The ''Tributum soli'' was a

direct Direct may refer to: Mathematics * Directed set, in order theory * Direct limit of (pre), sheaves * Direct sum of modules, a construction in abstract algebra which combines several vector spaces Computing * Direct access (disambiguation), a ...

ancient Roman tax on agricultural land and possibly the equipment used to cultivate the land. The size of tax was determined based on the size and quality of the land, and the land was assessed using a census. Greek cities during the Roman Empire would appoint magistrates, usually called '' dekaprotoi''. During the Roman Empire the ''Tributum soli'' was split into two taxes, the ''stipendium'' and the ''Tributum soli''. The difference between the two was that the stipendium was used in

senatorial provinces A senatorial province ( la, provincia populi Romani, province of the Roman people) was a Roman province during the Principate where the Roman Senate had the right to appoint the governor (proconsul). These provinces were away from the outer bo ...

, while the ''Tributum'' was used in

imperial provinces An imperial province was a Roman province during the Principate where the Roman Emperor had the sole right to appoint the governor (''legatus Augusti pro praetore''). These provinces were often the strategically located border provinces. The pro ...

. In some areas it was a fixed sum paid in currency. It was paid in kind and collected by the publicani in other provinces.

References

Roman law Taxation in ancient Rome {{AncientRome-law-stub