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Centesĭma

sc. pars. Literally, “a hundredth part.” A tax of one per cent. levied on all goods exposed for public sale throughout the Roman Empire. This tax was introduced after the civil wars, and the income resulting from it went to the military treasury (aerarium militare). It was also known as vectigal rerum venalium or centesima rerum venalium. See Tac. Ann. i. 78; Calig. 16; Dig. l. 16, 7.

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