Legal Definitions - tributum

Tributum is a term from ancient Roman law that describes a type of tax, the nature of which evolved over time.

Initially, a tributum was a temporary levy specifically imposed to fund military efforts and wartime expenses. As the Roman Republic expanded and later became an Empire, the term's meaning broadened. It came to refer to a regular, recurring tax collected from land or individuals residing within the Roman provinces, serving as a consistent source of revenue for the Roman administration rather than just for war.

• Example 1 (War Tax): When the Roman Republic faced an unexpected invasion from a neighboring kingdom, the Senate decreed a special *tributum* to be collected from its citizens. The funds raised were exclusively earmarked for equipping new legions, purchasing supplies, and maintaining the army during the conflict.

  This illustrates the original meaning of *tributum* as a temporary war tax, directly funding military operations.

• Example 2 (Provincial Land Tax): After a new territory in Gaul was conquered and organized into a Roman province, the Roman governor established an annual *tributum* based on the amount of arable land owned by each household. This tax contributed to the provincial treasury, funding local administration, road maintenance, and the Roman garrison stationed there.

  Here, *tributum* exemplifies its later application as a regular, recurring tax on land within a Roman province.

• Example 3 (Provincial Personal Tax): In the prosperous Roman province of Asia, a *tributum* was regularly collected as a per-capita tax from all adult male residents who were not Roman citizens. This revenue helped support public works, the provincial bureaucracy, and the overall governance of the region.

  This example demonstrates *tributum* in its evolved sense as a regular tax imposed on individuals within a Roman province, contributing to general governmental expenses.