In
antiquity, publicans (
Greek
Greek may refer to:
Greece
Anything of, from, or related to Greece, a country in Southern Europe:
*Greeks, an ethnic group.
*Greek language, a branch of the Indo-European language family.
**Proto-Greek language, the assumed last common ancestor ...
τελώνης ''telōnēs'' (singular);
Latin
Latin (, or , ) is a classical language belonging to the Italic branch of the Indo-European languages. Latin was originally a dialect spoken in the lower Tiber area (then known as Latium) around present-day Rome, but through the power of the ...
''publicanus'' (singular); ''publicani'' (plural)) were public contractors, in whose official capacity they often supplied the
Roman legion
The Roman legion ( la, legiō, ) was the largest military unit of the Roman army, composed of 5,200 infantry and 300 equites (cavalry) in the period of the Roman Republic (509 BC–27 BC) and of 5,600 infantry and 200 auxilia in the period of ...
s and military, managed the collection of port duties, and oversaw public building projects. In addition, they served as
tax collector
A tax collector (also called a taxman) is a person who collects unpaid taxes from other people or corporations. The term could also be applied to those who audit tax returns. Tax collectors are often portrayed as being evil, and in the modern wo ...
s for the
Roman Republic
The Roman Republic ( la, Res publica Romana ) was a form of government of Rome and the era of the classical Roman civilization when it was run through public representation of the Roman people. Beginning with the overthrow of the Roman Kin ...
(and later the
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 Mediterr ...
),
farming the taxes of the Roman provinces, and bidding on contracts (from the Senate in Rome) for the collection of various types of taxes. Importantly, this role as tax collectors was not emphasized until late into the history of the Republic (c. 1st century BC). The publicans were usually of the class of
equites
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 o ...
.
During the republican era, civil service, which was the size of modern middle-sized city governments, dealt with organising public policy for nearly thirty million people. The solution for the day-to-day operation of public administration was the extensive use of private contracting in the implementation of public policies. The earliest accounts of contracting describe contracts for feeding sacred hens, which were honoured for warning the citizens of Rome of approaching enemies, on the hill of Capitolium in Rome in 390 BC.
Private organisations, ''societas publicanorum'', and their managers, the publicani, took care of most public duties, such as constructing public buildings, supplying equipment for the army, operating mines and, most importantly, collecting taxes. The societies participated in tenders for public duties. Those who offered the lowest price won construction deals, and those who guaranteed the highest amount of collected taxes for the Senate succeeded in tax collection tenders. The management structure of the societies represented a core-periphery structure with a relatively small permanent management structure and a large short-term operative work-force, which could be adjusted according to successes and losses in consecutive competitive tenders.
The ''societas publicanorum'' were probably the first type of limited liability shareholder-owned companies. A legal structure for limiting liability in purely private business activity did not exist at the time. To limit personal liability, which could lead to slavery and the confiscation of all personal property, early entrepreneurs invented the practice of common slave ownership, in which a jointly owned slave served as chief executive officer of the enterprise. As slaves were ‘things’ responsible for only their own cost, they liberated the owners of their personal liabilities.
History
At the height of the
Republic
A republic () is a "state in which power rests with the people or their representatives; specifically a state without a monarchy" and also a "government, or system of government, of such a state." Previously, especially in the 17th and 18th c ...
's era of provincial expansion (roughly 146 BC until the end of the Republic in 27 BC) the Roman
tax farming
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contract ...
system was very profitable for the publicani. The right to collect taxes for a particular region would be auctioned every few years for a value that (in theory) approximated the tax available for collection in that region. The payment to Rome was treated as a loan and the publicani would receive interest on their payment at the end of the collection period. In addition, any excess (over their bid) tax collected would be pure profit for the publicani. The principal risk to the publicani was that the tax collected would be less than the sum bid.
In the Roman Republic, the distinction between politics and business was clear-cut. Senators could not take part in the management of the ''societas publicanorum'' or other business activities, but they could be shareholders of the companies. Likewise, private contractors could not enter seats in the Senate. Consequently, the publicani, as the most influential group in the order of the knights, became part of the power-balancing mechanism of ancient Rome.
Tax farming deals in newly acquired eastern provinces in Asia Minor proved to be a highly lucrative source of income for the companies, which placed publicani in competitive positions with the appointed local governors of the provinces. Also, the exclusion of the publicani from the Senate opened up positions for them in the special courts, allowing them to weigh the limits and practices of government power.
The actions of the publicani were fiercely criticised. They were accused of insurance fraud in delivering goods during the Punic wars, of excessive greed when collecting taxes in the provinces, of exceptionally cruel conduct towards slave labour working in the mines, and of fraudulent practices in trying to get rid of unprofitable public contracts. However, surviving literary sources are mainly based on accounts of senators, who were in a competitive position with the publicani. Still, the overall operation of the private contractors seems to have supplied satisfactory results for the management of the Republic.
The degradation of the role of private contracting coincided with the beginning of the rule of the emperors, during which the oligarchic power of the Senate had to give way for the autocratic rule of the Caesars, and a more centralised public civil service system replaced private contractors in implementing the most important parts of public policy. However, the order of the knights, to which the publicani belonged, formed the backbone of the population from which civil servants were recruited. Throughout history, the publicani, or, more precisely, their local henchmen, were probably best known from their minor local tax collecting duties in Roman provinces during the imperial era
[Silver, M., 2007. Fiscalism in the emergence and extinction of societates publicanorum. Pomoerium, 6, pp. 47–71.]
By
New Testament
The New Testament grc, Ἡ Καινὴ Διαθήκη, transl. ; la, Novum Testamentum. (NT) is the second division of the Christian biblical canon. It discusses the teachings and person of Jesus, as well as events in first-century Christ ...
times, the provincial people came to see the publicans chiefly as tax collectors. It is in this sense that the term is used in
Jesus'
Jesus, likely from he, יֵשׁוּעַ, translit=Yēšūaʿ, label=Hebrew/Aramaic ( AD 30 or 33), also referred to as Jesus Christ or Jesus of Nazareth (among other names and titles), was a first-century Jewish preacher and religious ...
parable
A parable is a succinct, didactic story, in prose or verse, that illustrates one or more instructive lessons or principles. It differs from a fable in that fables employ animals, plants, inanimate objects, or forces of nature as characters, w ...
of the
Pharisee and the Publican
The parable of the Pharisee and the Publican (or the ''Pharisee and the Tax Collector'') is a parable of Jesus that appears in the Gospel of Luke. In Luke 18:9–14, a self-righteous Pharisee, obsessed by his own virtue, is contrasted with a ta ...
. However, their role as public contractors, especially as regards building projects, was still significant.
With the rise of a much larger Imperial bureaucracy, this task of the publicans, as well as their overall importance, declined precipitously. Evidence for the existence of publicans extends as far back as the 3rd century BC, although it is generally assumed that they existed at still earlier times in Roman history. Knowledge of a tentative ''
terminus post quem
''Terminus post quem'' ("limit after which", sometimes abbreviated to TPQ) and ''terminus ante quem'' ("limit before which", abbreviated to TAQ) specify the known limits of dating for events or items..
A ''terminus post quem'' is the earliest da ...
'' is taken from the histories of the 1st century AD Imperial historian
Livy
Titus Livius (; 59 BC – AD 17), known in English as Livy ( ), was a Ancient Rome, Roman historian. He wrote a monumental history of Rome and the Roman people, titled , covering the period from the earliest legends of Rome before the traditiona ...
.
See also
*
Matthew the Evangelist
Matthew the Apostle,, shortened to ''Matti'' (whence ar, مَتَّى, Mattā), meaning "Gift of YHWH"; arc, , Mattai; grc-koi, Μαθθαῖος, ''Maththaîos'' or , ''Matthaîos''; cop, ⲙⲁⲧⲑⲉⲟⲥ, Mattheos; la, Matthaeus a ...
*
Mütesellim
''Mütesellim'' or ''mutesellim'' was an Ottoman gubernatorial title used to describe mainly the head of a ''nahiye'', but also other positions within the Ottoman hierarchy, depending on the context. Mostly this title was used for civil governor ...
*
Zacchaeus
Zacchaeus (sometimes spelled Zaccheus; grc, Ζακχαῖος, '; he, זכי, "pure, innocent") was a chief tax-collector at Jericho in the Bible. He is known primarily for his faith in climbing a sycamore tree to see Jesus, and also his gen ...
References
Sources
*
External links
{{Wiktionary
Publicaniarticle from UNRV.
Publicani the bookrecent work of fiction
Ancient Roman occupations
Christian terminology
Taxation in ancient Rome