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Originally an extraordinary means of revenue among the Romans, levied on the burgesses in the proportion of 1-3 per thousand in times of war, when the means of the State treasury were of themselves not sufficient, and more especially after 406 B.C., when the State first took over the payment of the soldiers' wages. When the war was over, the money was generally repaid from contributions or from the booty. Subsequent to the conquest of Macedonia, 167 B.C., the income of the State from the provinces was so considerable, that the burgesses, although not legally exempt, ceased any longer to be subject to this payment. The strictly regulated taxes of the provinces also went by the same name, tributum soli, the ground-tax, and tributum capitis, the personal tax. (See STIPENDIUM.) Italy, up to his time exempt, was also made liable to these taxes by Diocletian, towards the end of the 3rd century A.D. (Cp. TAXES.)
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