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TRIBUTUM 100.00%
Originally an extraordinary means of revenue among the Romans, levied on the burgesses in the proportion of 1-3 per thousand in times of war, when the means of the State treasury were of themselves not sufficient, and more especially after 406 B.C., when the State first took over the payment of the soldiers' wages. When the war was over, the money was generally repaid from contributions or from the booty. Subsequent to the conquest of Macedonia, 167 B.C., the income of the State from the provinces was so considerable, that the burgesses, although not legally exempt, ceased any longer to be subject to this payment. The strictly regulated taxes of the provinces also went by the same name, tributum soli, the ground-tax, and tributum capitis, the personal tax. (See STIPENDIUM.) Italy, up to his time exempt, was also made liable to these taxes by Diocletian, towards the end of the 3rd century A.D. (Cp. TAXES.)
The name given amongst the Romans in earlier times to the wealthy members of the several tribes, who were entrusted with the levying of the war-tax (see TRIBUTUM) and the distribution of pay to the soldiers from the proceeds of it. What position they held after the payment of the troops was handed over to the quaestors is not clear, from want of information on the subject. In the 1st century B.C. they appear as a distinct class, from which, during the years 70-46 B.C., the third decuria of judges was appointed to represent the plebeians, the other two consisting of senators and knights.
The Roman military pay. Originally the tribe had to contribute the necessary means to provide for its contingent. It was only at the beginning of the war against Veii in 404 B.C. that payment of a sum by the State was introduced. This was given to the soldiers, either before or after the campaign, as compensation for the costs of their living during its continuance. When this had gradually become a regular payment, it became customary in making it to deduct everything which the State provided for the army in the way of clothing, arms, and food; but under the Empire maintenance was given free. In the time of Polybius the pay of legionaries was 120 denarii (£4 4s.); of centurions twice and of knights three times that amount. Caesar increased it to 225 denarii (£7 17s.) for a legionary, Domitian to 300 (£1O 10s.). The praetorians received under Tiberius 720 denarii (£25 5s.). Stipendium is also the name of the fixed normal tax imposed on conquered provinces, which might consist of money, or produce, or both. During the Republic, when a country was conquered, this was usually fixed according to the amount of the existing taxes, and the country divided into fiscal districts, and the officials of the chief places in each compelled to pay in the portion which fell to them. Under Augustus the taxes were for the first time fixed upon the basis of a measurement of the ground occupied, and of a computation of property (cencus). The stipendium was either a ground-tax (tributum soli), or a personal tax (tributum capitis), which was partly a poll-tax, partly a property-tax, partly a tax on the trade carried on by the individual. In exceptional cases special taxes were also imposed. Those bound to pay the stipendium were called stipendiarii.
TAXES 26.61%
In Athens, as in the free states of Greece generally, the citizens were freed from every personal tax; only for their slaves they had to pay the triobolon, a yearly poll-tax of three obols (4d.) for each. On the other hand, among the residents who were not citizens, the metoeci (q.v.) paid a yearly protection tax of twelve drachmae (8s.) for each independent man, and six drachmoe for every woman who managed her own house, and the freedmen paid the triobolon in addition. Besides this, all tradesmen who were not citizens had to pay a trade tax. (For extraordinary taxes on property see EISPHORA; for the more or less costly public services undertaken by wealthy citizens, see LEITOURGIA.) As indirect taxes may be mentioned: (1) the tax of 1 per cent. on the selling price paid at the sale of a piece of land. (2) The market tax, which was paid, partly at the gates, partly at the place of sale, by strangers and metoeci for the wares offered for sale in retail dealing; different articles were charged at different rates. (3) The tax on imports and exports, which was 2 per cent. on all imported or exported goods without distinction of kind. The State did not levy its dues and taxes itself, but caused them to be let out to individuals or companies by special officials, called the Poletoe (q.v.). (See TELONAe.) As at Athens, so under the Roman Republic, there was no direct taxation for citizens, except the property tax raised in extraordinary cases. (See TRIBUTUM.) The Roman citizen paid indirect taxes in the harbour tax (see PORTORIUM), and the tax introduced after 357 B.C. on the manumission of slaves at the rate of 5 per cent. of the value of the slave set free (vicesima manumissionis). Both taxes were let by the State to publicani (q.v.). Rome did not receive from her allies in Italy either direct or indirect taxes, apart from the obligations as to supplying soldiers and ships imposed on them by the alliance. After the right of citizenship was granted to them in 89 B.C. they were placed on the same footing as the citizens with respect to indirect taxes. But the provinces had to pay all the more to Rome, partly by direct, partly by indirect taxation. Yet, especially with regard to the former, there was no similarity of treatment, but every province had its own form of taxation, which, as a rule, was assimilated to the system existing in it at the time of its conquest. Some provinces paid a fixed yearly sum (see STIPENDIUM), which was raised by communal districts through the chief towns of each district, while others paid a certain quota of the varying produce of the cultivated land in the province (see DECUMA), which was farmed out to publicani. The provinces felt indirect taxation chiefly through the harbour tax, and indeed every province seems to have formed a separate fiscal district. Under the Empire it was only the indirect taxes that were at first made higher for the citizens, as Augustus added to the taxes on harbours and manumission the centesima rerum venalium, 1 per cent. on the price of articles sold at auctions; the quinta et vicesima mancipiorum, or 4 per cent. on the price of every slave bought, and the vicesima hereditatum et legatorum, of 5 per cent. on all inheritances above 100,000 sesterces, which did not fall to the nearest blood-relations, and on all legacies. The freedom of the citizens from direct taxation continued unimpaired, and when Caracalla, in 212 A.D., had granted to all free subjects of the Empire the right of citizenship, Italy, at least, maintained its freedom from taxation, until Diocletian (in 284) removed the last distinctions between the inhabitants of Italy and of other parts of the Empire, and introduced into Italy the same taxation as obtained in the provinces. It had in course of time been reduced to a more uniform system, on the basis of a general census of the Empire. The chief tax was the land tax (tributum soli), the total sum of which was promulgated every year by the emperor for the whole Empire, and divided amongst the provinces according to the number of taxable units (iuga or capita) which each province was set down as containing in the periodically revised registers. Connected with this tax in money were contributions in kind to the imperial stores for the army and the officials, who had a claim to them. The male and female population of the country not possessing land paid after a certain age (20-25 years) a poll tax (tributum capitis), the amount of which was fixed by imperial ordinance, and for women was about half the sum imposed on men. Citizens resident in towns, and not possessing land, paid a tax partly on their property, partly, as far as they happened to be engaged in a trade, on their working capital and on the trade itself. The taxes apportioned to each town with its districts were raised by tax collectors (exactores), but the decuriones, or members of the municipal senates (see MUNICIPIUM), were responsible for the amount and had to advance it themselves.
The name given among the Romans to the official representatives granted to the plebeians in 494 B.C., as a protection against the oppression of patricians and the consuls. At first they were two in number, then five, and (after 457) ten. Only free-born plebeians were eligible for the office, which was annual. The election took place at first in the comitia curiata, but after 471 in the comitia tributa, under the presidency of any tribune who happened to be in office at the time. At first they were only magistrates of the plebs, and were without any insignia of office, or even lictors, instead of whom they had several attendants (viatores). This continued even after they were fully recognised as public officials. On the other hand, they possessed the privilege guaranteed to them by the plebs under solemn oath, on the institution of their office, of being "sacrosanct" and inviolable; and, under the protection of this right, they extended their originally limited powers by judicious encroachments. Their earliest right, which was at first exercised in favour of the plebs, but soon on behalf of all citizens, was that of protection (auxilium), which they could use against all magistrates with the exception of the dictator. This enabled them to prevent the execution of official orders by a simple veto (intercessio). In face of any opposition they were authorized to have recourse to compulsory measures such as arrest, fines, or imprisonment. Their power only extended over Rome and its immediate neighbourhood, and was further restricted by the right of veto, which they could exercise against one another. For the protection of the individual they only interposed when their aid was asked. For this purpose their house stood open day and night to any who sought their assistance, and they themselves could never be absent from the city a whole day, except during the feriae Latinae, when all business was suspended. Without appeal they could interpose in any measure which affected the whole plebs, such as the levying of troops and the raising of the war-tax (tributum). This right of intercession, which originally was confined to the auxilium, and which could never be exercised except by the tribune in person, and simultaneously with the proceeding that was to be prohibited, was in course of time gradually extended, until finally the veto of the tribunes enabled them to suspend almost all official proceedings; administrative measures, transactions with the Senate, and meetings of the people for the purpose of legislation and election, etc. They had the right of calling meetings of the plebs for the discussion of affairs relating to that body. From the time that the authority of these meetings extended over all State business, and their decrees (called plebiscita), were considered binding on the whole people, this right enabled the tribunes to propose changes in private or public law. It is true that, for carrying out their proposals, they were dependent on the sanction of the Senate; but, as they were safe from the risk of prosecution, they sometimes assumed, in case of need, an authority superior to that body. Originally they had no official relations with the Senate, but afterwards, by virtue of their inviolability, they obtained the right of sitting on their benches (subsellia) at the open door of the senate-house, so as to be present at the deliberations, and in case of need to interfere by virtue of their auxilium. Soon, however, they even obtained a seat in the Senate, and a general right of veto; until finally they acquired the right of summoning a meeting of the Senate, and of making proposals. At the same time they acquired the privilege of entrance into the Senate at the first census after the expiration of their office. The office of tribune, really the highest in the State, was employed by demagogues in the later days of the Republic in the interests of a party and to the injury of the commonwealth. By Sulla, in 80 B.C., its power was cut down to the very narrowest limits, chiefly by the regulation that, after the tribunate, no one was eligible for a curule office. However, as soon as 50 B.C. there came a complete reaction and a return to the old state of things, which finally entailed total anarchy, and, as a natural consequence, the sole rule of Caesar and Augustus. In 48 B.C. Caesar, to secure his position, assumed the tribunician power, at first without limit of time, and afterwards without limit of extent; and in 36 Augustus followed his example. From that time the tribunate became the pivot of the imperial power. Nevertheless, until beyond the time of Constantine, tribunes to the number of ten continued to exist. They were elected by the Senate, and as a rule from among the senators, but were in complete dependence on the will of the emperor. In order to find candidates for the office, which was now but little sought after, Augustus made the candidature in the case of the plebeians for the praetorship dependent on having held the tribunate. The office was also thrown open to sons of freedmen.
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