • Liability:
    •  It was raised only from the Roman Provinces and came to mean Direct Taxes.
    • These Taxes were paid by both those with Roman Citizenship and by Freedmen.
  •  Exemptions:
    • Rome and Italia were exempted from the Tributum.
    • Citizens of Coloniae in possession of ‘Ius Italicum’ (Provincial Land considered to be in Italy).
    • Citizens of Cities which had been granted ‘Immunitas’, Immunity from Taxation by special dispensation.
    • Citizens individually exempted by a ‘Lex’, ‘Senatus Consultum’ or by an Imperial Edict.

Tax Collection

  • Under the Roman Republic:
  • Under the Roman Empire:
    • Augustus abandoned the use of the Publicani, and instituted a comparatively advanced Tax System.
    • He ordered a Roman Census to be held every 14 years throughout the Roman Empire. Each individually City was then instructed to pay a certain amount of Taxes. The Individual paid the City. Provincial Magistrates were responsible for the Tax Collection in that City and its surroundings. Taxes were paid either in Cash, or in Goods or by Services.
    • The City then paid Rome via the ‘Procurator Augusti’, the Fiscal Procurator of the Province.
    • Eligibility for Taxation seems to have started at 14 years of age for men and 12 for women, and ended either at 60 or 65.
    • Augustus also instituted an Inheritance Tax (Death Duties) of 5% which went to pay for the Legions Pensions.
  • Egypt:
    • Egypt had a different Tax System.
    • Taxes were levied in Cash and in kind on Land, in the form of Grain or other Foodstuffs.
    • Poll Tax, the ‘Laographia’ was raised on local Egyptian Males between 14 yrs old to 60.
    • Poll Tax on the ‘Metropoleis’ cities was raised at a lower Rate.
    • Poll Tax on the Greek Cities in Egypt, were exempt.
  • The Basis for Liability:
    • Every Roman Citizen had to belong to a Tribe and the same applied to the Provinces. His Tribe would usually be reflected in his name.
    • For example, in Gallia Narbonensis Roman Citizens were enrolled in the ‘Tribus Voltinia’.
    • The Tribe was used as the basis for establishing Voting constituencies in Political Assemblies, recruitment into the Army, assessment in the Roman Census and for Taxation.

Shipment of Taxes to Rome

  • Roman Hoards of Gold and Silver Coin found across the Empire, may well have been the cash part of the Tributum, which never reached Rome.
  • Vessels were dispatched to Rome with shipments of Grain, Salt and Amphorae of Goods such as Olive Oil.
  • Olive Oil
    • Monte Testaccio in Rome, is a mountain of Amphorae shards from 70 litre Amphorae containing only Olive Oil.
    • Some were addressed to the Praefectus Annonae and the Praefectus Militaris, which suggests they were part of the Tributum.
    • These were then distributed to the Legions or sold at Auction in Rome and the proceeds sent to the Treasury.
  • Grain
    • The Annona Civica Tax and Grain supply was managed by the Praefectus Annonae Urbi who was assisted by three Procurators: the Procurator in charge of the Alexandrian Grain Fleet, the Procurator of Alexandria and the Procurator of Ostia.
    • Again, after distribution to the Legions or Rome’s free Grain supply, the remainder was sold at Auction in Rome and the proceeds sent to the Treasury.

 

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