Sources of the Roman revenue (vectigalia) were: 1. Tribute a. from the Roman citizens; that is to say, a property-tax imposed by the senate according to the urgency of the case (which, however, was remitted, for a long time, after the war with Perseus, 168, being no longer necessary). b. Tribute of the allies (socii) in Italy: which seems also to have been a property-tax; differing in different places. c. Tribute of the provinces: in some a heavy poll-tax, in others taxes on property; in all, however, they were paid in natural productions, mostly ordinary, though sometimes extraordinary, as well for the salary of the governor as for the supply of the capital. 2. The revenue from the national domains (ager publicus), both in Italy (especially Campania) and in the provinces; the tythes (decumæ) of which were paid by means of leases for four years, granted by the censors. 3. The revenue from the customs (portoria), collected in the seaports and frontier towns. 4. The revenue arising from the mines (metalla), particularly the Spanish silver mines; the proprietors of which were obliged to pay a duty to the state. 5. The duty upon enfranchised slaves (aurum vicesimarium). All receipts flowed into the national treasury, the ærarium; all outgoings were exclusively ordered by the senate; and the people were consulted as little with regard to them as they were respecting the imposts. The officers employed were the quæstores, under whom were the scribæ, divided into decurias, who, though certainly subordinate, had nevertheless great influence. Their services, as they were not yearly changed, must have been indispensable to the quæstores for the time being; and the whole management of affairs, at least in detail, must have fallen into their hands.
Upon the finances of Rome, the best work at present is:—
P. Burmanni, Vectigalia Populi Romani. Leyden, 1734, 4to.
Two excellent treatises have since appeared in German upon this subject:—
† D. H. Hegewisch, Essay upon Roman Finances. Antona, 1804, and
† R. Bosse, Sketch of the System of Finance in the Roman State. Brunswick, 1803, 2 parts. Both include the periods of the republic and the monarchy.
THIRD PERIOD.
From the beginning of the civil broils under the Gracchi, to the fall of the republic. B. C. 134—30. Year of Rome, 620—724.