Cecily Zamora
Roman law and taxation were critical components of Roman society and economy. The legal system of ancient Rome, including legal developments, spanned over a thousand years of jurisprudence, from the Twelve Tables (449 BC) to the Corpus Juris Civilis (AD 529). Roman law denoted the legal system applied in most of Western Europe until the end of the 18th century and influenced the development of law in most of Western civilization. Roman taxes were used to fund the government, infrastructure projects, and the military. In the early days of the Roman Republic, taxes were levied on owned wealth and property, with rates ranging from 1% to 3%. Over time, the tax system became more complex, with various taxes levied on goods and services.
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What You'll Learn
Roman taxes were decentralised and collected by local magistrates
Taxation in ancient Rome was decentralised, with the government preferring to delegate the task of collecting taxes to local elected magistrates. These magistrates were typically wealthy landowners. During the Roman Republic, the finances were stored inside the Temple of Saturn. Later, under the reign of Augustus, a new institution was created: the fiscus. Initially, it only contained the wealth gained through taxes on Egypt, but it eventually expanded to other sources. It also collected wealth from people who died without a will, half of the wealth of unclaimed property, and fines.
The ancient Roman census, administered by censors, was crucial for tax administration. The periodic census determined the amount of tax a citizen owed by evaluating their property value. However, as the Roman Empire expanded, censors faced challenges in conducting accurate censuses in the provinces. To address this, taxes were assessed as a tithe on entire communities rather than individuals, with rules similar to the previous system. Provincial governors and local magistrates, such as the consul or praetor, had jurisdiction over these tax assessments.
The Roman tax system relied on accurate record-keeping, utilising the Roman numbering system (Roman numerals). While Rome initially collected taxes from its citizens, it eventually shifted to relying solely on provincial collections. The tax system included various types of taxes, such as a cattle tax, land tax, customs, and taxes on profession profits. These taxes were typically collected by local aristocrats or tax farmers (Publicani). The Publicani would bid for the right to collect taxes in specific regions and pay the state in advance, essentially loaning money to the state.
The transition from the Republic to the Empire saw the end of tax farming, replaced by direct taxation. Each province was required to pay a wealth tax of about 1% and a flat poll tax on each adult. This shift towards income tax made the process fairer and less susceptible to corruption. The Roman taxation system was generally less burdensome than modern taxation, with Roman government expenditures likely relatively small compared to modern states.
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The primary tax was the portoria, imposed on goods entering or exiting the city
The Roman Empire had a complex system of taxation, with four primary kinds of taxation: a cattle tax, a land tax, customs, and a tax on the profits of any profession. The tax system was decentralised, with local elected magistrates, typically wealthy landowners, responsible for collecting taxes.
The primary tax was the portoria, a customs duty imposed on goods entering or exiting the city. The term is derived from the Latin "portorium", meaning "port tax". The Roman Empire was the only state to have united the Mediterranean region, and the high volume of trade meant that the potential revenue from portoria was enormous. The standard rate of portoria was between 1% and 5% for internal trade and 12.5% or 25% for external trade.
Portoria was collected by local magistrates and publicani, or portitores, who were responsible for searching travellers and merchants and confiscating any goods subject to duty that were concealed. The publicani were often accused of unfair conduct and vexatious proceedings, and their rent-seeking behaviour effectively lowered the quantity of taxable trade and increased extraction costs, resulting in lower net revenues for the Roman state.
The introduction of portoria dates back to the triumvirate, when new portoria were introduced, and Augustus, who partly increased old import duties and instituted new ones. Subsequent emperors adjusted these duties as necessary or at their discretion.
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Roman law was influenced by Greek legislation
Roman law, the legal system of ancient Rome, has had a profound influence on the development of law in most Western civilisations and parts of the East. It laid the foundation for the legal codes of continental European countries and other derivative systems worldwide. Even after the fall of the Roman Empire, its laws remained in force in some parts of Europe and influenced the legal systems of countries that were never under Roman rule.
The influence of Greek legislation on Roman law is a topic of discussion among scholars. While some believe that the Romans acquired Greek laws from the cities of Magna Graecia, others argue that the patricians sent an official delegation to Greece. The Law of the Twelve Tables, the first legal text of Roman law, dating from the mid-5th century BC, is believed to have been influenced by the Laws of Solon from Athens. This law was developed by ten Roman citizens, known as the decemviri legibus scribundis, and was approved by the people's assembly. Unfortunately, the original text has not been preserved, as it was likely destroyed when Rome was conquered by the Gauls in 387 BC.
During the period of the Roman Republic (753–31 BCE), the jus civile (civil law) was developed, applying exclusively to Roman citizens. However, by the middle of the 3rd century BCE, the Romans created another type of law, jus gentium (law of nations), which was applied to both citizens and foreigners. This law was not the result of legislation but evolved through the practices of magistrates and governors who administered justice in cases involving foreigners. The concept of jus gentium was linked to the idea that it was the universal law common to all peoples, dictated by nature, which the Romans attributed to Greek philosophy.
When the centre of the Empire shifted to the Greek East in the 4th century, Greek legal concepts became more prominent in official Roman legislation, even influencing the traditionally stable law of persons and the family. For example, the Roman concept of patria potestas, the power held by the male head of a family over his descendants, was restricted under the influence of stricter Greek-Hellenistic law. The Corpus Juris Civilis, the codifying legislation of Emperor Justinian I, also incorporated elements from non-Roman sources, further adapting Roman law to new conditions.
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The Roman Assemblies voted on laws
The Roman Assemblies were legislative and electoral institutions that existed during the Roman Republic. They were composed of citizens gathered to debate and pass laws, elect magistrates, and try judicial cases. The Assemblies formed the core of the Roman Republic's political institutions and played a crucial role in shaping the laws and policies of ancient Rome.
There were various types of Roman Assemblies, each with distinct roles and responsibilities. One of the most important assemblies was the Comitia Centuriata, also known as the Centuriate Assembly. This assembly was responsible for declaring war, electing senior magistrates, and trying capital cases. It was organized into groups called "centuries," which were voting units that did not necessarily represent a fixed number of people.
Another significant assembly was the Comitia Tributa, or the Tribal Assembly. This assembly passed laws, elected certain magistrates, and also served as a court for non-capital cases. It was composed of 35 tribes, with each tribe having one vote. The Plebeian Council, or the Concilium Plebis, was another important assembly that passed laws affecting only plebeians, elected plebeian magistrates, and also served as a court for non-capital cases.
The Roman Assemblies played a crucial role in the legislative process of ancient Rome. Laws were proposed by magistrates and then debated and voted on by the citizens within the assemblies. This democratic process allowed for citizen participation in law-making, giving them a sense of involvement in the governance of their society.
The assemblies also had a significant influence on taxation policies in ancient Rome. While the specifics of tax rates and structures varied over time, the assemblies would discuss and vote on tax-related matters, often in conjunction with the Roman Senate. Taxation was a critical aspect of Roman governance, as it provided the necessary funds for maintaining the army, administering the empire, and supporting various public works.
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Emperor Justinian I organised the laws of Rome into the Justinian Code
Emperor Justinian I, also known as Justinian the Great, organised the laws of Rome into the Justinian Code, also known as the Codex Justinianus, Codex, or Corpus Juris Civilis. Justinian came to power in 527 CE, and his reign lasted until 565 CE. During this time, he faced the challenge of maintaining control and creating a sense of unity within the Roman Empire, which was politically and culturally divided into the Western Empire and the Eastern, or Byzantine, Empire.
Justinian sought to unify the empire through law. Roman citizenship had been extended to the empire outside of Italy in the third century CE, making inhabitants "citizens of Rome" and subject to its civil law. However, the law of the Roman Empire was in a state of confusion, consisting of numerous and contradictory ordinances and constitutions from the middle and later stages of the empire.
To address this, Justinian formed a commission of jurists to compile, clarify, and organise all existing Roman law into one body of work. This compilation, known as the Corpus Juris Civilis, consisted of four parts: the Digest (or Digesta), the Code (or Codex), the Institutes (or Institutiones), and the Novella (or Novellae). The Digest, published in 533 CE, collected and summarised the classical jurists' writings on law and justice. The Institutes, published in 535 CE, summarised the Digest and served as a textbook for law students. The Code, published in 534 CE, outlined the actual laws of the empire, citing imperial constitutions, legislation, and pronouncements. Finally, the Novella, created by legal scholars in 556 CE, updated the Code with new laws created after 534 CE and summarised Justinian's constitution.
The Justinian Code was translated into Greek and adapted in the 9th century as the Basilica. It served as the chief lawbook in what remained of the Roman world and heavily influenced later legal systems in the West, including civil law systems in Western continental Europe, Latin America, and parts of Africa, as well as English common law and American law.
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Frequently asked questions
The concept of Roman law was that all citizens are protected by written laws that cover all crimes and aspects of daily life. Roman laws were made by a variety of individuals and groups, including the emperor, magistrates, the Roman Senate, and other higher officials.
Roman taxes were a critical component of Roman society and the economy. In the early days of the Roman Republic, taxes were levied on owned wealth and property, with rates ranging from 1% to 3%. Over time, the Roman tax system became more complex, with different taxes levied on various goods and services. The government of Rome also adjusted tax rates and decreed an 80% reduction in Italy's tax rate for five years.
Taxation in ancient Rome was decentralised, with local elected magistrates typically responsible for collecting taxes. Roman taxes were often collected from individuals, and there are records of tax refunds for excess collections. One unique tax was a tax on unmarried men and women who could bear children, levied by Vespasian after the First Roman-Jewish War.
Roman taxes funded the government, infrastructure projects, and the military. However, the tax burden often fell on the poorest people, contributing to wealth concentration in the hands of a small class of aristocrats. Taxation may have also aided the growth of trade networks by creating an interconnected economy.
Roman law served as a basis for legal practice in Western continental Europe and its former colonies, including Latin America and Ethiopia. It influenced English and Anglo-American common law and is still referenced in legal codes and glossaries. The expectation of legal protection and redressal created by Roman law persists today.
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