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Centesima Rerum Venalium
''Centesima rerum venalium'' (literally hundredth of the value of everything sold) was a 1% tax on goods sold at auction. History Tax revenues went into a fund to pay military retirement benefits (''aerarium militare''), along with those from a new sales tax (''centesima rerum venalium''), a 1% tax on goods sold at auction. The inheritance tax is extensively documented in sources pertaining to Roman law, epigraphy, inscriptions, and papyri. It was one of three major indirect taxes levied on Roman citizens in the Roman province, provinces of the Roman Empire, Empire.Burton, "Government and the Provinces," p. 428. References

Taxation in ancient Rome {{tax-stub ...
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Aerarium Militare
The ''aerarium militare'' was the military treasury of Imperial Rome. It was instituted by Augustus, the first Roman emperor, as a "permanent revenue source" for pensions ''(praemia)'' for veterans of the Imperial Roman army. The treasury derived its funding from new taxes, an inheritance tax and a sales tax, and regularized the ad hoc provisions for veterans that under the Republic often had involved socially disruptive confiscation of property. The ''praefecti aerarii militaris'' (singular ''praefectus'') were the three prefects who oversaw the treasury. Benefits The Imperial biographer and historian Suetonius saw the ''aerarium militare'' as a response to the uncertainty of retired military men in need who might be inclined to support a coup or foment unrest. The professionalizing of the army during the Republic created the new problem of veterans, since earlier in Rome's history male citizens served short-term to confront specific threats or carry out seasonal campaigns, and ...
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Roman Law
Roman law is the law, legal system of ancient Rome, including the legal developments spanning over a thousand years of jurisprudence, from the Twelve Tables (c. 449 BC), to the ''Corpus Juris Civilis'' (AD 529) ordered by Eastern Roman emperor Justinian I. Roman law forms the basic framework for Civil law (legal system), civil law, the most widely used legal system today, and the terms are sometimes used synonymously. The historical importance of Roman law is reflected by the continued use of List of legal Latin terms, Latin legal terminology in many legal systems influenced by it, including common law. After the dissolution of the Western Roman Empire, the Roman law remained in effect in the Eastern Roman Empire. From the 7th century onward, the legal language in the East was Greek. ''Roman law'' also denoted the legal system applied in most of Western Europe until the end of the 18th century. In Germany, Roman law practice remained in place longer under the Holy Roman Empire ( ...
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Epigraphy
Epigraphy () is the study of inscriptions, or epigraphs, as writing; it is the science of identifying graphemes, clarifying their meanings, classifying their uses according to dates and cultural contexts, and drawing conclusions about the writing and the writers. Specifically excluded from epigraphy are the historical significance of an epigraph as a document and the artistic value of a literature, literary composition. A person using the methods of epigraphy is called an ''epigrapher'' or ''epigraphist''. For example, the Behistun inscription is an official document of the Achaemenid Empire engraved on native rock at a location in Iran. Epigraphists are responsible for reconstructing, translating, and dating the trilingual inscription and finding any relevant circumstances. It is the work of historians, however, to determine and interpret the events recorded by the inscription as document. Often, epigraphy and history are competences practised by the same person. Epigraphy ...
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Papyri
Papyrus ( ) is a material similar to thick paper that was used in ancient times as a writing surface. It was made from the pith of the papyrus plant, ''Cyperus papyrus'', a wetland sedge. ''Papyrus'' (plural: ''papyri'') can also refer to a document written on sheets of such material, joined side by side and rolled up into a scroll, an early form of a book. Papyrus is first known to have been used in Egypt (at least as far back as the First Dynasty), as the papyrus plant was once abundant across the Nile Delta. It was also used throughout the Mediterranean region. Apart from a writing material, ancient Egyptians employed papyrus in the construction of other artifacts, such as reed boats, mats, rope, sandals, and baskets. History Papyrus was first manufactured in Egypt as far back as the fourth millennium BCE.H. Idris Bell and T.C. Skeat, 1935"Papyrus and its uses"(British Museum pamphlet). The earliest archaeological evidence of papyrus was excavated in 2012 and 2013 ...
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Epitaph
An epitaph (; ) is a short text honoring a deceased person. Strictly speaking, it refers to text that is inscribed on a tombstone or plaque, but it may also be used in a figurative sense. Some epitaphs are specified by the person themselves before their death, while others are chosen by those responsible for the burial. An epitaph may be written in prose or in poem verse. Most epitaphs are brief records of the family, and perhaps the career, of the deceased, often with a common expression of love or respect—for example, "beloved father of ..."—but others are more ambitious. From the Renaissance to the 19th century in Western culture, epitaphs for notable people became increasingly lengthy and pompous descriptions of their family origins, career, virtues and immediate family, often in Latin. Notably, the Laudatio Turiae, the longest known Ancient Roman epitaph, exceeds almost all of these at 180 lines; it celebrates the virtues of an honored wife, probably of a consul. So ...
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Equestrian Order
The ''equites'' (; literally "horse-" or "cavalrymen", though sometimes referred to as "knights" in English) constituted the second of the property-based classes of ancient Rome, ranking below the senatorial class. A member of the equestrian order was known as an ''eques'' (). Description During the Roman kingdom and the first century of the Roman Republic, legionary cavalry was recruited exclusively from the ranks of the patricians, who were expected to provide six ''centuriae'' of cavalry (300 horses for each consular legion). Around 400BC, 12 more ''centuriae'' of cavalry were established and these included non-patricians (plebeians). Around 300 BC the Samnite Wars obliged Rome to double the normal annual military levy from two to four legions, doubling the cavalry levy from 600 to 1,200 horses. Legionary cavalry started to recruit wealthier citizens from outside the 18 ''centuriae''. These new recruits came from the first class of commoners in the Centuriate Assembly org ...
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Procurator (Roman Empire)
Procurator (plural: ''Procuratores'') was a title of certain officials (not magistrates) in ancient Rome who were in charge of the financial affairs of a province, or imperial governor of a minor province. Fiscal officers A fiscal procurator (''procurator Augusti'') was the chief financial officer of a province during the Principate (30 BC – AD 284). A fiscal procurator worked alongside the ''legatus Augusti pro praetore'' (imperial governor) of his province but was not subordinate to him, reporting directly to the emperor. The governor headed the civil and judicial administration of the province and was the commander-in-chief of all military units deployed there. The procurator, with his own staff and agents, was in charge of the province's financial affairs, including the following primary responsibilities: *the collection of taxes, especially the land tax (''tributum soli''), poll tax (''tributum capitis''), and the ''portorium'', an imperial duty on the carriage of goods on ...
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Cursus Honorum
The ''cursus honorum'' (; , or more colloquially 'ladder of offices') was the sequential order of public offices held by aspiring politicians in the Roman Republic and the early Roman Empire. It was designed for men of senatorial rank. The ''cursus honorum'' comprised a mixture of military and political administration posts; the ultimate prize for winning election to each "rung" in the sequence was to become one of the two ''consuls'' in a given year. Each office had a minimum age for election; there were also minimum intervals between holding successive offices and laws forbade repeating an office. These rules were altered and flagrantly ignored in the course of the last century of the Republic. For example, Gaius Marius held consulships for five years in a row between 104 BC and 100 BC. He was consul seven times in all, also serving in 107 and 86. Officially presented as opportunities for public service, the offices often became mere opportunities for self-aggrandizement. ...
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Corpus Inscriptionum Latinarum
The ''Corpus Inscriptionum Latinarum'' (''CIL'') is a comprehensive collection of ancient Latin inscriptions. It forms an authoritative source for documenting the surviving epigraphy of classical antiquity. Public and personal inscriptions throw light on all aspects of Roman life and history. The ''Corpus'' continues to be updated in new editions and supplements. CIL also refers to the organization within the Berlin-Brandenburg Academy of Sciences and Humanities responsible for collecting data on and publishing the Latin inscriptions. It was founded in 1853 by Theodor Mommsen and is the first and major organization aiming at a comprehensive survey. Aim The ''CIL'' collects all Latin inscriptions from the whole territory of the Roman Empire, ordering them geographically and systematically. The earlier volumes collected and published authoritative versions of all inscriptions known at the time—most of these had been previously published in a wide range of publications. The descr ...
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Indirect Tax
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, consumption tax, tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., impact and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect. An indirect tax is collected by an intermediary (such as a retail store) from the person (such as the consumer) who pays the tax included in the price of a purchased good. The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natu ...
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Roman Province
The Roman provinces (Latin: ''provincia'', pl. ''provinciae'') were the administrative regions of Ancient Rome outside Roman Italy that were controlled by the Romans under the Roman Republic and later the Roman Empire. Each province was ruled by a Roman appointed as governor. For centuries it was the largest administrative unit of the foreign possessions of ancient Rome. With the administrative reform initiated by Diocletian, it became a third level administrative subdivision of the Roman Empire, or rather a subdivision of the imperial dioceses (in turn subdivisions of the imperial prefectures). Terminology The English word ''province'' comes from the Latin word ''provincia''. In early Republican times, the term was used as a common designation for any task or set of responsibilities assigned by the Roman Senate to an individual who held ''imperium'' (right of command), which was often a military command within a specified theatre of operations. In time, the term became t ...
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Roman Empire
The Roman Empire ( la, Imperium Romanum ; grc-gre, Βασιλεία τῶν Ῥωμαίων, Basileía tôn Rhōmaíōn) was the post-Republican period of ancient Rome. As a polity, it included large territorial holdings around the Mediterranean Sea in Europe, North Africa, and Western Asia, and was ruled by emperors. From the accession of Caesar Augustus as the first Roman emperor to the military anarchy of the 3rd century, it was a Principate with Italia as the metropole of its provinces and the city of Rome as its sole capital. The Empire was later ruled by multiple emperors who shared control over the Western Roman Empire and the Eastern Roman Empire. The city of Rome remained the nominal capital of both parts until AD 476 when the imperial insignia were sent to Constantinople following the capture of the Western capital of Ravenna by the Germanic barbarians. The adoption of Christianity as the state church of the Roman Empire in AD 380 and the fall of the Western ...
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