The ''Vicesima libertatis'', also known as the ''Vicesima Manumissionum'' was an ancient Republican Roman tax on freed

slaves Slavery and enslavement are both the state and the condition of being a slave—someone forbidden to quit one's service for an enslaver, and who is treated by the enslaver as property. Slavery typically involves slaves being made to perf ...

. It is unclear how the tax was collected. One possibility is that, if the master freed the slave the government would tax the master for 5% of the slaves value, while if the slave freed themselves they would be taxed. Another possibility is that the tax was for registering a slave as free, not for freeing them in the first place. Evidence dating back to the Republic suggests that the collection of the tax was likely

farmed Agriculture or farming is the practice of cultivating plants and livestock. Agriculture was the key development in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that enabled people t ...

out to the ''

publicani 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 c ...

''. By the time of the empire, collection of the tax likely was controlled by the emperor themselves. According to

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 ...

, it was established in 357 BCE by the

Consul Consul (abbrev. ''cos.''; Latin plural ''consules'') was the title of one of the two chief magistrates of the Roman Republic, and subsequently also an important title under the Roman Empire. The title was used in other European city-states throug ...

Gnaeus Manlius The gens Manlia () was one of the oldest and noblest Patrician (ancient Rome), patrician houses at Ancient Rome, Rome, from the earliest days of the Roman Republic, Republic until imperial times. The first of the gens to obtain the Roman consul, ...

. It is possible that this tax was instituted to compensate for the deprivation of the Roman treasury, known as the

aerarium Saturni Aerarium, from ''aes'' (“bronze, money”) + -''ārium'' (“place for”), was the name given in Ancient Rome to the public treasury, and in a secondary sense to the public finances. ''Aerarium populi Romani'' The main ''aerarium'', that ...

. Livy stated that the wealth garnered from the tax, which totaled around four thousand pounds of gold, was retained to exclusively be used in the event of an emergency. The

senate A senate is a deliberative assembly, often the upper house or chamber of a bicameral legislature. The name comes from the ancient Roman Senate (Latin: ''Senatus''), so-called as an assembly of the senior (Latin: ''senex'' meaning "the el ...

gave permission for the

consuls A consul is an official representative of the government of one state in the territory of another, normally acting to assist and protect the citizens of the consul's own country, as well as to facilitate trade and friendship between the people ...

of 209 BCE to utilize the funds to aid the war effort against

Hannibal Hannibal (; xpu, 𐤇𐤍𐤁𐤏𐤋, ''Ḥannibaʿl''; 247 – between 183 and 181 BC) was a Carthaginian general and statesman who commanded the forces of Carthage in their battle against the Roman Republic during the Second Puni ...

Cassius Dio Lucius Cassius Dio (), also known as Dio Cassius ( ), was a Roman historian and senator of maternal Greek origin. He published 80 volumes of the history on ancient Rome, beginning with the arrival of Aeneas in Italy. The volumes documented the ...

wrote that Caracalla increased the rate of the tax to 10%, and then Emperor

Macrinus Marcus Opellius Macrinus (; – June 218) was Roman emperor from April 217 to June 218, reigning jointly with his young son Diadumenianus. As a member of the equestrian class, he became the first emperor who did not hail from the senatorial ...

quickly restored it to its original level. There is no later references to the ''Vicesima libertatis'' in ancient Roman literature. This indicates that the tax survived until the time of

Constantine Constantine most often refers to: * Constantine the Great, Roman emperor from 306 to 337, also known as Constantine I *Constantine, Algeria, a city in Algeria Constantine may also refer to: People * Constantine (name), a masculine given name ...

and

Diocletian Diocletian (; la, Gaius Aurelius Valerius Diocletianus, grc, Διοκλητιανός, Diokletianós; c. 242/245 – 311/312), nicknamed ''Iovius'', was Roman emperor from 284 until his abdication in 305. He was born Gaius Valerius Diocles ...

, and was removed due to the reforms of these emperors. There is no archaeological evidence for this tax in all provinces except for

Italy Italy ( it, Italia ), officially the Italian Republic, ) or the Republic of Italy, is a country in Southern Europe. It is located in the middle of the Mediterranean Sea, and its territory largely coincides with the homonymous geographical re ...

before the

Severan dynasty The Severan dynasty was a Ancient Rome, Roman imperial dynasty that ruled the Roman Empire between 193 and 235, during the Roman imperial period (chronology), Roman imperial period. The dynasty was founded by the emperor Septimius Severus (), w ...

References

Slavery in ancient Rome Taxation in ancient Rome {{Tax-stub