Rome

Rome's destiny as a conqueror and ruler of nations will determine some of the most characteristic and constant features of its public finances. Thus, the leasing of public lands contributed by the victories of the legions will represent an important source of resources.

Until then, the Roman Treasury was eminently patrimonial, since the income from its assets constituted its main source of income. An ideal rarely achieved throughout history, because public heritage, the heritage of all, does not have the importance that would be necessary to meet collective needs with its products. For this reason, it has always been necessary to resort to taxes.

No less substantial for the state coffers were the spoils taken from the vanquished and the tributes they had to pay to Rome.

During the Republican period, Roman citizens generally did not pay direct taxes. But in the event of wars, certain monetary contributions had to be made which were in the nature of forced loans, since they were repaid with the profits from the wars themselves.

In the republican government, the king had been replaced by two consuls, who exercised civil and military power. Along with them, the praetors administered justice and the quaestors organized the Treasury. Taxpayers were classified according to the size of their assets, livestock, industries, etc., but in most cases the charges were imposed in equal amounts per head ( capitation ).

Over time, Rome established many tributes. A territorial tax was levied on the cities, which was distributed in proportion to the value of the real estate. Certain provinces collected the tithes or tenths of the fruits of the land and sent the amount to the capital of the Empire.

On Roman roads portazgos – fees to enter cities – and pontazgos – fees to cross bridges – were charged. A tax was levied on inheritances between distant relatives. Taxes were levied on the sale price of slaves and on their freedom. Taxes on the clothes of elegant Roman women and on personal property.

The collection of taxes was leased and the collectors did lucrative business. During the Empire, provinces and cities were exploited with taxes, which they often could not pay. Octavian, Marcus Aurelius, and Hadrian had to repeatedly forgive these tax obligations.