Lex Hieronica
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The ''Lex Hieronica'' was a unique system of regulations concerning the agricultural taxation of
Sicily (man) it, Siciliana (woman) , population_note = , population_blank1_title = , population_blank1 = , demographics_type1 = Ethnicity , demographics1_footnotes = , demographi ...
by 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 Ki ...
. The taxation system was named after King
Hiero II Hiero II ( el, Ἱέρων Β΄; c. 308 BC – 215 BC) was the Greek tyrant of Syracuse from 275 to 215 BC, and the illegitimate son of a Syracusan noble, Hierocles, who claimed descent from Gelon. He was a former general of Pyrrhus of Epirus a ...
of Syracuse. The basic provision requires that farmers pay ten percent of their produce in tax to Rome. It is likely that the ''Lex Hieronica'' was an appropriation of both Hiero II's taxation system of his Kingdom and the Carthaginian taxation system of western Sicily. The date of establishment of the law is uncertain. It was likely implemented sometime in between the first two Punic wars.


The sources


Literary

The main source for the provisions of the ''Lex Hieronica'' comes from
Cicero Marcus Tullius Cicero ( ; ; 3 January 106 BC – 7 December 43 BC) was a Roman statesman, lawyer, scholar, philosopher, and academic skeptic, who tried to uphold optimate principles during the political crises that led to the esta ...
's ''
In Verrem "In Verrem" ("Against Verres") is a series of speeches made by Cicero in 70 BC, during the corruption and extortion trial of Gaius Verres, the former governor of Sicily. The speeches, which were concurrent with Cicero's election to the aedileshi ...
''. Other primary sources, such as
Appian Appian of Alexandria (; grc-gre, Ἀππιανὸς Ἀλεξανδρεύς ''Appianòs Alexandreús''; la, Appianus Alexandrinus; ) was a Greek historian with Roman citizenship who flourished during the reigns of Emperors of Rome Trajan, Ha ...
, Polybius and
Livy Titus Livius (; 59 BC – AD 17), known in English as Livy ( ), was a 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 traditional founding in ...
, claim that there was an agricultural tithe in Sicily. These authors contribute to the debate concerning when the ''Lex Hieronica'' was established. However, ''In Verrem'' is the only primary source which gives a detailed account of the provisions or refers to the ''Lex Hieronica'' directly.Serrati, John, and Christopher Smith
"Garrisons and Grain: Sicily between the Punic Wars"
In ''Sicily from Aeneas to Augustus: New Approaches in Archaeology and History'', 115-33. Edinburgh University Press, 2000. p. 124
In some instances Cicero refers to a provision pertaining to tax collection to the edict of
Verres Gaius Verres (c. 120–43 BC) was a Roman magistrate, notorious for his misgovernment of Sicily. His extortion of local farmers and plundering of temples led to his prosecution by Cicero, whose accusations were so devastating that his defence adv ...
. These include a
praetor's edict The Praetor's Edict ''(Edictum praetoris)'' in ancient Roman law was an annual declaration of principles made by the new ''praetor urbanus'' – the elected magistrate charged with administering justice within the city of Rome.Such Edicts were also ...
setting forth the laws of the praetor's area of jurisdiction, the praetorship of Sicily being rotated annually. Each praetor introduced his own edict. However, it was customary for a praetor's edict to conform to previous edicts. Unfortunately, it is difficult to determine whether or not a provision pertaining to tax collection from the edict of Verres is a continuation of the ''Lex Hieronica'' or a new regulation.Pritchard, R.T. (1970). 343 This is due to the fact that one of Cicero's charges against Verres was that he interfered with the taxation practises. For this reason, further evidence must be sought if a provision from the edict of Verres is to be treated as a provision of the ''Lex Hieronica''.


Archaeological

Archaeological excavations in the Sicilian town of
Morgantina Morgantina (Μοργάντιον / Μοργαντίνη in ancient greek) is an archaeological site in east central Sicily, southern Italy. It is sixty kilometres from the coast of the Ionian Sea, in the province of Enna. The closest modern ...
, a town within the Kingdom of Syracuse, have uncovered three buildings connected to the ''Lex Hieronica:'' two large granaries and a public office. The buildings date to the time of the rule of Hiero II. All three of the buildings have been found in the agora of Morgantina. For this reason, the buildings were most likely all public buildings.Bell Malcolm. An archaeologist's perspective on the ''lex Hieronica''. In: La Sicile de Cicéron : lecture des ''Verrines''. Actes du colloque de Paris (19-20 mai 2006) Organisé par l'UMR 8585, Centre Gustave Glotz. Besançon : Institut des Sciences et Techniques de l'Antiquité, 2007. pg. 187 The two excavated granaries have been named the Eastern and Western Granaries. The Eastern Granary belongs to the architectural style which was prevalent in the rule of Hiero II. The Eastern Granary is estimated to have been 92.85 metres long and 7.60 metres wide.Deussen Paul.W. "The Granaries of Morgantina and the ''Lex Hieronica''". In: ''Le Ravitaillement en blé de Rome et des centres urbains des débuts de la République jusqu'au Haut-Empire''. Actes du colloque international de Naples, 14-16 Février 1991. Rome : École Française de Rome, 1994. pg. 232 This space was subdivided into six rooms, with administrative offices located at the northern end and vast storage facilities consisting of the southern halls which measure ca. 20 and ca. 40 metres in length. The format of this building was deemed to be effective and successful to be continued on in use under Roman occupation. This is apparent as its style was used as a model for the building of other Roman granaries, such as that built by Scipio Aemilius in
Numantia Numantia ( es, Numancia) is an ancient Celtiberian settlement, whose remains are located on a hill known as Cerro de la Muela in the current municipality of Garray ( Soria), Spain. Numantia is famous for its role in the Celtiberian Wars. In ...
in 134 BCE. In comparison, the Western Granary lacked the same monumental scope that was evident in the Eastern Granary. The Western Granaries size is more difficult to determine as its southern end was completely destroyed in the 17th century by the construction of a farmhouse. However, excavations have landed on the conclusion it was likely 32.90 metres wide and 7.50 metres wide. This granary had a single door and a ramp leading up to it on its short, northern end.


Provisions

The ''Lex Hieronica'' was an agricultural tax on all Sicilian farmers, except those in the territory of the cities of Centuripa, Halesa,
Segesta Segesta ( grc-gre, Ἔγεστα, ''Egesta'', or , ''Ségesta'', or , ''Aígesta''; scn, Siggésta) was one of the major cities of the Elymians, one of the three indigenous peoples of Sicily. The other major cities of the Elymians were Eryx a ...
, Halicya, and Panormus,
Tauromenium Taormina ( , , also , ; scn, Taurmina) is a ''comune'' (municipality) in the Metropolitan City of Messina, on the east coast of the island of Sicily, Italy. Taormina has been a tourist destination since the 19th century. Its beaches on ...
and
Messana Messina (, also , ) is a harbour city and the capital of the Italian Metropolitan City of Messina. It is the third largest city on the island of Sicily, and the 13th largest city in Italy, with a population of more than 219,000 inhabitants in t ...
.Cic. Verr. 2.3.13
/ref> The latter two cities were exempted from the tax due to their status as ''
civitas foederata A ''civitas foederata'', meaning "allied state/community", was the most elevated type of autonomous cities and local communities under Roman rule. Each Roman province comprised a number of communities of different status. Alongside Roman colonies o ...
''.Serrati, John, and Christopher Smith
"Garrisons and Grain: Sicily between the Punic Wars"
In ''Sicily from Aeneas to Augustus: New Approaches in Archaeology and History'', Edinburgh University Press, 2000. p. 120
The other cities were exempted from the tithe due to their status as free states immune from tax but not with ''foederata''. The ''Lex Hieronica'' required that each farmer pay ten percent of their produce as tax in the form of a tithe. An extra tithe could be imposed when necessary. This tithe applied to farmers who produced corn and barley. In addition, it is likely that the tithe also applied to wine, oil, and other minor agricultural products. The tithe could either be paid in kind or in cash. The number of farmers had to be annually logged in official records. Modern reconstruction suggests that these records took the form of a three columned table which logged the name of the farmer, the amount of crops sown, and the amount contributed to the tithe respectively. These public records were likely stored in a public building of the sort discovered at Morgantina. The Roman senate sold the rights to collect the Sicilian tithe to contractors. The tithe collectors were known as ''decumani.'' Usually, only Sicilians could purchase the rights to become ''decumani''. However, occasionally there were Italian ''decumani'' in Sicily.Serrati, John, and Christopher Smith
"Garrisons and Grain: Sicily between the Punic Wars"
In ''Sicily from Aeneas to Augustus: New Approaches in Archaeology and History'', Edinburgh University Press, 2000. p. 123
The rights to collect were sold annually at an auction.Cic. Verr. 2.3.14
/ref> Prior to 75 BCE the auctions were held in Syracuse. In 75 BCE the consuls
Lucius Octavius Lucius Octavius (c. 11674 BC) was a Roman politician who was elected consul in 75 BC. Biography A member of the plebeian gens Octavia, and the son of Gnaeus Octavius (consul 87 BC), Lucius Octavius was elected praetor by 78 BC at the latest. He ...
and Gaius Aurelius Cotta moved the site of the auctions to Rome, except those contracts concerning grain. The collection rights were specific to a crop and a region of Sicily. The rights to collect the tithe of a crop were paid for in kind. For example, the right to collect grain was paid for with grain. However, Cicero also claims that the contracts could be bought with a monetary equivalent. Finally, Cicero suggests that the collector received an additional 6 percent of the produce which he was responsible for collecting. The price of the collection rights was determined based on records of previous harvest and the ''professiones'' of the farmers.Lintott, A. W. 1993. ''Imperium Romanum: politics and administration''. London: Routledge. p. 75 A ''professio'' was a declaration concerning the amount of seed which had been sown. The collector and the farmer were required to come to an informal personal agreement, a ''pactio'', concerning the total produce and hence the amount of produce which the farmer had to pay.R. T. Pritchard
"Cicero and the 'Lex Hieronica'
''Historia: Zeitschrift für Alte Geschichte'' 19, no. 3 (1970): p. 358
The edict of Verres required that this must take place on the threshing floor.Cic. Verr. 2.3.36
/ref> It is likely that this edict did not differ from the requirements of the ''Lex Hieronica'' as Cicero charges Verres with only abusing this practise. The determination of the total produce would be too difficult in the field itself due to thickness of the crop.R. T. Pritchard
"Cicero and the 'Lex Hieronica'
''Historia: Zeitschrift für Alte Geschichte'' 19, no. 3 (1970): p. 359
However, the true amount of produce could easily be hidden if assessment took place in the granary. Once collected, the grain tithe would have been stored in public grannies, like those uncovered at Morgantina. The edict of Verres also required the tithe to be delivered to the waterside by a specific date, the first of August. The ''Lex Hieronica'' probably contained a similar requirement as harvests would have been gathered in early July. Furthermore, Cicero seems to suggest that Verres was not wrong to demand delivery by the first of August, rather his abuse of the farmers would have made such delivery impossible. It is unclear whether the collector or the farmer was responsible for delivering the tax to the waterside. On the one hand, Cicero never claims that the farmers were manipulated on the basis of such a responsibility.Lintott, A. W. 1993. ''Imperium Romanum: politics and administration''. London: Routledge. p.76 Furthermore, Cicero mentions no case of a farmer actually making a delivery. On the other hand, the language with which Cicero describes Septicus, a mistreated farmer in Sicily, suggests that the farmer was responsible. Once at the waterside the tithe would then be distributed to the army, to the garrison in Sicily or to Rome for private sale. Transport contractors were responsible for shipping. Whether or not transport contractors were the tax collectors is unclear. Strict penalties applied to both the collectors and the farmers for violation. The ''Lex Hieronica'' established special courts in order to mediate disputes between the collectors and the farmers. The disputes that the court mediated likely concerned the failure of the two parties to come to an agreement on the threshing floor concerning the amount of tax owed.R. T. Pritchard
"Cicero and the 'Lex Hieronica'"
''Historia: Zeitschrift für Alte Geschichte'' 19, no. 3 (1970): p. 362
In the edict of Verres, the collector could be sued for eight times the amount wrongly exacted, whereas the farmer could be sued for no more than four times the amount wrongly withheld. Cicero mentions that the edict of Verres had a provision referring to a public official known as the ''magistratus siculus''. It is likely that the ''magistratus siculus'' was also a provision of the ''Lex Hieronica''. This is due to the fact that Cicero charges Verres for using the magistrate as a tool for intimidating the farmer, not with implementing the magistracy itself. Cicero is ambiguous about the role of the ''magistratus siculus''. Cicero states each of the tax paying cities had a magistratus siculus who served as an arbiter between farmers and the collectors when they had to agree on the amount of grain due. Cicero also mentions magistrates, without the adjective siculus, who were responsible for: annually recording the names of the farmers who had sown seeds, the amount in seeds sown by each and, how much tithe each farmer had paid after the harvest.Cic.Verr.2.3.120
/ref> Modern scholars have argued that these magistrates are the ''magistratus siculus''.Bell Malcolm. An archaeologist's perspective on the ''lex Hieronica''. In: La Sicile de Cicéron : lecture des ''Verrines''. Actes du colloque de Paris (19-20 mai 2006) Organisé par l'UMR 8585, Centre Gustave Glotz. Besançon : Institut des Sciences et Techniques de l'Antiquité, 2007. Furthermore, modern scholars have argued that that ''magistratus siculus'' occupied a public office like the one uncovered at Morgantina. This is due to the fact that the ''magistratus siculus'' was responsible for the public documents which were likely to have been stored in the public office.


Precedents

When Rome annexed Sicily in 241 BCE, it became Rome's first overseas territory. As such, Rome had no precedents concerning overseas territorial management. The institutions which Rome developed in order to manage Sicily, as consistent with Roman practise elsewhere, grew out of the local governance structures which pre-dated Roman presence. The ''Lex Hieronica'' was no exception. Precedents for the ''Lex Hieronica'', as pictured in Cicero's ''In Verrem'', can be found in both Carthaginian Sicily and in the kingdom of Sicily, ruled by Hiero II. The Carthaginians had taxed their subjects in Sicily for centuries with an agricultural tithe. Polybius reports that Rome was both physically and economically exhausted at the end of the first Punic war. For this reason, it seems reasonable that Romans would have sought to recuperate through the existing tax structures. Comparatively, after conquering the port city of Lilybaeum, the Romans left in place the existing Carthaginian tariffs. For this reason, it is plausible that the Romans left other taxes in place after their initial conquest. King Hiero the II of Syracuse had a lucrative tax system in place over his subjects. Like in Carthaginian Sicily, Hiero II charged his subjects with an agricultural tithe. The tithe was likely stored in public granaries like those discovered at Morgantina. Roman appropriation of Hiero's taxation system is evident in archaeological remains at Morgantina which show that the public office continued to be utilised during Roman rule. Furthermore, Cicero tells us that the Romans had never changed local taxation systems of Sicily until Verres' corrupt praetorship. This is likely to be an exaggeration. However, it seems likely that if the Romans had removed any tax burdens then Cicero would have used this instance of Roman magnanimity to further demonstrate Verres' corruption.Serrati, J. (2016). Early Provincial Economies in the West: The lex Hieronica and the Financing of Roman Conquest. In H. Beck, M. Jehne and J. Serrati (Eds.) Money and Power in the Roman Republic. Brussels: Latomus. p. 106. Given the presence of a tithe in Punic Sicily and the kingdom of Syracuse, it seems likely that the Sicilians had always paid a tithe. The primary change which the Romans made to the Sicilian taxation systems was that the tithe now was now paid to Rome, rather than Carthage or to Hiero.


Hiero II and Ptolemaic taxation

It has been argued that Hiero II's taxation system was influenced by Ptolemy II Philadelphus' revenue laws as these systems bear many structural similarities. Like Hiero's taxation system, the Ptolemaic revenue laws also required an agricultural tithe and annually renewed tax collectors. Both systems placed emphasis on record keeping, with Cicero's ''In Verrem'' demonstrating documented taxation. It is further evident this occurred in Egypt as well, with signed copies of agreements being held by all parties to an exchange. Both systems employed a recognised area where taxation agreements were discussed and formed between the farmer and collector. In Egypt this took place around the wine press, a practice that is embodied in Syracuse, as discussions took place on the threshing room floor. Further, both systems employ a degree of civic regulation and had mechanisms of referring disputes to civic actors such as the city magistrates in Syracuse, and in Egypt the issues being referred to the chief financial officers or "nome". Whilst many similarities are evident, it has conversely been argued that the basic principles and underlying spirit of the two systems remained completely different. This is supported by notable differences within the systems. For example, the Ptolemaic system used royal officials to collect the tax, whereas the ''Lex Hieronica'' allowed that any Sicilian could collect the tax, provided they could afford the rights.


Date of establishment

At some point, the Romans decided to codify the local taxation systems under the ''Lex Hieronica'' and implement them across Sicily. However, it is impossible to exactly date the establishment of the ''Lex Hieronica''. No primary source explicitly names the ''Lex Hieronica'' other than Cicero. Cicero does not explicitly date when the ''Lex Hieronica'' was codified or implemented. Rather, any date concerning the establishment of the ''Lex Hieronica'' must be derived from indirect evidence. Some scholars suggest that the ''Lex Hieronica'' was only implemented after 210 BCE. In 210 BCE
Valerius Laevinus The gens Valeria was a patrician family at ancient Rome, prominent from the very beginning of the Republic to the latest period of the Empire. Publius Valerius Poplicola was one of the consuls in 509 BC, the year that saw the overthrow of the ...
led an army against Syracuse due its defection to Carthage during the second Punic war and conquered the city. Then, in order to recuperate from war losses, the Romans would have immediately adopted the already existing taxation system which had been in place since Hiero II and extended the tax across Sicily. This interpretation makes sense of the fact that Laevinus then encouraged the Sicilian who had been displaced from their farms during the war, to start farming again. There are several sources which suggest that the Romans taxed their Sicilian subjects prior to 210 BCE. Polybius suggests that in 251 BC the Romans were cooperating with their Sicilian allies in the extraction of an agricultural tithe in Panormos. This was not a regular tithe implemented across the whole of Sicily per the ''Lex Hieronica''. However, this shows that the Romans were at least familiar with local practices of taxation prior as early as 251 BCE. Furthermore, Rome conquered Panormos in 254 BCE. Hence, it is possible that Rome was at least familiar with local practises as early as 254 BCE. Appian claims that after the first Punic war, the Sicilians under Roman rule were subjected to an agricultural tithe. In the same passage, Appian states that Rome also sent a praetor to Sicily in 241 BCE. However, other sources contradict this claiming that the first Sicilian praetor arrived in 227 BCE. This does not necessarily invalidate Appian's claims about the implementation of the tithe. Further evidence for 241 BCE from Cicero. Cicero reports that the Sicilian city
Segesta Segesta ( grc-gre, Ἔγεστα, ''Egesta'', or , ''Ségesta'', or , ''Aígesta''; scn, Siggésta) was one of the major cities of the Elymians, one of the three indigenous peoples of Sicily. The other major cities of the Elymians were Eryx a ...
was declared to be free from tax because of their claimed kinship to
Aeneas In Greco-Roman mythology, Aeneas (, ; from ) was a Trojan hero, the son of the Trojan prince Anchises and the Greek goddess Aphrodite (equivalent to the Roman Venus). His father was a first cousin of King Priam of Troy (both being grandsons ...
. In 241 BCE the Segetians began minting coins depicting Aeneas. If these two events coincide, then, there must have been a tax to be exempted from in 241 BCE. Similarly, in 213 BCE, the Sicilian city Tauromenium was made a ''civitas foederata''. Hence, it was declared to be free from paying an agricultural tithe. Therefore, there must have been an agricultural tax to be exempted from in Sicily prior to 213 BCE. Finally, Livy claims that all the Sicilians had paid tax to Rome in kind prior to 218 BC, the outbreak of the second Punic war. These sources suggest that Rome imposed an agricultural tithe on some of its Sicilian subjects prior to the second Punic war. However, it remains impossible to determine when the Romans appropriated Hiero's taxation system or when it was applied to all of Sicily.


The ''Lex Hieronica'' and the Roman military

The ''Lex Hieronica'' main purpose was to address Rome's changing military logistics. The First Punic War presented Rome with the dilemma on how it could sustain its manpower long term in foreign wars far from the Italian mainland. With an increasing need for supplies away from Rome, legislation like the ''Lex Hieronica'', which presented a reliable tithe of one tenth of Sicilian grain supply, solved this issue during Rome's time of imperial expansion. The tithe from Sicily was used to feed Roman garrisons on the island and to feed Roman armies overseas. Livy recounts an example of this, when he writes about Sicily sending the Roman army in Macedonia food and clothing in 198 BCE. Additionally to military supply, there is some modern speculation about whether the city of Rome itself received a portion of the Sicilian tithe. There is a strong possibility that some of the grain was sent to the capital, given ancient accounts of the desperate need for grain in Rome.Serrati, John 'The Financing of Conquest: Roman Interaction with Hellenistic Tax Laws'. In ''Money and Power in the Roman Republic'', ''Collection Latomus'', 355, 97-113 2016. p. 98 Further evidence for this comes from ancient and modern sources correlating years of large grain supply being sent to Rome in the same year with years that Sicily had an unusually large harvests. Despite this, Sicily's tithe definitely served a primarily military purpose, but these observations stimulate discussion for future debates on other uses of the spoils of the ''Lex Hieronica''.


The ''Lex Hieronica'' and Roman politics

The ''Lex Hieronica'' was also a key political and cultural instrument in the development of the concept of a ''provincia'' and the framework of territorial administration. A ''provincia'' was an area of Roman responsibility and a place where Roman imperialism was recognised and obeyed.Serrati, John, and Christopher Smith
"Garrisons and Grain: Sicily between the Punic Wars"
In ''Sicily from Aeneas to Augustus: New Approaches in Archaeology and History'', Edinburgh University Press. p. 121
The need for extra protection and regulation in Sicily stemmed from its role as a bridge between Rome and Carthage. Although the Romans drove Carthage from Sicily and its surrounding islands after their victory in the first Punic War, the enduring proximity of Carthaginian forces across the sea created a unique volatility in Sicily that required special attention. The descriptions of the Sicilians in Cicero's ''In Verrem'' portray the unusually close alliance that formed out of Rome's new provincial administration. Cicero describes Sicily as "a valuable assistant both in war and peace" and praises his ancestors for "defending the Sicilians and retaining their allegiance." In describing the crimes of Verres, Cicero expands further, speaking of the victimised farmers of Sicily as a "virtuous and honest and honourable class of men."Cic. Ver. 2.3.27 He then addresses the ''Lex Hieronica'' regulations as "respectful" towards their important role as the "cultivators of soil." The intimacy of Roman-Sicilian relations portrayed by Cicero reflects ''Lex Hieronica's'' role in establishing a cohesive framework for integrating foreign lands into the Roman system as a ''provincia'', without destroying the integrity of their own cultures. Whilst Cicero is able to construct his oratory around a bond of closeness and respect within the Roman and Sicilian relationship, the political and cultural context behind this bond is necessary to grasp the purpose of the ''Lex Hieronica''. Beyond the portrayal of intimate relations between Sicily and Rome dictated by Cicero, it is principally clear that the Romans sought to implement an effective system that was going to serve its own primary and immediate needs. These immediate needs are described to us as being to feed its men and thus a continuation of the tithes in Sicily would resolve this need. It has been contended that the system was most likely born of out of the notion it made sense merely to continue agricultural tithes and continue a taxation system that had self-evidenced success and unprecedented levels of prosperity historically. Rome's decision to integrate the already existing systems such as Heiro's tax regime aided in the construction of their own image in the eyes of the Sicilian people, as through their conservation of the past they constantly reminded the Sicilians of the generosity of the conqueror. Thus the integration of Sicilian taxation systems, into the Roman taxation method can be seen in differing ways. Drawing on Cicero's ''In Verrem'', it is apparent that he characterises this creation of law under respect of heritage and culture. However historians have also countered that this must be considered against the backdrop of the benefits this held for Rome, in acting as a stabilising and self serving tool.


Comparison with other Roman taxation systems

The Sicilian provincial taxation system was in many ways unique and differs from taxation methods employed in other provinces. For instance, the
Tribune Tribune () was the title of various elected officials in ancient Rome. The two most important were the tribunes of the plebs and the military tribunes. For most of Roman history, a college of ten tribunes of the plebs acted as a check on th ...
Gaius Gracchus Gaius Sempronius Gracchus ( – 121 BC) was a reformist Roman politician in the 2nd century BC. He is most famous for his tribunate for the years 123 and 122 BC, in which he proposed a wide set of laws, including laws to establish ...
introduced a grain tithe to the province of
Asia Asia (, ) is one of the world's most notable geographical regions, which is either considered a continent in its own right or a subcontinent of Eurasia, which shares the continental landmass of Afro-Eurasia with Africa. Asia covers an are ...
in 123. However, unlike in Sicily, the tithe contracts were not leased out to local contractors by the Quaestor within the
province A province is almost always an administrative division within a country or state. The term derives from the ancient Roman '' provincia'', which was the major territorial and administrative unit of the Roman Empire's territorial possessions ou ...
. Instead, the Asian tithe contracts were leased out by the
censors Censorship is the suppression of speech, public communication, or other information. This may be done on the basis that such material is considered objectionable, harmful, sensitive, or "inconvenient". Censorship can be conducted by governments ...
in Rome to companies of Roman tax-collectors. Later,
Julius Caesar Gaius Julius Caesar (; ; 12 July 100 BC – 15 March 44 BC), was a Roman general and statesman. A member of the First Triumvirate, Caesar led the Roman armies in the Gallic Wars before defeating his political rival Pompey in a civil war, ...
abolished the leasing of tax-collection contracts in Rome, and instead placed responsibility for raising the tax in the hands of the provincial communities.Lintott, A. W. 1993. ''Imperium Romanum: politics and administration''. London: Routledge. p. 77 This change was motivated by the prevalence of extortion by the tax-collectors. Each city would raise the amount required by whatever means they determined, which would then contribute to a joint payment by the entire province. Grain tithes continued to be exacted from Asia until at least the reign of the
emperor An emperor (from la, imperator, via fro, empereor) is a monarch, and usually the sovereignty, sovereign ruler of an empire or another type of imperial realm. Empress, the female equivalent, may indicate an emperor's wife (empress consort), ...
Nero Nero Claudius Caesar Augustus Germanicus ( ; born Lucius Domitius Ahenobarbus; 15 December AD 37 – 9 June AD 68), was the fifth Roman emperor and final emperor of the Julio-Claudian dynasty, reigning from AD 54 unti ...
, however at some point later on it was replaced with a monetary tax based on both the quantity and quality of land, rather than the yield. Taxation in other Roman provinces often involved the exaction of a fixed sum called the ''stipendiarum'', in general it was up to the community to raise the sum by whatever means they determined, and then hand it over to the provincial governor. The ''stipendiarum'' could consist of grain, money, or sometimes both. The
provinces of Spain A province in Spain * es, provincias, ; sing. ''provincia'') * Basque (, sing. ''probintzia''. * Catalan (), sing. ''província''. * Galician (), sing. ''provincia''. is a territorial division defined as a collection of municipalitie ...
are known to have been taxed in this manner after the rates of taxation were fixed by the governor
Tiberius Gracchus Tiberius Sempronius Gracchus ( 163 – 133 BC) was a Roman politician best known for his agrarian reform law entailing the transfer of land from the Roman state and wealthy landowners to poorer citizens. He had also served in the Roma ...
in 180, and the 600,000 denarii exacted by M. Marcellus from the Celtiberians in 151-2 is thought to represent the regular payment made in that region.Lintott, A. W. 1993. ''Imperium Romanum: politics and administration''. London: Routledge. pp. 71-72 The main difference between the ''stipendiarum'' and the grain tithe of Sicily, was that seeing as the ''stipendiarum'' was a fixed sum which remained the same from year to year, the amount taxed was not determined by the crops' yield and other such factors.


See also

*
Roman law Roman law is the 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 Ju ...
* List of Roman laws


References

Roman law