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Was a direct tax paid by individuals to the Roman state. Until 167 bc citizens of Rome were liable to pay a tributum which was in principle an extraordinary (in contrast to the regular vectigalia) levy on their property and might be repaid. The total size of the levy was decided by the senate and varied from year to year. In some years no tributum was levied. After its suspension in 167 this form of tributum was only again levied in the exigencies of the civil wars after Caesar's murder. Under the emperors Rome and Roman Italy were exempt from direct taxation. After 167 tributum came to denote the direct taxes raised in the provinces, either in the form of a land‐tax (tributum solī) or poll‐tax (tributum capitis).

Subjects: Classical Studies.

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