or the hundredth part, also called vectigal rerum
or centesima rerum
was a tax of one per cent. levied upon all goods that
were exposed for public sale, probably not only at Rome and in Italy, but
throughout the empire. This tax, as Tacitus (Tac.
) says, was introduced after the civil wars, and its
produce assigned to the aerarium militare.
Tiberius reduced the tax to one-half per cent. (ducentesima
), after he had changed Cappadocia into a province
(A.D. 17), and had thereby increased the revenue of the empire (Tac. Ann. 2.42
), but apparently raised it to
one per cent. again after the fall of Sejanus (D. C.
). Caligula in the beginning of his reign abolished the tax
altogether for Italy, as is attested by Suetonius (Calig.
and also by a coin of Caligula of A.D. 39, on which we find R. CC. (i.e.
), and by Dio Cassius
(59.9). Suetonius, in speaking of this remission, calls the tax ducentesima,
probably ignoring the restoration by
Tiberius to the original amount. It seems to have been soon re-imposed,
probably by Caligula, for we find it exacted at a later date. (Dig. 50
; Cod. Just. 12.19
. Cf. Marquardt, Röm.