QUINQUAGE´SIMA
QUINQUAGE´SIMA (1.) A tax of the fiftieth part, or 2
per cent., upon the value of all slaves who were sold; instituted by
Augustus (
D. C. 55.31).
In A.D. 56 the rate was 1-25th, or 4 per cent. (
vectigal
quintae et vicesimae venalium mancipiorum,
Tac. Ann. 13.31). Marquardt
(
Staatsverwaltung, 2.270) would reconcile the two
passages by reading, with Lipsius,
πεντεικοστῆς for
πεντηκοστῆς in
Dio Cassius.
(2.) Tacitus (
Tac. Ann. 13.51) speaks of
Nero abolishing a
quinquagesima. But the charge
on slaves was now 1-25th, not 1-50th; Nero, therefore, must have abolished
some different tax. It may have been one of Caligula's taxes (
Suet. Cal. 40), though Claudius seems to have
repealed these (
D. C. 60.4); or similar to the
charges of quinquagesimae mentioned by Cicero (
Cic.
Ver. 3.49, 78) as made by publicani on the aratores of Sicily; or
it may have been some other illegal exaction (see under
QUADRAGESIMA and
Marquardt's
Staatsverw. 2.184).
A duty of 2 per cent. was levied at Athens on exports and imports [
PENTECOSTE].
[
F.T.R]
