[2117] The tres Galliae honour a procurator as “primus umquam eq(ues) R(omanus) a censibus accipiendis” (Wilmanns 1269). The inscription is attributed to the joint rule of Severus and Caracalla.
[2118] Kubitschek l.c.
[2119] The chief evidence that there was comes from the province of Dacia. In a document of sale from Alburnum Majus, dated May 6, 159 A.D. the purchaser of a house binds himself “[uti] ... pro ea domo tributa usque ad recensum dep[e]n[dat]” (Bruns Fontes).
[2120] Dig. 50, 15,3 “in Syriis a quattuordecim annis masculi, a duodecim feminae usaue ad sexagensimum quintum annum tributo capitis obligantur.”
[2121] Grenfell and Hunt Oxyrhynchus Papyri ii. pp. 207 ff.
[2122] Dig. 50, 15, 4 “Forma censuali cavetur, ut agri sic in censum referantur. Nomen fundi cujusque: et in qua civitate et in quo pago sit: et quos duos vicinos proximos habeat. Et arvum ... vinea ... olivae ... pratum ... pascua ... silvae caeduae.”
[2123] Plin. H.N. xix. 40; xxi. 77; Tac. Ann. iv. 72.
[2124] Josephus Bell. Jud. ii. 16, 4; cf. Grenfell and Hunt l.c.
[2125] Josephus Bell. Jud. vii. 6, 6. The Jews seem, however, to have paid other personal taxes as well. See App. Syr. 50; Marquardt Staatsverw. ii. p. 202.
[2126] Boadicea is made to say that, besides the land-tax, τῶν σωμάτων αὐτῶν δασμὸν ἐτήσιον φέρομεν (Dio Cass. lxii. 3).