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ARMY 100.00%

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Roman. See LEGION, DILECTUS, SACRAMENTUM, STIPENDIUM, CASTRA.
 
STIPENDIUM 100.00%
 
TRIBUTUM 32.48%

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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.)
 
TAXES 8.00%

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In Athens, as in the free states of Greece generally, the citizens were freed from every personal tax; only for their slaves they had to pay the triobolon, a yearly poll-tax of three obols (4d.) for each. On the other hand, among the residents who were not citizens, the metoeci (q.v.) paid a yearly protection tax of twelve drachmae (8s.) for each independent man, and six drachmoe for every woman who managed her own house, and the freedmen paid the triobolon in addition. Besides this, all tradesmen who were not citizens had to pay a trade tax. (For extraordinary taxes on property see EISPHORA; for the more or less costly public services undertaken by wealthy citizens, see LEITOURGIA.) As indirect taxes may be mentioned: (1) the tax of 1 per cent. on the selling price paid at the sale of a piece of land. (2) The market tax, which was paid, partly at the gates, partly at the place of sale, by strangers and metoeci for the wares offered for sale in retail dealing; different articles were charged at different rates. (3) The tax on imports and exports, which was 2 per cent. on all imported or exported goods without distinction of kind. The State did not levy its dues and taxes itself, but caused them to be let out to individuals or companies by special officials, called the Poletoe (q.v.). (See TELONAe.) As at Athens, so under the Roman Republic, there was no direct taxation for citizens, except the property tax raised in extraordinary cases. (See TRIBUTUM.) The Roman citizen paid indirect taxes in the harbour tax (see PORTORIUM), and the tax introduced after 357 B.C. on the manumission of slaves at the rate of 5 per cent. of the value of the slave set free (vicesima manumissionis). Both taxes were let by the State to publicani (q.v.). Rome did not receive from her allies in Italy either direct or indirect taxes, apart from the obligations as to supplying soldiers and ships imposed on them by the alliance. After the right of citizenship was granted to them in 89 B.C. they were placed on the same footing as the citizens with respect to indirect taxes. But the provinces had to pay all the more to Rome, partly by direct, partly by indirect taxation. Yet, especially with regard to the former, there was no similarity of treatment, but every province had its own form of taxation, which, as a rule, was assimilated to the system existing in it at the time of its conquest. Some provinces paid a fixed yearly sum (see STIPENDIUM), which was raised by communal districts through the chief towns of each district, while others paid a certain quota of the varying produce of the cultivated land in the province (see DECUMA), which was farmed out to publicani. The provinces felt indirect taxation chiefly through the harbour tax, and indeed every province seems to have formed a separate fiscal district. Under the Empire it was only the indirect taxes that were at first made higher for the citizens, as Augustus added to the taxes on harbours and manumission the centesima rerum venalium, 1 per cent. on the price of articles sold at auctions; the quinta et vicesima mancipiorum, or 4 per cent. on the price of every slave bought, and the vicesima hereditatum et legatorum, of 5 per cent. on all inheritances above 100,000 sesterces, which did not fall to the nearest blood-relations, and on all legacies. The freedom of the citizens from direct taxation continued unimpaired, and when Caracalla, in 212 A.D., had granted to all free subjects of the Empire the right of citizenship, Italy, at least, maintained its freedom from taxation, until Diocletian (in 284) removed the last distinctions between the inhabitants of Italy and of other parts of the Empire, and introduced into Italy the same taxation as obtained in the provinces. It had in course of time been reduced to a more uniform system, on the basis of a general census of the Empire. The chief tax was the land tax (tributum soli), the total sum of which was promulgated every year by the emperor for the whole Empire, and divided amongst the provinces according to the number of taxable units (iuga or capita) which each province was set down as containing in the periodically revised registers. Connected with this tax in money were contributions in kind to the imperial stores for the army and the officials, who had a claim to them. The male and female population of the country not possessing land paid after a certain age (20-25 years) a poll tax (tributum capitis), the amount of which was fixed by imperial ordinance, and for women was about half the sum imposed on men. Citizens resident in towns, and not possessing land, paid a tax partly on their property, partly, as far as they happened to be engaged in a trade, on their working capital and on the trade itself. The taxes apportioned to each town with its districts were raised by tax collectors (exactores), but the decuriones, or members of the municipal senates (see MUNICIPIUM), were responsible for the amount and had to advance it themselves.
 
LEGION 5.69%

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In the time of Romulus the united armed forces of Rome went by this name. The legion consisted of 300 knights (celeres) under the command of a tribunus celerum, appointed by the king, and 3,000 foot soldiers, under the command of three tribuni militum. Each of the three ancient tribes provided a third of this force and one tribune. With the increase of the military forces of Rome the name of legio was given to each of the sub-divisions equivalent in numbers to the original army. The military system of king Servius Tullius made the infantry the most important part of the military forces, instead of the cavalry as heretofore. The five classes included in the census (q.v.) were obliged to serve in the army at their own expense; those who were not comprised in these classes, viz. the proletarii, were freed from service, and, when they were enlisted, received their equipment from the State. The iuniores, those who were from 17 to 46 years old, were appointed for field service, and the seniores, those from 47 to 60, for the defence of the city. The first and second lines of the legion, drawn up in unbroken order like the Greek phalanx, consisted of citizens of the first class, equipped with helmet, cuirass, round shield (clipeus), and greaves, all of bronze. The third and fourth lines were from the second class, and had no cuirass, but had the helmet and greaves and large oblong shields (scutum). The fifth and sixth were armed similarly, but without greaves, and were drawn from the third class. The fourth class was armed with the scutum as its only weapon of defence, but, like the others, provided with spear (hasta) and sword. It either filled the seventh and eighth lines, or, with the fifth class, formed the rorarii, who opened the battle with slings and other light missiles. An impontant alteration, ascribed to Camillus (about B.C. 390), was the abolition of the phalanx and introduction of the manipular formation, which prevailed till the time of Marius (end of the 2nd century B.C.). In the flourishing days of the Republic, the normal strength of a legion, which could be increased in time of need, consisted of 300 knights (equites), and 4,200 foot soldiers (pedites). In respect to the weapons used, the latter were divided into four kinds, according to their length of service and familiarity with warfare. (1) 1,200 hastati, all in early manhood; (2) 1,200 principes, in the full vigour of life; (3) 600 triarii, who were proved veterans; and (4) 1,200 velites, who were lightly armed, and were drawn from the lowest classes of the census. The three first classes had a bronze helmet (cassis) with a lofty plume of feathers, a scutum, a leathern cuirass (lorica, q.v. ), greaves and a sword (gladius), which, after the second Punic War was of the Spanish kind, being short, strong, and two-edged, fitted for thrusting rather than cutting, and worn on the right side. There was also a spear, which in the two first divisions was a pilum (q.v.), and among the triarii a lance [Polyb. vi 23). The velites were armed with a leather helmet (galea), a light shield (parma), and a sword and several light javelins. The 3,000 heavily armed men were divided into 30 manipuli, numbering 120 men each among the hastati and principes, and 60 each among the triarii, and were again subdivided into two bodies called centuriae, and led by centurions (q.v.). Of the 1,200 velites, 20 were allotted to each century, and they formed the final complement of each maniple. On the field of battle the maniples were drawn up in open order, separated laterally from one another by intervals corresponding to the breadth of each maniple in front. The arrangement of the maniples would thus resemble that of the black squares on a chessboard. They fell into three divisions; the hastati in the front rank, with the principes behind them, and the triarii in the rear. If the first division, the hastati, were compelled to give way, then the second division, the principes, advanced through the intervals t by the maniples of the first division; if the principes in their turn had to retreat, then the third division, the triarii, who had been previously kneeling, protected by their shields, allowed the hastati and principes to fall back into the intervals separating the maniples of the triarii, and themselves closing their ranks pressed forward to meet the enemy. The 300 knights of the legion were divided into 10 turmae of 30 men each, and were equipped with a bronze cuirass, leathern greaves, helmet, shield, a long sword for attacking, and a long lance provided at both ends with an iron point. Each turma was under three decurions and three underofficers (optiones). The legion as a whole was under the command of six tribuni militum (q.v.) The consular army consisted of two legions. Four legions were regularly levied in each year; in other words, 16,800 foot soldiers and 1,200 cavalry. This levy of citizens was further swelled by the Italian allies (socii), a body of 20,000 foot soldiers and 3,600 cavalry, thus adding to each of the two consular armies 10,000 foot soldiers and 1,800 cavalry. The former were in twenty cohorts (see COHORS), each consisting of 420 men. Ten of these cohorts fought on the right wing, and ten on the left wing of the legions. Besides these, four cohorts of 400 men each were formed into a picked body. The cavalry were in six squadrons (See ALA, 1) of 300 men each. Four of these belonged to the main army, and two to the picked body. In wars beyond the limits of Italy there were also auxiliary forces (auxilia), consisting either of soldiers raised in the country where the war was being carried on, or of light-armed troops furnished by allied kings and nations. Besides the ordinary component parts of the legion there was also the bodyguard of the commander-in-chief, the cohors proetoria. (See COHORS.) In the course of the 1st century B.C. the organization of the legion was essentially altered. In the first place, in the time of Marius, the census ceased to be the basis of the levy, and all the citizens collectively were placed on the same footing in respect to their military service and the uniform which they wore. All the soldiers of the legion alike received the heavy equipment and the pilum, while the light-armed velites were done away with. After the right of citizenship had been conferred on the Italian allies, these no longer formed a separate part of the legions, but were incorporated with them. Thus the Roman army now consisted only of heavy-armed legions and of light-armed auxiliary troops. The latter were partly raised in the provinces and divide into cohorts, and partly enlisted as slingers and archers. The cavalry of the legions ceased to exist. Like the light-armed soldiers, the whole of the cavalry consisted of auxiliary troops, who were partly enlisted and partly levied from the provinces, while some were supplied according to agreement by allied nations and princes. A further important novelty introduced by Marius was the use of the cohort-formation, instead of the maniple-formation, which broke up the front too much. The legion was now divided into ten cohorts, in each of which there were three maniples of hastati, principes, and triarii, designations which now only concern the relative rank of the six centurions of the cohort. The customary battle array was in three divisions, the first being formed of four cohorts, and the second and third of three each. Again, while in earlier times the obligation of service extended at the most in the infantry to twenty campaigns and in the cavalry to ten, from the days of Marius the soldier remained uninterruptedly for twenty years with the army; an earlier dismissal being only exceptional. For this reason the well-to-do classes sought to withdraw themselves from the general military service, and it thus came to pass that the legions were for the greater part manned by means of conscriptions from the lowest strata of the burgher population of Italy, in which the service was regarded simply as a means of livelihood. Thus from the original army of citizens there was gradually developed a standing army of mercenaries. Under the Empire we find what is really a standing army, bound to the emperor by oath (see SACRAMENTUM); apart from the legions this army consisted of the auxilia (q.v.), the guards stationed in Rome and the neighbourhood (see PRAeTORIANI), and the city-cohorts (see COHORS), the artillery and the corps of workmen (see FABRI), the marines (see CLASSIARII), and the municipal and provincial militia. The legions are now once more provided with a corps of cavalry 120 strong, and are designated not only by numbers, but also by distinctive names. Together with the auxiliary troops they form the garrison of the imperatorial provinces under the command of the imperatorial legati legionum (see LEGATI), whose place was taken in the middle of the 3rd century by the praefecti legionum (see PRAeFECTI.). The strength of the legion now amounted to 5-6,000 men, raised partly by a regular levy, partly by drawing recruits from the Roman citizens of all the provinces beyond the bounds of Italy. As under the Republic, it was divided into 10 cohorts of 6 centuries each; the first cohort was, however, twice the strength of the remainder. It was not until the second half of the 3rd century A.D. that a now division of the 10 cohorts into 55 centuries came into use, with 10 centuries in the first cohort, and 5 in each of the rest. At the death of Augustus, the number of the legions was 25; it was then increased to 30, and this number was maintained until the end of the 2nd century, when three new legions were added by Septimius Severus. From the beginning of the 4th century it gradually rose to about 175, each of them, however, mustering a considerably smaller contingent. Incourse, of time, and especially after the 2nd century, owing to the conflicts with the barbarians, the legion was drawn up more and more after the manner of the Greek phalanx, without intervals in its line and with a division of troops in its rear. In its equipment there was an important alteration beginning with the second half of the 3rd century, when ad the soldiers of the legion carried long swords (Spathae), and the first five cohorts two pila, one larger and another smaller, while the last five had lanceae, or javelins serving as missiles, and fitted with a leather loop to help in hurling them with precision. The military music of the Romans was provided by tubicines (see TUBA.), cornicines (See CORNICEN), bucinatores (see BUCINA), and liticines (see LITUUS, 2). On standards or ensigns, see SIGNUM and VEXILLUM. On levy, oath of allegiance, pay, and discharge from service, see DILECTUS, SACRAMENTUM, STIPENDIUM, and MISSIO. The accompanying cut (from the Column of Trajan) represents the soldiers of a legion on the march, carrying their helmets close to the right shoulder, and their kit at the top of a pole resting on the left.
 
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