Tributum soli
Ancient Roman tax on land / From Wikipedia, the free encyclopedia
The Tributum soli was a direct ancient Roman tax on agricultural land and possibly the equipment used to cultivate the land.[1][2][3] The size of tax was determined based on the size and quality of the land,[4][5][6] and the land was assessed using a census.[7][8][9] Greek cities during the Roman Empire would appoint magistrates, usually called dekaprotoi.[1][10] During the Roman Empire the Tributum soli was split into two taxes, the stipendium and the Tributum soli.[11][12] The difference between the two was that the stipendium was used in senatorial provinces, while the Tributum was used in imperial provinces.[13][14] In some areas it was a fixed sum paid in currency.[15][16] It was paid in kind and collected by the publicani in other provinces.[11][17]