156-666: Aerarium , from aes ("bronze, money") + - ārium ("place for"), was the name given in Ancient Rome to the public treasury , and in a secondary sense to the public finances. The main aerarium , that of the Roman people, was the aerarium Saturni located below the Temple of Saturn at the foot of the Capitoline hill . The Roman state stored here financial and non-financial state documents – including Roman laws and senatus consulta – along with
312-616: A classical republic and then to an increasingly autocratic military dictatorship during the Empire. Ancient Rome is often grouped into classical antiquity together with ancient Greece , and their similar cultures and societies are known as the Greco-Roman world . Ancient Roman civilisation has contributed to modern language, religion, society, technology, law, politics, government, warfare, art, literature, architecture, and engineering. Rome professionalised and expanded its military and created
468-509: A $ 500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population. Low amounts generally go unnoticed, while high amounts may generate tax revolts such as the 1381 Peasants' Revolt in England and the 1906 Bambatha Rebellion against colonial rule in South Africa. However, both of those cases were additional taxation, and not
624-662: A Gallic army under the leadership of tribal chieftain Brennus , defeated the Romans at the Battle of the Allia and marched to Rome. The Gauls looted and burned the city, then laid siege to the Capitoline Hill, where some Romans had barricaded themselves, for seven months. The Gauls then agreed to give the Romans peace in exchange for 1000 pounds of gold. According to later legend, the Roman supervising
780-406: A Republic. Augustus ( r. 27 BC – AD 14 ) gathered almost all the republican powers under his official title, princeps , and diminished the political influence of the senatorial class by boosting the equestrian class . The senators lost their right to rule certain provinces, like Egypt, since the governor of that province was directly nominated by the emperor. The creation of
936-503: A banquet for its notable citizens, after which his soldiers killed all the guests. From the security of the temple of Sarapis, he then directed an indiscriminate slaughter of Alexandria's people. In 212, he issued the Edict of Caracalla , giving full Roman citizenship to all free men living in the Empire, with the exception of the dediticii , people who had become subject to Rome through surrender in war, and freed slaves. Mary Beard points to
1092-477: A census for the jizya according to wealth classes, so that the rich paid more. Abd al-Malik ibn Marwan reformed taxes in Mesopotamia based on a calculation of the income and expenses of a typical man, determining that each adult could pay jizya of 4 dinars , a 400% increase over the previous tax; however, this burden seemingly did not increase conversions to Islam. The Cairo Geniza records demonstrate
1248-494: A financial humiliation on non-Muslims, others consider it a sign of due allegiance to the political authority of Islam: part of a social contract by which non-Muslims, especially the Jews of Medina , were granted equal social and political rights, and protection of their life, property, and religion. According to some scholars, the jizya paid by non-Muslims is parallel to the zakat charity obligation on Muslims. However, Umar ,
1404-479: A free path to reestablish his own power. In 83 BC he made his second march on Rome and began a time of terror: thousands of nobles, knights and senators were executed. Sulla held two dictatorships and one more consulship, which began the crisis and decline of Roman Republic. In the mid-1st century BC, Roman politics were restless. Political divisions in Rome split into one of two groups, populares (who hoped for
1560-650: A half century after these events, Carthage was left humiliated and the Republic's focus was now directed towards the Hellenistic kingdoms of Greece and revolts in Hispania . However, Carthage, having paid the war indemnity, felt that its commitments and submission to Rome had ceased, a vision not shared by the Roman Senate . The Third Punic War began when Rome declared war against Carthage in 149 BC. Carthage resisted well at
1716-511: A hundred days. These games included gladiatorial combats , horse races and a sensational mock naval battle on the flooded grounds of the Colosseum. Titus died of fever in 81 AD, and was succeeded by his brother Domitian . As emperor, Domitian showed the characteristics of a tyrant . He ruled for fifteen years, during which time he acquired a reputation for self-promotion as a living god. He constructed at least two temples in honour of Jupiter,
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#17328525091341872-610: A large proletariat often of impoverished farmers. The latter groups supported the Catilinarian conspiracy —a resounding failure since the consul Marcus Tullius Cicero quickly arrested and executed the main leaders. Gaius Julius Caesar reconciled the two most powerful men in Rome: Marcus Licinius Crassus , who had financed much of his earlier career, and Crassus' rival, Gnaeus Pompeius Magnus (anglicised as Pompey), to whom he married his daughter . He formed them into
2028-528: A long time to reach the north west coast, and in 60 AD he finally crossed the Menai Strait to the sacred island of Mona ( Anglesey ), the last stronghold of the druids . His soldiers attacked the island and massacred the druids: men, women and children, destroyed the shrine and the sacred groves and threw many of the sacred standing stones into the sea. While Paulinus and his troops were massacring druids in Mona,
2184-686: A military leader to defeat the Cimbri and the Teutones , who were threatening Rome. After Marius's retirement, Rome had a brief peace, during which the Italian socii ("allies" in Latin) requested Roman citizenship and voting rights. The reformist Marcus Livius Drusus supported their legal process but was assassinated, and the socii revolted against the Romans in the Social War . At one point both consuls were killed; Marius
2340-644: A new informal alliance including himself, the First Triumvirate ("three men"). Caesar's daughter died in childbirth in 54 BC, and in 53 BC, Crassus invaded Parthia and was killed in the Battle of Carrhae ; the Triumvirate disintegrated. Caesar conquered Gaul , obtained immense wealth, respect in Rome and the loyalty of battle-hardened legions. He became a threat to Pompey and was loathed by many optimates . Confident that Caesar could be stopped by legal means, Pompey's party tried to strip Caesar of his legions,
2496-519: A number of poll tax riots . The most serious was in a protest at Trafalgar Square , London, on 31 March 1990, of more than 200,000 protesters. Terry Fields , Labour MP for Liverpool Broadgreen , was jailed for 60 days for his refusal to pay the poll tax. This unrest was a factor in the fall of Thatcher. Her successor, John Major , replaced the Community Charge with the Council Tax , similar to
2652-510: A pair of tribunes who attempted to pass land reform legislation that would redistribute the major patrician landholdings among the plebeians. Both brothers were killed and the Senate passed reforms reversing the Gracchi brother's actions. This led to the growing divide of the plebeian groups ( populares ) and equestrian classes ( optimates ). Gaius Marius soon become a leader of the Republic, holding
2808-527: A period of turbulence. Archaeological evidence implies some degree of large-scale warfare. According to tradition and later writers such as Livy , the Roman Republic was established c. 509 BC , when the last of the seven kings of Rome, Tarquin the Proud , was deposed and a system based on annually elected magistrates and various representative assemblies was established. A constitution set
2964-466: A poll tax in 1718. Nikolay Bunge , Finance Minister from 1881 to 1886 under Emperor Alexander III , abolished it in 1886. Poll taxes in Imperial Russia were determined by revision list enumerations. Prior to the mid 20th century, a poll tax was implemented in some U.S. state and local jurisdictions and paying it was a requirement before one could exercise one's right to vote . After this right
3120-564: A prelude to Caesar's trial, impoverishment, and exile. To avoid this fate, Caesar crossed the Rubicon River and invaded Rome in 49 BC. The Battle of Pharsalus was a brilliant victory for Caesar and in this and other campaigns, he destroyed all of the optimates leaders: Metellus Scipio , Cato the Younger , and Pompey's son, Gnaeus Pompeius . Pompey was murdered in Egypt in 48 BC. Caesar
3276-546: A referendum that passed with 64% of the vote in 2018. The Twenty-fourth Amendment , ratified in 1964, prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or any other type of tax. Poll taxes for State and local elections were declared unconstitutional by the Supreme Court in Harper v. Virginia State Board of Elections . The ninth section of Article One of
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#17328525091343432-603: A revolt in Mauretania and the Bar Kokhba revolt in Judea. This was the last large-scale Jewish revolt against the Romans, and was suppressed with massive repercussions in Judea. Hundreds of thousands of Jews were killed. Hadrian renamed the province of Judea " Provincia Syria Palaestina ", after one of Judea's most hated enemies. He constructed fortifications and walls, like the celebrated Hadrian's Wall which separated Roman Britannia and
3588-452: A rich Arabian city. Severus killed his legate, who was gaining respect from the legions; and his soldiers fell victim to famine. After this disastrous campaign, he withdrew. Severus also intended to vanquish the whole of Britannia. To achieve this, he waged war against the Caledonians . After many casualties in the army due to the terrain and the barbarians' ambushes, Severus himself went to
3744-626: A sea voyage to found a new Troy after the Trojan War . They landed on the banks of the Tiber River and a woman travelling with them, Roma, torched their ships to prevent them leaving again. They named the settlement after her. The Roman poet Virgil recounted this legend in his classical epic poem the Aeneid , where the Trojan prince Aeneas is destined to found a new Troy. Literary and archaeological evidence
3900-671: A series of checks and balances , and a separation of powers . The most important magistrates were the two consuls , who together exercised executive authority such as imperium , or military command. The consuls had to work with the Senate , which was initially an advisory council of the ranking nobility, or patricians , but grew in size and power. Other magistrates of the Republic include tribunes , quaestors , aediles , praetors and censors . The magistracies were originally restricted to patricians , but were later opened to common people, or plebeians . Republican voting assemblies included
4056-445: A shekel after the shekel of the sanctuary: (a shekel is twenty gerahs :) an half shekel shall be the offering of the L ORD . Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the L ORD . The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the L ORD , to make an atonement for your souls. And thou shalt take
4212-668: A statue of Apollo and the temple of Divus Claudius ("the deified Claudius"), both initiated by Nero. Buildings destroyed by the Great Fire of Rome were rebuilt, and he revitalised the Capitol . Vespasian started the construction of the Flavian Amphitheater, commonly known as the Colosseum . The historians Josephus and Pliny the Elder wrote their works during Vespasian's reign. Vespasian
4368-577: A substitute for other taxes being lowered. As prescribed in Exodus , Jewish law imposed a poll tax of a half- shekel , payable by every man above the age of twenty. And the L ORD spake unto Moses, saying, When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the L ORD , when thou numberest them; that there be no plague among them, when thou numberest them. This they shall give, every one that passeth among them that are numbered, half
4524-539: A system of government called res publica , the inspiration for modern republics such as the United States and France . It achieved impressive technological and architectural feats, such as the empire-wide construction of aqueducts and roads , as well as more grandiose monuments and facilities. Archaeological evidence of settlement around Rome starts to emerge c. 1000 BC . Large-scale organisation appears only c. 800 BC , with
4680-493: A territory of some 780 square kilometres (300 square miles) with a population perhaps as high as 35,000. A palace, the Regia , was constructed c. 625 BC ; the Romans attributed the creation of their first popular organisations and the Senate to the regal period as well. Rome also started to extend its control over its Latin neighbours. While later Roman stories like the Aeneid asserted that all Latins descended from
4836-415: A total sum of 4 million livres per annum in 1695, and then obtained permanent exemption in 1709 with a lump sum payment of 24 million livres. The Pays d'états (Brittany, Burgundy, etc.) and many towns also escaped assessment by promising annual fixed payments. The nobles did not escape assessment, but they obtained the right to appoint their own capitation tax assessors, which allowed them to escape most of
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4992-495: Is a land or poll tax decreed by the Quran , paid annually by non-believers in Islam living under Islamic law (residents with dhimmi status). Jizya began during the reign of Muhammad (from 9 A.H.) in places like Yemen , Bahrain , and Jerash . As a poll tax, the tax usually only applied to free, abled-bodied adult men. The jizya amount could also be vary with the income of
5148-469: Is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll . Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in
5304-448: Is clear on there having been kings in Rome, attested in fragmentary 6th century BC texts. Long after the abolition of the Roman monarchy, a vestigial rex sacrorum was retained to exercise the monarch's former priestly functions. The Romans believed that their monarchy was elective, with seven legendary kings who were largely unrelated by blood. Evidence of Roman expansion is clear in the sixth century BC; by its end, Rome controlled
5460-501: Is usually taken by historians as the beginning of Roman Empire. Officially, the government was republican, but Augustus assumed absolute powers. His reform of the government brought about a two-century period colloquially referred to by Romans as the Pax Romana . The Julio-Claudian dynasty was established by Augustus . The emperors of this dynasty were Augustus, Tiberius , Caligula , Claudius and Nero . The Julio-Claudians started
5616-663: The Historia Augusta give many accounts of his notorious extravagance. Elagabalus adopted his cousin Severus Alexander , as Caesar, but subsequently grew jealous and attempted to assassinate him. However, the Praetorian guard preferred Alexander, murdered Elagabalus, dragged his mutilated corpse through the streets of Rome, and threw it into the Tiber. Severus Alexander then succeeded him. Alexander waged war against many foes, including
5772-510: The comitia centuriata (centuriate assembly), which voted on matters of war and peace and elected men to the most important offices, and the comitia tributa (tribal assembly), which elected less important offices. In the 4th century BC, Rome had come under attack by the Gauls , who now extended their power in the Italian peninsula beyond the Po Valley and through Etruria. On 16 July 390 BC,
5928-497: The hiberna tax. The ancient Romans imposed a tributum capitis (poll tax) as one of the principal direct taxes on the peoples of the Roman provinces ( Digest 50, tit.15). In the Republican period, poll taxes were principally collected by private tax farmers ( publicani ), but from the time of Emperor Augustus , the collections were gradually transferred to magistrates and the senates of provincial cities. The Roman census
6084-591: The Balkans , Crimea , and much of the Middle East, including Anatolia , Levant , and parts of Mesopotamia and Arabia . That empire was among the largest empires in the ancient world, covering around 5 million square kilometres (1.9 million square miles) in AD 117, with an estimated 50 to 90 million inhabitants, roughly 20% of the world's population at the time. The Roman state evolved from an elective monarchy to
6240-490: The Islamic State conquered some parts of Iraq and Syria . Its leader Abu Bakr al-Baghdadi declared that Christians would face the choice of conversion, jizya , or death. This ultimatum was read out in mosques. Many Christians fled Mosul , home to the ancient Christian communities of Iraq , leading Louis Raphaël I Sako to say: "For the first time in the history of Iraq, Mosul is now empty of Christians." ISIS issued
6396-766: The Ku Klux Klan , achieved the desired effect of disenfranchising African Americans . Generally, In the United States, the term "poll tax" is used to mean a tax that must be paid in order to vote, rather than a capitation tax simply. For example, a bill that passed the Florida House of Representatives in April 2019 has been compared to a poll tax because it requires former felons to pay all "financial obligations" related to their sentence, including court fines, fees, and judgments, before their voting rights will be restored as required by
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6552-451: The Palatinate counties of Cheshire and Durham . The Hilary Parliament, held between January and March 1377, levied a poll tax in 1377 to finance the war against France at the request of John of Gaunt who, since King Edward III was mortally sick, was the de facto head of government at the time. This tax covered almost 60% of the population, far more than lay subsidies had earlier. It
6708-649: The Praetorian Guard and his reforms in the military, creating a standing army with a fixed size of 28 legions, ensured his total control over the army. Compared with the Second Triumvirate's epoch, Augustus' reign as princeps was very peaceful, which led the people and the nobles of Rome to support Augustus, increasing his strength in political affairs. His generals were responsible for the field command, gaining such commanders as Marcus Vipsanius Agrippa , Nero Claudius Drusus and Germanicus much respect from
6864-677: The Roman naming conventions ) tried to align himself with the Caesarian faction. In 43 BC, along with Antony and Marcus Aemilius Lepidus , Caesar's best friend, he legally established the Second Triumvirate . Upon its formation, 130–300 senators were executed, and their property was confiscated, due to their supposed support for the Liberatores . In 42 BC, the Senate deified Caesar as Divus Iulius ; Octavian thus became Divi filius ,
7020-537: The Senatorial provinces increasingly became transferred from the aerarium to the fiscus through the early Principate . By the reign of Honorius and the Theodosian code , any vestigial distinctions had fallen away. The extent to which records were centralised in the aerarium may be exaggerated. The various reforms done at previous times may imply negligent management, falsification, or loss of records. Even in
7176-402: The aerarium to two praefecti aerarii , chosen annually by the Senate from ex- praetors . In AD 23, these were replaced by two praetors ( praetores aerarii or ad aerarium ), selected by lot during their term of office. Claudius in 44 restored the quaestors, but had them nominated by the emperor for three years. In 56, Nero substituted two ex-praetors selected under the same conditions. By
7332-779: The "five good emperors" Nerva , Trajan , Hadrian , Antoninus Pius and Marcus Aurelius . Trajan, Hadrian, Antoninus Pius and Marcus Aurelius were part of Italic families settled in Roman colonies outside of Italy: the families of Trajan and Hadrian had settled in Italica ( Hispania Baetica ), that of Antoninus Pius in Colonia Agusta Nemausensis ( Gallia Narbonensis ), and that of Marcus Aurelius in Colonia Claritas Iulia Ucubi (Hispania Baetica). The Nerva-Antonine dynasty came to an end with Commodus , son of Marcus Aurelius. Nerva abdicated and died in 98 AD, and
7488-563: The 17th century. People were taxed a percentage of the assessed value of their movable goods. That percentage varied from year to year and place to place, and which goods could be taxed differed between urban and rural locations. Churchmen were exempt, as were the poor, workers in the Royal Mint , inhabitants of the Cinque Ports , tin workers in Cornwall and Devon , and those who lived in
7644-463: The 18th and early 19th centuries. It levied direct taxes on the owners of houses, land, slaves and estates in the late 1790s but cancelled the taxes in 1802. An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income. Until a United States Supreme Court decision in 1895, all income taxes were deemed to be excises (i.e., indirect taxes). The Revenue Act of 1861 established
7800-426: The 1990/91 financial year. The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house. Many tax rates set by local councils proved to be much higher than earlier predictions since the councils realised that not they but the central government would be blamed for
7956-426: The 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to disenfranchise impoverished and minority voters (especially after Reconstruction ). Poll taxes are regressive , meaning the higher someone's income is, the lower the tax is as a proportion of income: for example, a $ 100 tax on an income of $ 10,000 is a 1% tax rate, while $ 100 tax on
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#17328525091348112-697: The 2nd century BC, the Romans became the dominant people of the Mediterranean Sea . The conquest of the Hellenistic kingdoms brought the Roman and Greek cultures in closer contact and the Roman elite, once rural, became cosmopolitan. At this time Rome was a consolidated empire—in the military view—and had no major enemies. Foreign dominance led to internal strife. Senators became rich at the provinces ' expense; soldiers, who were mostly small-scale farmers, were away from home longer and could not maintain their land; and
8268-690: The 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom (753–509 BC), the Roman Republic (509–27 BC), and the Roman Empire (27 BC–476 AD) until the fall of the western empire. Ancient Rome began as an Italic settlement, traditionally dated to 753 BC, beside the River Tiber in the Italian Peninsula . The settlement grew into
8424-450: The APTUs called for mass nonpayment, which rapidly gathered widespread support and spread as far as England and Wales even though non-payment meant that people could be prosecuted. In some areas, 30% of former ratepayers defaulted. While owner-occupiers were easy to tax, nonpayers who regularly changed accommodation were almost impossible to trace. The cost of collecting the tax rose steeply, and its returns fell. Unrest grew and resulted in
8580-430: The Capitoline and expanding to the Forum Boarium located between the Capitoline and Aventine Hills . The Romans themselves had a founding myth , attributing their city to Romulus and Remus , offspring of Mars and a princess of the mythical city of Alba Longa . The sons, sentenced to death, were rescued by a wolf and returned to restore the Alban king and found a city. After a dispute, Romulus killed Remus and became
8736-420: The Carthaginian intercession, Messana asked Rome to expel the Carthaginians. Rome entered this war because Syracuse and Messana were too close to the newly conquered Greek cities of Southern Italy and Carthage was now able to make an offensive through Roman territory; along with this, Rome could extend its domain over Sicily . Carthage was a maritime power, and the Roman lack of ships and naval experience made
8892-500: The Constitution places several limits on Congress' powers. Among them: "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Capitation here means a tax of a uniform, fixed amount per taxpayer. Direct tax means a tax levied directly by the United States federal government on taxpayers, as opposed to a tax on events or transactions. The United States government levied direct taxes from time to time during
9048-427: The Eastern part of the Roman territories. However, Marius's partisans managed his installation to the military command, defying Sulla and the Senate . To consolidate his own power, Sulla conducted a surprising and illegal action: he marched to Rome with his legions, killing all those who showed support to Marius's cause. In the following year, 87 BC, Marius, who had fled at Sulla's march, returned to Rome while Sulla
9204-413: The Empire in 165–180 AD. From Nerva to Marcus Aurelius, the empire achieved an unprecedented status. The powerful influence of laws and manners had gradually cemented the union of the provinces. All the citizens enjoyed and abused the advantages of wealth. The image of a free constitution was preserved with decent reverence. The Roman senate appeared to possess the sovereign authority, and devolved on
9360-463: The Flavian period was the siege and destruction of Jerusalem in 70 AD by Titus . The destruction of the city was the culmination of the Roman campaign in Judea following the Jewish uprising of 66 AD. The Second Temple was completely demolished, after which Titus' soldiers proclaimed him imperator in honour of the victory. Jerusalem was sacked and much of the population killed or dispersed. Josephus claims that 1,100,000 people were killed during
9516-399: The Islamic rule of Muhammad , the magi of Iran and landowners of Bahrain paid jizya of 1 dinar or its equivalent in clothing, while the landless paid 4 dirham and a striped woolen cloak. Elsewhere, the jizya was graded according three classes, e.g. 48 dirhams for the rich, 24 for the middle class, and 12 for the poor. Although the jizya tax is interpreted by many as
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#17328525091349672-444: The Italian Alps , causing panic among Rome's Italian allies. The best way found to defeat Hannibal's purpose of causing the Italians to abandon Rome was to delay the Carthaginians with a guerrilla war of attrition, a strategy propounded by Quintus Fabius Maximus Verrucosus . Hannibal's invasion lasted over 16 years, ravaging Italy, but ultimately Carthage was defeated in the decisive Battle of Zama in October 202 BC. More than
9828-411: The Mediterranean, Italy maintained a special status which made it domina provinciarum ("ruler of the provinces"), and – especially in relation to the first centuries of imperial stability – rectrix mundi ("governor of the world") and omnium terrarum parens ("parent of all lands"). The Flavians were the second dynasty to rule Rome. By 68 AD, the year of Nero's death, there
9984-412: The Republican period, Cicero lamented the extent to which the public records were managed and in later periods, the extent to which the public records were really used for reference is controversial: scholars, eg Mommsen, have argued that the sources of law in the later empire were not based on state records but rather those of private individuals, law schools, and provincial administrators. In addition to
10140-416: The Senate, they were severely restricted in political power. The Senate squabbled perpetually, repeatedly blocked important land reforms and refused to give the equestrian class a larger say in the government. Violent gangs of the urban unemployed, controlled by rival Senators, intimidated the electorate through violence. The situation came to a head in the late 2nd century BC under the Gracchi brothers,
10296-498: The United States Constitution in 1913 made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises (i.e. excises, duties, and imposts) – thus requiring no apportionment, a practice that would remain unchanged into the 21st century. Various cities, including Chicago and Denver , have levied head taxes with a set rate per employee targeted at large employers. After Cupertino postponed head tax proposals to 2020, Mountain View became
10452-510: The age of 16 and unmarried paid twelvepence and everyone else over 16 paid sixpence. To finance the Nine Years' War , a poll tax was imposed again by William III and Mary II in 1689 ( 1 Will. & Mar. c. 13), reassessed in 1690 adjusting rank for fortune ( 2 Will. & Mar. c. 2), and then again in 1691 back to rank irrespective of fortune ( 3 Will. & Mar. c. 6). The poll tax was imposed again in 1692 ( 5 & 6 Will. & Mar. c. 14), and one final time in 1698 ( 9 Will. 3 . c. 38),
10608-500: The aid of Pyrrhus of Epirus in 281 BC, but this effort failed as well. The Romans secured their conquests by founding Roman colonies in strategic areas, thereby establishing stable control over the region. In the 3rd century BC Rome faced a new and formidable opponent: Carthage , the other major power in the Western Mediterranean. The First Punic War began in 264 BC, when the city of Messana asked for Carthage's help in their conflicts with Hiero II of Syracuse . After
10764-427: The architect Apollodorus of Damascus . He remodelled the Pantheon and extended the Circus Maximus . When Parthia appointed a king for Armenia without consulting Rome, Trajan declared war on Parthia and deposed the king of Armenia. In 115 he took the Northern Mesopotamian cities of Nisibis and Batnae , organised a province of Mesopotamia (116), and issued coins that claimed Armenia and Mesopotamia were under
10920-415: The arts and sciences, and bestowed honours and financial rewards upon the teachers of rhetoric and philosophy . On becoming emperor, Antoninus made few initial changes, leaving intact as far as possible the arrangements instituted by his predecessor. Antoninus expanded Roman Britannia by invading what is now southern Scotland and building the Antonine Wall . He also continued Hadrian's policy of humanising
11076-476: The atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the L ORD , to make an atonement for your souls. The money was designated for the Tabernacle in the Exodus narrative and later for the upkeep of the Temple of Jerusalem . Priests, women, slaves and minors were exempted, but could offer it voluntarily. Payment by Samaritans or Gentiles
11232-539: The authority of the Roman people. In that same year, he captured Seleucia and the Parthian capital Ctesiphon (near modern Baghdad ). After defeating a Parthian revolt and a Jewish revolt , he withdrew due to health issues, and in 117, he died of edema . Trajan's successor Hadrian withdrew all the troops stationed in Parthia, Armenia and Mesopotamia (modern-day Iraq ), abandoning Trajan's conquests. Hadrian's army crushed
11388-422: The burden (in one calculation, they escaped 7 ⁄ 8 of it). Compounding the burden, the assessment on the capitation did not remain stable. The pays de taille personelle (basically, pays d'élection , the bulk of France and Aquitaine) secured the ability to assess the capitation tax proportionally to the taille – which effectively meant adjusting the burden heavily against the lower classes. According to
11544-504: The capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored. The old capitation tax was repealed with the French Revolution and replaced, on 13 January 1791, with a new poll tax as part of the contribution personnelle mobilière , which lasted well into
11700-411: The case of the equites, the term was subsequently extended to include all those who possessed the property qualification that would have entitled them to serve as tribuni aerarii. Prior to the decemvirate in 451 BC, there was a separate institution known as the publicum . On a number of occasions it is recorded that various patricians incurred the anger of the plebs by paying the spoils from war into
11856-537: The changes to the calendar promoted by Caesar , and the month of August is named after him. Augustus brought a peaceful and thriving era to Rome, known as Pax Augusta or Pax Romana . Augustus died in 14 AD, but the empire's glory continued after his era. The Julio-Claudians continued to rule Rome after Augustus' death and remained in power until the death of Nero in 68 AD. Influenced by his wife, Livia Drusilla , Augustus appointed her son from another marriage, Tiberius , as his heir. The Senate agreed with
12012-466: The character Aeneas , a common culture is attested to archaeologically. Attested to reciprocal rights of marriage and citizenship between Latin cities—the Jus Latii —along with shared religious festivals, further indicate a shared culture. By the end of the 6th century, most of this area had become dominated by the Romans. By the end of the sixth century, Rome and many of its Italian neighbours entered
12168-727: The city and polity of Rome, and came to control its neighbours through a combination of treaties and military strength. It eventually controlled the Italian Peninsula, assimilating the Greek culture of southern Italy ( Magna Grecia ) and the Etruscan culture, and then became the dominant power in the Mediterranean region and parts of Europe. At its height it controlled the North African coast, Egypt , Southern Europe, and most of Western Europe,
12324-469: The city of Rome during the civil war looted this special fund. Besides creating the fiscus , Augustus also established in AD ;6 a military treasury ( aerarium militare ) as a fund for veterans' retirement benefits. It was first endowed by 170 million sesterces of the emperor's own funds, supported by new taxes, a five per cent inheritance tax and a one per cent sales tax on auctions. Its administration
12480-465: The city's sole founder. The area of his initial settlement on the Palatine Hill was later known as Roma Quadrata ("Square Rome"). The story dates at least to the third century BC, and the later Roman antiquarian Marcus Terentius Varro placed the city's foundation to 753 BC. Another legend, recorded by Greek historian Dionysius of Halicarnassus , says that Prince Aeneas led a group of Trojans on
12636-550: The common treasury, supported by the general taxes and charged with the ordinary expenditure, there was a special reserve fund, also in the Temple of Saturn, the aerarium sanctum (or sanctius ). This fund probably originally consisted of the spoils of war . Afterwards it was maintained chiefly by a five per cent tax on the value of all manumitted slaves. This fund was not to be touched except in cases of extreme necessity. This continued until 49 BC when Julius Caesar , after seizing
12792-624: The completion of the Canadian Pacific Railway . The tax was abolished by the Chinese Immigration Act of 1923 , which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories. The 1923 act was repealed in 1947. In Ceylon, a poll tax was levied by the British colonial government of Ceylon in 1920. The tax charged 2 rupees per year per male adult. Those who did not pay had to work on
12948-785: The death of Tiberius, and, with belated support from the senators, proclaimed his uncle Claudius as the new emperor. Claudius was not as authoritarian as Tiberius and Caligula. Claudius conquered Lycia and Thrace ; his most important deed was the beginning of the conquest of Britannia . Claudius was poisoned by his wife, Agrippina the Younger in 54 AD. His heir was Nero , son of Agrippina and her former husband, since Claudius' son Britannicus had not reached manhood upon his father's death. Nero sent his general, Suetonius Paulinus , to invade modern-day Wales , where he encountered stiff resistance. The Celts there were independent, tough, resistant to tax collectors, and fought Paulinus as he battled his way across from east to west. It took him
13104-406: The destruction of republican values, but on the other hand, they boosted Rome's status as the central power in the Mediterranean region. While Caligula and Nero are usually remembered in popular culture as dysfunctional emperors, Augustus and Claudius are remembered as successful in politics and the military. This dynasty instituted imperial tradition in Rome and frustrated any attempt to reestablish
13260-530: The edict as a fundamental turning point, after which Rome was "effectively a new state masquerading under an old name". Macrinus conspired to have Caracalla assassinated by one of his soldiers during a pilgrimage to the Temple of the Moon in Carrhae, in 217 AD. Macrinus assumed power, but soon removed himself from Rome to the east and Antioch. His brief reign ended in 218, when the youngster Bassianus, high priest of
13416-462: The emperors all the executive powers of government. Gibbon declared the rule of these "Five Good Emperors" the golden era of the Empire. During this time, Rome reached its greatest territorial extent. Commodus , son of Marcus Aurelius, became emperor after his father's death. He is not counted as one of the Five Good Emperors, due to his direct kinship with the latter emperor; in addition, he
13572-519: The end of the Triumvirate, Antony was living in Ptolemaic Egypt , ruled by his lover, Cleopatra VII . Antony's affair with Cleopatra was seen as an act of treason, since she was queen of another country. Additionally, Antony adopted a lifestyle considered too extravagant and Hellenistic for a Roman statesman. Following Antony's Donations of Alexandria , which gave to Cleopatra the title of " Queen of Kings ", and to Antony's and Cleopatra's children
13728-437: The estimates of Jacques Necker in 1788, the capitation tax was so riddled in practice, that the privileged classes (nobles and clergy and towns) were largely exempt, while the lower classes were heavily crushed: the lowest peasant class, originally assessed to pay 3 livres, were now paying 24, the second lowest, assessed at 10 livres, were now paying 60 and the third-lowest assessed at 30 were paying 180. The total collection from
13884-492: The field. However, he became ill and died in 211 AD, at the age of 65. Upon the death of Severus, his sons Caracalla and Geta were made emperors. Caracalla had his brother, a youth, assassinated in his mother's arms, and may have murdered 20,000 of Geta's followers. Like his father, Caracalla was warlike. He continued Severus' policy and gained respect from the legions. Knowing that the citizens of Alexandria disliked him and were denigrating his character, Caracalla served
14040-632: The first income tax in the United States, to pay for the cost of the American Civil War . This income tax was abolished after the war, in 1872. Another income tax statute in 1894 was overturned in Pollock v. Farmers' Loan & Trust Co. in 1895, where the Supreme Court held that income taxes on income from property, such as rent income, interest income, and dividend income (however excepting income taxes on income from "occupations and labor" if only for
14196-600: The first graves in the Esquiline Hill 's necropolis, along with a clay and timber wall on the bottom of the Palatine Hill dating to the middle of the 8th century BC. Starting from c. 650 BC , the Romans started to drain the valley between the Capitoline and Palatine Hills, where today sits the Roman Forum . By the sixth century BC, the Romans were constructing the Temple of Jupiter Optimus Maximus on
14352-516: The first of his seven consulships (an unprecedented number) in 107 BC by arguing that his former patron Quintus Caecilius Metellus Numidicus was not able to defeat and capture the Numidian king Jugurtha . Marius then started his military reform: in his recruitment to fight Jugurtha, he levied the very poor (an innovation), and many landless men entered the army. Marius was elected for five consecutive consulships from 104 to 100 BC, as Rome needed
14508-564: The first persecutor of Christians and for the Great Fire of Rome , rumoured to have been started by the emperor himself. A conspiracy against Nero in 65 AD under Calpurnius Piso failed, but in 68 AD the armies under Julius Vindex in Gaul and Servius Sulpicius Galba in modern-day Spain revolted. Deserted by the Praetorian Guards and condemned to death by the senate, Nero killed himself. As Roman provinces were being established throughout
14664-465: The first strike but could not withstand the attack of Scipio Aemilianus , who entirely destroyed the city, enslaved all the citizens and gained control of that region, which became the province of Africa . All these wars resulted in Rome's first overseas conquests (Sicily, Hispania and Africa) and the rise of Rome as a significant imperial power. After defeating the Macedonian and Seleucid Empires in
14820-469: The frontier legions to save them. The legions of three frontier provinces— Britannia , Pannonia Superior , and Syria —resented being excluded from the " donative " and replied by declaring their individual generals to be emperor. Lucius Septimius Severus Geta, the Pannonian commander, bribed the opposing forces, pardoned the Praetorian Guards and installed himself as emperor. He and his successors governed with
14976-582: The government of Margaret Thatcher . It replaced the rates that were based on the notional rental value of a house. The abolition of rates was in the Conservative Party manifesto for the 1979 general election ; the replacement was proposed in the Green Paper of 1986, Paying for Local Government based on ideas developed by Dr. Madsen Pirie and Douglas Mason of the Adam Smith Institute . It
15132-469: The imperial dignity. Pertinax, a member of the senate who had been one of Marcus Aurelius's right-hand men, was the choice of Laetus, and he ruled vigorously and judiciously. Laetus soon became jealous and instigated Pertinax's murder by the Praetorian Guard, who then auctioned the empire to the highest bidder, Didius Julianus, for 25,000 sesterces per man. The people of Rome were appalled and appealed to
15288-433: The increased reliance on foreign slaves and the growth of latifundia reduced the availability of paid work. Income from war booty, mercantilism in the new provinces, and tax farming created new economic opportunities for the wealthy, forming a new class of merchants, called the equestrians . The lex Claudia forbade members of the Senate from engaging in commerce, so while the equestrians could theoretically join
15444-454: The individual. However, according to Shibli Nomani , the word jizya is an Arabicised version of the Persian kizyat , the war tax levied by the Persian empire, which served as a model for the conquering Arabs. The Sasanian Persian emperor Nawsherwan imposed a poll tax, termed jizya by Arab historians, varying between 12 and 2 dirhams, exempting officials, soldiers, and nobles. During
15600-533: The last poll tax in England until the 20th century. A poll tax ("polemoney") was simultaneously imposed in Scotland by the Edinburgh parliament in 1693, again in 1695, and two in 1698. As the greater weight of the 17th century poll taxes fell primarily upon the wealthy and powerful, it was not too unpopular. There were grumblings within the taxed ranks about lack of differentiation by income within ranks. Ultimately, it
15756-508: The late 19th century. It was fixed for every individual at "three days's labor" (assessed locally, but by statute, no less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the area). A dwelling tax ( impôt sur les portes et fenêtres , similar to the English window-tax) was imposed in 1798. New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce
15912-477: The latter, is uncertain. According to Theodor Mommsen , they were persons who possessed the equestrian census , but no public horse. They were removed from the list of judices by Julius Caesar , but replaced by Augustus. According to Madvig , the original tribuni aerarii were not officials at all, but private individuals of considerable means, quite distinct from the curatores tribuum, who undertook certain financial work connected with their own tribes. Then, as in
16068-756: The laws. He died in 161 AD. Marcus Aurelius , known as the Philosopher, was the last of the Five Good Emperors . He was a stoic philosopher and wrote the Meditations . He defeated barbarian tribes in the Marcomannic Wars as well as the Parthian Empire . His co-emperor, Lucius Verus , died in 169 AD, probably from the Antonine Plague , a pandemic that killed nearly five million people through
16224-682: The legions' support. The changes on coinage and military expenditures were the root of the financial crisis that marked the Crisis of the Third Century . Severus was enthroned after invading Rome and having Didius Julianus killed. Severus attempted to revive totalitarianism and, addressing the Roman people and Senate, praised the severity and cruelty of Marius and Sulla, which worried the senators. When Parthia invaded Roman territory, Severus successfully waged war against that country. Notwithstanding this military success, Severus failed in invading Hatra ,
16380-472: The lowest class, composed of day laborers and servants, who paid 1 livre each. The bulk of the common population was covered by four classes, paying 40, 30, 10 and 3 livres respectively. Unlike most other direct French taxes, nobles and clergy were not exempted from capitation taxes. It did, however, exempt the mendicant orders and the poor who contributed less than 40 sous. The French clergy managed to temporarily escape capitation assessment by promising to pay
16536-605: The mass conversion of Jews in Egypt to Islam, while more prominent Jews embraced Islam for the possibility of government positions. The treaty of 1535, known as the Franco-Ottoman alliance , revolutionized relations between the Christian and Islamic states, with the poll tax playing a significant role. Previously, a non-Muslim living in Muslim territory for more than a year became liable to
16692-533: The number of Chinese immigrants. The poll tax was effectively lifted in the 1930s following the invasion of China by Japan , and was finally repealed in 1944. Prime Minister Helen Clark offered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002. The Jewish poll tax was a poll tax imposed on the Jews in Polish–Lithuanian Commonwealth . It was later absorbed into
16848-534: The path to the victory a long and difficult one for the Roman Republic . Despite this, after more than 20 years of war, Rome defeated Carthage and a peace treaty was signed. Among the reasons for the Second Punic War was the subsequent war reparations Carthage acquiesced to at the end of the First Punic War. The war began with the audacious invasion of Hispania by Hannibal , who marched through Hispania to
17004-449: The poll tax collection becoming very strict and burdensome for the Jewish community in Egypt during the 12th century. Evidence suggests that the guardian of a minor was responsible to pay the full poll tax on his behalf until the age of ten. Even the very sick and poor widows were subject to the tax. Shelomo Dov Goitein concluded that the intolerable burden of the jizya might have caused
17160-465: The poll tax proper, the intrusive entry of tax inspectors into private homes to count hearths was a very sore point, and it was promptly repealed with the Glorious Revolution in 1689. It was replaced with a "window tax" in 1695 since inspectors could count windows from outside homes. The Community Charge, popularly dubbed the "poll tax", was a tax to fund local government , instituted in 1989 by
17316-594: The poll tax. The Roman poll tax was deeply resented— Tertullian bewailed the poll tax as a "badge of slavery"—and it provoked numerous revolts in the provinces. Perhaps most famous is the Zealot revolt in Judaea of 66 AD. After the destruction of the temple in 70 AD, the Emperor Vespasian imposed an extra poll tax on Jews throughout the empire, the fiscus judaicus , of two denarii each. The Russian Empire imposed
17472-678: The poll tax. Under the treaty, French Christians in the Ottoman Empire were exempted from all jizya . In 1855, the Ottoman Empire abolished the jizya tax as part of reforms to equalize the status of Muslims and non-Muslims. It was replaced by a military-exemption tax on non-Muslims, the bedel-i askeri . It was once believed that the Islamic poll tax derived from a previous Byzantine poll tax, but evidence for this tax has been re-dated to Islamic times. Jizya reemerged in 2014 after
17628-752: The populace and the legions. Augustus intended to extend the Roman Empire to the whole known world, and in his reign, Rome conquered Cantabria , Aquitania , Raetia , Dalmatia , Illyricum and Pannonia . Under Augustus' reign, Roman literature grew steadily in what is known as the Golden Age of Latin Literature . Poets like Virgil , Horace , Ovid and Rufus developed a rich literature, and were close friends of Augustus. Along with Maecenas , he sponsored patriotic poems, such as Virgil's epic Aeneid and historiographical works like those of Livy . Augustus continued
17784-442: The populace. Emperors were no longer men linked with nobility; they usually were born in lower-classes of distant parts of the Empire. These men rose to prominence through military ranks, and became emperors through civil wars. Tax per head A poll tax , also known as head tax or capitation , is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources. Poll
17940-464: The public treasury. Laws did not become valid until they were deposited there. It also held the standards of the Roman legions ; during the Roman Republic , the urban quaestors managed it under the supervision and control of the Senate. By the classical republican period, the Senate had exclusive authority to disburse funds from it. Caesar replaced quaestorian administration with the administration of two aediles . In 28 BC, Augustus transferred
18096-463: The publicum rather than the aerarium, for example Quintus Fabius Vibulanus in 485 BC following a victory over the Volsci and Aequi . From this it has been argued that the publicum was a fund administered by the patricians, but this has been disputed by others. Ancient Rome In modern historiography , ancient Rome is the Roman civilisation from the founding of the Italian city of Rome in
18252-423: The rating system that preceded the Community Charge. The main differences were that it was levied on capital value rather than notional rental value of a property, and that it had a 25% discount for single-occupancy dwellings. In 2015, Lord Waldegrave reflected in his memoirs that the Community Charge was all his own work and that it was a serious mistake. Although he felt the policy looked like it would work, it
18408-478: The reason of not having been challenged in the case, "We have considered the act only in respect of the tax on income derived from real estate, and from invested personal property") were to be treated as direct taxes. Because the statute in question had not apportioned income taxes on income from property by population, the statute was ruled unconstitutional. Finally, ratification of the Sixteenth Amendment to
18564-400: The regal titles to the newly conquered Eastern territories, war between Octavian and Antony broke out . Octavian annihilated Egyptian forces in the Battle of Actium in 31 BC. Antony and Cleopatra committed suicide . Now Egypt was conquered by the Roman Empire. In 27 BC and at the age of 36, Octavian was the sole Roman leader. In that year, he took the name Augustus . That event
18720-546: The revitalised Persia and also the Germanic peoples , who invaded Gaul. His losses generated dissatisfaction among his soldiers, and some of them murdered him during his Germanic campaign in 235 AD. A disastrous scenario emerged after the death of Alexander Severus : the Roman state was plagued by civil wars, external invasions , political chaos, pandemics and economic depression . The old Roman values had fallen, and Mithraism and Christianity had begun to spread through
18876-496: The roads for one day in lieu of the tax. The Young Lanka League protested the tax, led by A. Ekanayake Gunasinha , and it was repealed by the Legislative Council of Ceylon in 1925 following a motion submitted by C. H. Z. Fernando . The poll tax was essentially a lay subsidy, a tax on the movable property of most of the population, to help fund war. It had first been levied in 1275 and continued under different names until
19032-467: The same ultimatum in its capital of Raqqa , Syria, demanding 0.5 ounces (14 g) of pure gold from Christians in exchange for their safety. The Chinese head tax was a fixed fee charged to each Chinese person entering Canada . The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of 1885 and was meant to discourage Chinese people from entering Canada after
19188-549: The second Caliph, ordered a brand on the shoulder of jizya payers, as well as requiring a tonsure and sumptuary laws to distinguish them from Muslims. Uman distinguished between jizya and kharaj , where the former means the poll tax on non-Muslim individuals, and the latter means the land tax and sometimes the total sum of taxes paid by leaders of the non-Muslim community. Umar stressed that conversion to Islam provided exemption from jizya , though not from kharaj . Amr ibn al-As , after conquering Egypt, made
19344-732: The siege, of whom a majority were Jewish. 97,000 were captured and enslaved , including Simon bar Giora and John of Giscala . Many fled to areas around the Mediterranean. Vespasian was a general under Claudius and Nero and fought as a commander in the First Jewish-Roman War . Following the turmoil of the Year of the Four Emperors , in 69 AD, four emperors were enthroned in turn: Galba , Otho , Vitellius , and, lastly, Vespasian, who crushed Vitellius' forces and became emperor. He reconstructed many buildings which were uncompleted, like
19500-491: The son of the deified. In the same year, Octavian and Antony defeated both Caesar's assassins and the leaders of the Liberatores , Marcus Junius Brutus and Gaius Cassius Longinus , in the Battle of Philippi . The Second Triumvirate was marked by the proscriptions of many senators and equites : after a revolt led by Antony's brother Lucius Antonius , more than 300 senators and equites involved were executed, although Lucius
19656-514: The succession, and granted to Tiberius the same titles and honours once granted to Augustus: the title of princeps and Pater patriae , and the Civic Crown . However, Tiberius was not an enthusiast for political affairs: after agreement with the Senate, he retired to Capri in 26 AD, and left control of the city of Rome in the hands of the praetorian prefect Sejanus (until 31 AD) and Macro (from 31 to 37 AD). Tiberius died (or
19812-429: The support of the people) and optimates (the "best", who wanted to maintain exclusive aristocratic control). Sulla overthrew all populist leaders and his constitutional reforms removed powers (such as those of the tribune of the plebs ) that had supported populist approaches. Meanwhile, social and economic stresses continued to build; Rome had become a metropolis with a super-rich aristocracy, debt-ridden aspirants, and
19968-480: The supreme deity in Roman religion . He was murdered following a plot within his own household. Following Domitian's murder, the Senate rapidly appointed Nerva as Emperor. Nerva had noble ancestry, and he had served as an advisor to Nero and the Flavians. His rule restored many of the traditional liberties of Rome's upper classes, which Domitian had over-ridden. The Nerva–Antonine dynasty from 96 AD to 192 AD included
20124-513: The tax, which led to resentment, even among some who had supported the introduction of it. The tax in different boroughs differed because local taxes paid by businesses varied and grants by central government to local authorities sometimes varied capriciously. Mass protests were called by the All Britain Anti-Poll Tax Federation with which the vast majority of local Anti-Poll Tax Unions (APTUs) were affiliated. In Scotland,
20280-445: The temple of the Sun at Emesa, and supposedly illegitimate son of Caracalla, was declared Emperor by the disaffected soldiers of Macrinus. He adopted the name of Antoninus but history has named him after his Sun god Elagabalus , represented on Earth in the form of a large black stone. An incompetent and lascivious ruler, Elagabalus offended all but his favourites. Cassius Dio , Herodian and
20436-430: The time of the late republic, the provincial governors had their own provincial treasuries, called a fiscus (initially referring to a "money bag"). Over time, the governors' exchequers merged with that of the emperor into an imperial fiscus . However, after a time, as the power of the emperors further increased, this distinction between senatorially-administered and provincial treasuries became irrelevant. Revenues from
20592-460: The tribes of modern-day East Anglia staged a revolt led by queen Boadicea of the Iceni . The rebels sacked and burned Camulodunum , Londinium and Verulamium (modern-day Colchester , London and St Albans respectively) before they were crushed by Paulinus . Boadicea, like Cleopatra before her, committed suicide to avoid the disgrace of being paraded in triumph in Rome. Nero is widely known as
20748-486: The tribes of modern-day Scotland. Hadrian promoted culture, especially the Greek. He forbade torture and humanised the laws. His many building projects included aqueducts, baths, libraries and theatres; additionally, he travelled nearly every province in the Empire to review military and infrastructural conditions. Following Hadrian's death in 138 AD, his successor Antoninus Pius built temples, theatres, and mausoleums, promoted
20904-409: The war-tax ( tributum ) in the tribes and the poll-tax on the aerarii . They also acted as paymasters of the equites and of the soldiers on service in each tribe. By the lex Aurelia (70 BC) the list of judices was composed, in addition to senators and equites, of tribuni aerarii. Whether these were the successors of the above, or a new order closely connected with the equites, or even the same as
21060-562: The weighing noticed that the Gauls were using false scales. The Romans then took up arms and defeated the Gauls. Their victorious general Camillus remarked "With iron, not with gold, Rome buys her freedom." The Romans gradually subdued the other peoples on the Italian peninsula, including the Etruscans . The last threat to Roman hegemony in Italy came when Tarentum , a major Greek colony, enlisted
21216-636: Was Josephus' sponsor and Pliny dedicated his Naturalis Historia to Titus, son of Vespasian. Vespasian sent legions to defend the eastern frontier in Cappadocia , extended the occupation in Britannia (modern-day England, Wales and southern Scotland ) and reformed the tax system. He died in 79 AD. Titus became emperor in 79. He finished the Flavian Amphitheater, using war spoils from the First Jewish-Roman War, and hosted victory games that lasted for
21372-454: Was a fixed tax per adult resident, but there was a reduction for those with lower household income. Each person was to pay for the services provided in their community. This proposal was contained in the Conservative Party manifesto for the 1987 general election . The new tax replaced the rates in Scotland from the start of the 1988/89 financial year and in England and Wales from the start of
21528-470: Was appointed to command the army together with Lucius Julius Caesar and Lucius Cornelius Sulla . By the end of the Social War, Marius and Sulla were the premier military men in Rome and their partisans were in conflict, both sides jostling for power. In 88 BC, Sulla was elected for his first consulship and his first assignment was to defeat Mithridates VI of Pontus , whose intentions were to conquer
21684-703: Was assessed according to "rank", e.g. dukes paid £100, earls £60, knights £20, esquires £10. Eldest sons paid two-thirds of their father's rank, widows paid a third of their late husband's rank. The members of the livery companies paid according to company's rank (e.g. masters of first-tier guilds like the Mercers paid £10, whereas masters of fifth-tier guilds, like the Clerks, paid 5 shillings). Professionals also paid differing rates, e.g. physicians (£10), judges (£20), advocates (£5), attorneys (£3), and so on. Anyone with property (land, etc.) paid 40 shillings per £100 earned, anyone over
21840-502: Was campaigning in Greece. He seized power along with the consul Lucius Cornelius Cinna and killed the other consul, Gnaeus Octavius , achieving his seventh consulship. Marius and Cinna revenged their partisans by conducting a massacre. Marius died in 86 BC, due to age and poor health, just a few months after seizing power. Cinna exercised absolute power until his death in 84 BC. After returning from his Eastern campaigns, Sulla had
21996-522: Was conducted periodically in the provinces to draw up and update the poll tax register. The Roman poll tax fell principally on Roman subjects in the provinces, but not on Roman citizens. Towns in the provinces who possessed the Jus Italicum (enjoying the "privileges of Italy") were exempted from the poll tax. The 212 edict of Emperor Caracalla (which formally conferred Roman citizenship on all residents of Roman provinces) did not, however, exempt them from
22152-559: Was extended to all races by the Fifteenth Amendment to the Constitution, many Southern states enacted poll taxes as a means of excluding African-American voters, most of whom were poor and unable to pay a tax. So as not to disenfranchise many whites, such laws sometimes included a clause exempting any people who had voted prior to enactment of the laws. The poll tax, along with literacy tests and extra-legal intimidation, such as by
22308-494: Was implemented differently from his predictions "They went gung-ho and introduced it overnight in one go, which was never my plan and I thought they must know what they were doing – but they didn't." In France, a poll tax, the capitation of 1695 , was first imposed by King Louis XIV in 1695 as a temporary measure to finance the War of the League of Augsburg , and thus repealed in 1699. It
22464-453: Was in the hands of three praefecti aerarii militaris . At first these were appointed by lot, but afterwards by the emperor, from ex-praetors, for three years. The tribuni aerarii ("tribunes of the treasury") have been the subject of much discussion. They are supposed by some to be identical with the curatores tribuum , and to have been the officials who, under the Servian organization , levied
22620-490: Was killed) in 37 AD. The male line of the Julio-Claudians was limited to Tiberius' nephew Claudius , his grandson Tiberius Gemellus and his grand-nephew Caligula . As Gemellus was still a child, Caligula was chosen to rule the empire. He was a popular leader in the first half of his reign, but became a crude and insane tyrant in his years controlling government. The Praetorian Guard murdered Caligula four years after
22776-490: Was levied two more times, in 1379 and 1381. Each time the taxation basis was slightly different. In 1377, every lay person over the age of 14 years who was not a beggar had to pay a groat (4d) to the Crown. By 1379 that had been graded by social class, with the lower age limit changed to 16, and to 15 two years later. The levy of 1381 operated under a combination of both flat rate and graduated assessments. The minimum amount payable
22932-525: Was militarily passive. Cassius Dio identifies his reign as the beginning of Roman decadence : "(Rome has transformed) from a kingdom of gold to one of iron and rust." Commodus was killed by a conspiracy involving Quintus Aemilius Laetus and his wife Marcia in late 192 AD. The following year is known as the Year of the Five Emperors , during which Helvius Pertinax , Didius Julianus , Pescennius Niger , Clodius Albinus and Septimius Severus held
23088-570: Was no chance of a return to the Roman Republic , and so a new emperor had to arise. After the turmoil in the Year of the Four Emperors , Titus Flavius Vespasianus (anglicised as Vespasian) took control of the empire and established a new dynasty. Under the Flavians, Rome continued its expansion, and the state remained secure. Under Trajan, the Roman Empire reached the peak of its territorial expansion. Rome's dominion now spanned 5.0 million square kilometres (1.9 million square miles). The most significant military campaign undertaken during
23244-504: Was now pre-eminent over Rome: in five years he held four consulships, two ordinary dictatorships, and two special dictatorships, one for perpetuity. He was murdered in 44 BC, on the Ides of March by the Liberatores . Caesar's assassination caused political and social turmoil in Rome; the city was ruled by his friend and colleague, Marcus Antonius . Soon afterward, Octavius , whom Caesar adopted through his will, arrived in Rome. Octavian (historians regard Octavius as Octavian due to
23400-399: Was rejected. It was collected yearly in the month of Adar at the Temple or provincial collection offices. Zakat al-Fitr is an obligatory charity that must be given by every Muslim (or their guardian) near the end of every Ramadan , except for those in dire poverty. The amount is 2 kg (4.4 lb) of wheat or barley, or its cash equivalent, to be given to the poor. Jizya
23556-412: Was resumed during the War of Spanish Succession and in 1704 set on a permanent basis, remaining until the end of the Ancien regime . Like the English poll tax, the French capitation tax was assessed on rank – for taxation persons, French society was divided in twenty-two "classes", with the Dauphin (a class by himself) paying 2,000 livres , princes of the blood paying 1500 livres, and so on down to
23712-407: Was resurrected during the 17th century, usually related to a military emergency. It was imposed by Charles I in 1641 to finance the raising of the army against the Scottish and Irish uprisings. With the Restoration of Charles II in 1660, the Convention Parliament of 1660 instituted a poll tax to finance the disbanding of the New Model Army (pay arrears, etc.) ( 12 Cha. 2 . c. 9). The poll tax
23868-437: Was set at 4d, however tax collectors had to account for a 12d a head mean assessment. Payments were therefore variable; the poorest would theoretically pay the lowest rate, with the deficit being met by a higher payment from those able to afford it. The 1381 tax has been credited as one of the main reasons behind the Peasants' Revolt in that year, due in part to attempts to restore feudal conditions in rural areas. The poll tax
24024-453: Was spared. The Triumvirate divided the Empire among the triumvirs: Lepidus was given charge of Africa , Antony, the eastern provinces, and Octavian remained in Italia and controlled Hispania and Gaul . The Second Triumvirate expired in 38 BC but was renewed for five more years. However, the relationship between Octavian and Antony had deteriorated, and Lepidus was forced to retire in 36 BC after betraying Octavian in Sicily . By
24180-482: Was succeeded by the general Trajan . Trajan is credited with the restoration of traditional privileges and rights of commoner and senatorial classes, which later Roman historians claim to have been eroded during Domitian's autocracy. Trajan fought three Dacian wars , winning territories roughly equivalent to modern-day Romania and Moldova . He undertook an ambitious public building program in Rome, including Trajan's Forum , Trajan's Market and Trajan's Column , with
24336-466: Was the inefficiency of their collection (what they brought in routinely fell far short of expected revenues) that prompted the government to abandon the poll tax after 1698. Far more controversial was the hearth tax introduced by the Fire-Hearth and Stoves Taxation Act 1662 ( 14 Cha. 2 . c. 10), which imposed a hefty two shillings on every hearth in a family dwelling, which was easier to count than persons. Heavier, more permanent and more regressive than
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