[German version] 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. Taxes Tinnefeld, Franz (Munich) Bibliography J. Karayannopulos, Das Finanzwesen des frühbyzantinischen Staates, 1958, 138-141 N. Oikonomides, s.v. Secondary Taxes, ODB 3, 1863f.