The ''Tributum capitis'' was a

poll tax A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Head taxes were important sources of revenue for many governments fr ...

in ancient Rome.

History

The

ancient Romans In modern historiography, ancient Rome refers to Roman people, Roman civilisation from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom ...

imposed a ''tributum capitis'' (poll tax) as one of the principal direct taxes on the peoples of the Roman provinces.''Digest'' 50, tit.15 In the Republican period, poll taxes were principally collected by private

tax farmers 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 ...

(''

publican In antiquity, publicans (Greek τελώνης ''telōnēs'' (singular); Latin ''publicanus'' (singular); ''publicani'' (plural)) were public contractors, in whose official capacity they often supplied the Roman legions and military, managed the ...

i''), but from the time of Emperor

Augustus Caesar Augustus (born Gaius Octavius; 23 September 63 BC – 19 August AD 14), also known as Octavian, was the first Roman emperor; he reigned from 27 BC until his death in AD 14. He is known for being the founder of the Roman Pri ...

, the collections were gradually transferred to magistrates and the senates of provincial cities. The Roman

census A census is the procedure of systematically acquiring, recording and calculating information about the members of a given population. This term is used mostly in connection with national population and housing censuses; other common censuses incl ...

was conducted periodically in the provinces to draw up and update the poll tax register. The Roman poll tax fell principally on Roman subjects in the provinces, but not on Roman citizens. Towns in the provinces who possessed the ''

Jus Italicum ''Ius Italicum'' (Latin, Italian or Italic law) was a law in the early Roman Empire that allowed the emperors to grant cities outside Italy the legal fiction that they were on Italian soil. This meant that the city would be governed under Roman la ...

'' (enjoying the "privileges of Italy") were exempted from the poll tax. The 212 edict of Emperor

Caracalla Marcus Aurelius Antoninus (born Lucius Septimius Bassianus, 4 April 188 – 8 April 217), better known by his nickname "Caracalla" () was Roman emperor from 198 to 217. He was a member of the Severan dynasty, the elder son of Emperor S ...

which formally conferred Roman citizenship on all residents of Roman provinces, did not however exempt them from the poll tax. The Roman poll tax was deeply resented -

Tertullian Tertullian (; la, Quintus Septimius Florens Tertullianus; 155 AD – 220 AD) was a prolific early Christian author from Carthage in the Roman province of Africa. He was the first Christian author to produce an extensive corpus of L ...

bewailed the poll tax as a "badge of slavery" - and it provoked numerous revolts in the provinces. Perhaps most famous is the Zealot revolt in

Judaea Judea or Judaea ( or ; from he, יהודה, Standard ''Yəhūda'', Tiberian ''Yehūḏā''; el, Ἰουδαία, ; la, Iūdaea) is an ancient, historic, Biblical Hebrew, contemporaneous Latin, and the modern-day name of the mountainous south ...

of 66 AD. After the

destruction of the temple The siege of Jerusalem of 70 CE was the decisive event of the First Jewish–Roman War (66–73 CE), in which the Roman army led by future emperor Titus besieged Jerusalem, the center of Jewish rebel resistance in the Roman province of Jud ...

in 70 AD, the Emperor imposed an extra poll tax on Jews throughout the empire, the ''

fiscus judaicus The or (Latin for "Jewish tax") was a tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome. The tax measure improved Rome ...

'', of two

denarii The denarius (, dēnāriī ) was the standard Roman silver coin from its introduction in the Second Punic War to the reign of Gordian III (AD 238–244), when it was gradually replaced by the antoninianus. It continued to be minted in very sm ...

each. The Italian revolt of the 720s, organized and led by

Pope Gregory II Pope Gregory II ( la, Gregorius II; 669 – 11 February 731) was the bishop of Rome from 19 May 715 to his death.

, was originally provoked by the attempt of the Constantinople Emperor

Leo III the Isaurian Leo III the Isaurian ( gr, Λέων ὁ Ἴσαυρος, Leōn ho Isauros; la, Leo Isaurus; 685 – 18 June 741), also known as the Syrian, was Byzantine Emperor from 717 until his death in 741 and founder of the Isaurian dynasty. He put an en ...

to introduce a poll tax in the Italian provinces of the

Byzantine Empire The Byzantine Empire, also referred to as the Eastern Roman Empire or Byzantium, was the continuation of the Roman Empire primarily in its eastern provinces during Late Antiquity and the Middle Ages, when its capital city was Constantinopl ...

in 722, and set in motion the permanent separation of Italy from the Byzantine empire. When King

Aistulf Aistulf (also Ahistulf, Aistulfus, Haistulfus, Astolf etc.; it, Astolfo; died December 756) was the Duke of Friuli from 744, King of the Lombards from 749, and Duke of Spoleto from 751. His reign was characterized by ruthless and ambitious ef ...

of the

Lombards The Lombards () or Langobards ( la, Langobardi) were a Germanic people who ruled most of the Italian Peninsula from 568 to 774. The medieval Lombard historian Paul the Deacon wrote in the ''History of the Lombards'' (written between 787 and ...

availed himself of the Italian dissent and invaded the

Exarchate of Ravenna The Exarchate of Ravenna ( la, Exarchatus Ravennatis; el, Εξαρχάτο της Ραβέννας) or of Italy was a lordship of the Eastern Roman Empire (Byzantine Empire) in Italy, from 584 to 751, when the last exarch was put to death by the ...

in 751, one of his first acts was to institute a crushing poll tax of one gold

solidus Solidus (Latin for "solid") may refer to: * Solidus (coin), a Roman coin of nearly solid gold * Solidus (punctuation), or slash, a punctuation mark * Solidus (chemistry), the line on a phase diagram below which a substance is completely solid * S ...

per head on every Roman citizen. Seeking relief from this burden, Pope Stephen II appealed to

Pepin the Short the Short (french: Pépin le Bref; – 24 September 768), also called the Younger (german: Pippin der Jüngere), was King of the Franks from 751 until his death in 768. He was the first Carolingian to become king. The younger was the son of ...

of the

Franks The Franks ( la, Franci or ) were a group of Germanic peoples whose name was first mentioned in 3rd-century Roman sources, and associated with tribes between the Lower Rhine and the Ems River, on the edge of the Roman Empire.H. Schutz: Tools, ...

for assistance, that led to the establishment of the

Papal States The Papal States ( ; it, Stato Pontificio, ), officially the State of the Church ( it, Stato della Chiesa, ; la, Status Ecclesiasticus;), were a series of territories in the Italian Peninsula under the direct sovereign rule of the pope fro ...

in 756.

References

{{Reflist Taxation in ancient Rome