One of several terms (others are e.g. adscriptio, extraordinaria munera) for special taxes levied by imperial decree in the Roman and Byzantine Empires to offset extraordinary expenses, e.g. in times of crisis, either from all or only from rich landowners. As unanticipated burdens, they were universally detested.
J. Karayannopulos, Das Finanzwesen des frühbyzantinischen Staates, 1958, 138-141
N. Oikonomides, s.v. Secondary Taxes, ODB 3, 1863f.
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Tinnefeld, Franz (Munich),
Brill’s New Pauly
, Antiquity volumes edited by: Hubert Cancik and , Helmuth Schneider, English Edition by: Christine F. Salazar, Classical Tradition volumes edited by: Manfred Landfester, English Edition by: Francis G. Gentry.
Consulted online on 09 August 2020 <http://dx.doi.org/10.1163/1574-9347_bnp_e1126050>
First published online: 2006
First print edition: 9789004122598, 20110510