15. The Roman system of finance was at first very simple, the public
revenue being derived from a land-tax on Quiritary property,[4] and
the tithes of the public lands; but after the conquest of Macedon, the
revenues from other sources were so abundant, that tribute was no
longer demanded from Roman citizens. These sources were:--
1. The tribute of the allies, which was a property tax, differing in
different places according to the terms of their league.
2. The tribute of the provinces, which was both a property and
poll-tax.
3. Revenue of the national domains leased out by the censors.
4. Revenue from the mines, especially from the Spanish silver-mines.
5. Duties on imports and exports. And,
6. A duty on enfranchised slaves.
The receipts were all paid into the national treasury, and the senate
had the uncontrolled direction of the general expenditure, as well as
the regulation of the amount of imposts. The officers employed to
manage the affairs of the revenue, were the quaestors, chosen annually,
and under them the scribes, who held their situations for life.
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