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Meant primarily revenue derived from public land, mines, saltworks, etc., and in general, rents derived from state property. Such sources provided the basic revenues of the early republic, and remained the most important form of income for the municipia and civitates of the empire. The term was extended to cover indirect taxes of which only the portoria and a tax of 5 per cent on the value of manumitted slaves, existed in the republic. In the Principate the number of vectigalia was increased, and they provided a considerable part of the state revenues. The inhabitants of Italy, who were exempt from tributum, paid only vectigalia. The most important of the vectigalia were the portoria.

Augustus, in order to raise revenues for the provision of discharge‐donations to veterans, founded the aerarium militare into which was paid the yield of two new taxes. A tax of 1 per cent on sales by auction was halved by Tiberius and abolished, in Italy, by Gaius 1. The vīcēsima hērēditātum was a tax of 5 per cent, paid only by citizens, on significant sums bequeathed to persons other than near relatives. The spread of citizenship increased its yield. Augustus also established a 4 per cent tax on sale of slaves, to provide the pay of the vigiles. The collection of vectigalia in the republic and early Principate was let out to companies of publicani. See also finance, roman.

Subjects: Classical Studies.

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