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Susceptor
(372 words)
[German version] (ὑποδέκτης/
hypodéktēs, ἀποδέκτης/
apodéktēs, πράκτωρ/
práktōr, ἐπιμελητής/
epimelētḗs; in Lat. also
procurator [1]) describes in particular a Roman tax-collector (for other uses see e.g.
susceptor causarum, Cod. Theod. 2,12,6: agent, representative).
Susceptor was a technical term in financial administration during Late Antiquity; the
susceptor was generally a member of the local leading elite, charged by
nominatio of the
ordo decurionum (
decurio [1]) by way of
munus (Liturgy) with receiving the taxes that are due from the l…
Source:
Brill’s New Pauly
Adaeratio
(372 words)
[German version] In late antiquity the option existed of commuting service obligations, and especially fiscal services, with monetary payments (
adaeratio, Greek ἀπαργυρισμός;
apargyrismós, ἐξαργυρισμός;
exargyrismós; complementary term:
coemptio as forced sale at predetermined prices). After precursors in the taxation system of the Republic and the Principate (
aestimatio), in the reform framework of Diocletian and Constantine the
adaeratio became a procedure granted as a privilege or commanded in fulfilment of tax obligations, which were essentially …
Source:
Brill’s New Pauly
Capitatio-iugatio
(494 words)
[German version] Modern term to describe the procedure, which in Diocletian's system of taxation served to calculate the tax burden on agriculturally productive land and the rural population, as well as on livestock. It allowed a comparatively uniform levying process to replace earlier, widely varied land and poll taxes. The term
capitatio-iugatio is derived from
capitatio or
iugatio, which in turn are based on the standard measuring units, i.e.
caput or
iugum. These units, however, do not correspond to a defined size of land or number of people, but denote fictiti…
Source:
Brill’s New Pauly
Collatio lustralis
(710 words)
[German version] The
collatio lustralis was probably originally known as the
collatio auri et argenti, χρυσὸς καὶ ἄργυρος in the laws as
collatio, oblatio, aurum et argentum, pensio or
functio auraria (the term
lustralis to describe the due date schedules appears for the first time in AD 379 in the Cod. Theod. 13,1,11). The
collatio lustralis was introduced in late antiquity to replace older forms of state or local taxes on trade and commerce and was collected primarily from the municipal professional classes. Zosimus (2,38) ascribes the introductio…
Source:
Brill’s New Pauly
Aurum coronarium
(347 words)
[German version] (στεφανικόν;
stephanikón, στεφανωτικόν;
stephanōtikón, στεφανικὸν χρυσίον;
stephanikòn chrysíon), a tax that originated in the Greek practice of honouring a person by crowning or handing over a golden garland; this tax was levied in the Hellenistic monarchies and -- passed down through them -- in Rome by the victorious Republican
imperatores and later by the
principes as a tax related to certain occasions, but was nevertheless demanded regularly, without ever completely losing its character of a voluntary gift. The ritual, well docum…
Source:
Brill’s New Pauly
Taxes
(6,422 words)
[German version] I. Mesopotamia Income needed to finance tasks of state and general social functions (administration, the military, irrigation, prestige buildings, the court, cults, etc.) did not come from an all-embracing system of taxation levied on individuals, transactions or property, but on a general duty of service and labour on the part of subjects. Under the
oikos economy (3rd millennium BC), the palace’s income came predominantly from the domestic operation of the institutional economies of temple and palace. In the tribute-based economy da…
Source:
Brill’s New Pauly