The history of Rome

The indirect taxes consisted - apart from the subordinate moneys levied from roads, bridges, and canals - mainly of customs-duties. The customs-duties of antiquity were, if not exclusively, at any rate principally port-dues, less frequently frontier-dues, on imports and exports destined for sale, and were levied by each community in its ports and its territory at discretion. The Romans recognized this principle generally, in so far as their original customs-domain did not extend farther than the range of the Roman franchise and the limit of the customs was by no means coincident with the limits of the empire, so that a general imperial tariff was unknown: it was only by means of state-treaty that a total exemption from customs-dues in the client communities was secured for the Roman state, and in various cases at least favourable term for the Roman burgess. But in those districts, which had not been admitted to alliance with Rome but were in the condition of subjects proper and had not acquired immunity, the customs fell as a matter of course to the proper sovereign, that is, to the Roman community; and in consequence of this several larger regions within the empire were constituted as separate Roman customs-districts, in which the several communities allied or privileged with immunity were marked off as exempt from Roman customs. Thus Sicily even from the Carthaginian period formed a closed customs-district, on the frontier of which a tax of 5 per cent on the value was levied from all imports or exports; thus on the frontiers of Asia there was levied in consequence of the Sempronian law[10] a similar tax of 21 per cent; in like manner the province of Narbo, exclusively the domain of the Roman colony, was organized as a Roman customs-district This arrangement, besides its fiscal objects, may have been partly due to the commendable purpose of checking the confusion inevitably arising out of a variety of communal tolls by a uniform regulation of frontier-dues. The levying of the customs, like that of the tenths, was without exception leased to middlemen.

Costs of Collection

The ordinary burdens of Roman taxpayers were limited to these imposts; but we may not overlook the fact, that the expenses of collection were very considerable, and the contributors paid an amount disproportionately great as compared with what the Roman government received. For, while the system of collecting taxes by middlemen, and especially by general lessees, is in itself the most expensive of all, in Rome effective competition was rendered extremely difficult in consequence of the slight extent to which the lettings were subdivided and the immense association of capital.

Requisitions

To these ordinary burdens, however, fell to be added in the first place the requisitions which were made. The costs of military administration were in law defrayed by the Roman community.