leges, he reserved to Rome the right to tax,[1] and thus dissociated the ideas of libertas and immunitas, which had hitherto been inseparable. The new principle was so fully accepted by the Principate that even the possession of Latin rights could not have exempted a state from taxation,[2] and the immunity of cities became more of an exceptional political privilege. Sometimes it took the form of exemption only from a special tax, such as the freedom from the port dues of Illyricum claimed by the state Tyras in Moesia.[3] Less frequently it was a freedom from all external burdens, such as that enjoyed, on account of its historical associations, by the town of Ilium.[4] But the favourite means of granting immunity to a state was to confer the right known as the jus Italicum—a right which implied that the members of the city were, like the inhabitants of Italy, in quiritarian ownership of their soil, and, therefore, exempt from the land-tax. This right generally accompanied the honorary designation of the town as a colonia, although the title might be conferred without the right,[5] or be accompanied by only a partial immunity.[6] Many states in Lusitania, Gaul, Germany, Syria, and Phoenicia were made coloniae and granted the jus Italicum.[7]
The two great problems in taxation which confronted the early Principate were the formation of an estimate of the resources of the Empire, and the apportionment of burdens by reference to the capacities of the various countries. Both tasks were undertaken vigorously by Augustus. To both belong his budget of the resources of the Empire,[8] the geographical works undertaken under the auspices of Agrippa,[9] and the comprehensive assessments made in various provinces. The right of making such assessments belonged to the Princeps,[10] and seems not to have been limited to his own provinces, although it is to these that our definite information chiefly refers. The first known(Dio Cass. lix. 9). Cf. Tac. Ann. i. 11.]
- ↑ Mommsen Staatsr. iii. p. 684.
- ↑ Mommsen points out (ib. p. 685) that, if it did, Spain after the time of Vespasian would have paid no taxes.
- ↑ C.I.L. iii. n. 781.
- ↑ Dig. 27, 1, 17; cf. Suet. Claud. 25.
- ↑ Dig. 50, 15, 8, 5 "Divus Antoninus Antiochenses colonos fecit salvis tributis."
- ↑ ib. 7 " Divus Vespasianus Caesarienses colonos fecit non adjecto ut et juris Italici essent, sed tributum his remisit capitis; sed divus Titus etiam solum immune factum interpretatus est."
- ↑ Dig. l.c.
- ↑ "Rationes imperii" (Suet. Cal. 16),[Greek: logismous tôn dêmosiôn chrêmatôn
- ↑ Marquardt Staatsverw. ii. pp. 207-211.
