(1.) The fortieth part of the imported
goods, or 2 1/2 per cent., was the amount of the portorium in some provinces
seem to have looked after
this tax in each province, under the Empire (see Wilmanns, Exemp.
1397, 1398; and see STATIONES FISCI
(2.) Quadragesima litium
); a tax imposed by Caligula of the fortieth part of the value
of all property about which there was a lawsuit.
In what sense does Tacitus (Tac. Ann. 13.51
mean that Nero abolished quadragesima?
for that tax is heard of later (see Symmachus, Ep.
perhaps Suet. Vesp.
1); nor (2), because Claudius had already
abolished the new taxes of Caligula (D. C. 60.4
though many persons think that the quadragesima
was not abolished before Galba's principate), and also because a
could not well be farmed,
whereas the context shows that the tax spoken of by Tacitus was
farmed. It is therefore probable that Tacitus is
speaking of charges otherwise unknown to us and (as alia,
&c. in the passage would show) illegal.