Taxation Roman Empire
personification of river nile , children, temple of serapis , isis in rome (1st century ad) the primary source of direct tax revenue individuals, paid poll tax , tax on land, construed tax on produce or productive capacity. supplemental forms filed eligible exemptions; example, egyptian farmers register fields fallow , tax-exempt depending on flood patterns of nile. tax obligations determined census, required each head of household appear before presiding official , provide head count of household, accounting of property owned suitable agriculture or habitation. a major source of indirect-tax revenue portoria, customs , tolls on imports , exports, including among provinces. special taxes levied on slave trade. towards end of reign, augustus instituted 4% tax on sale of slaves, nero shifted purchaser dealers, responded raising prices. owner manumitted slave paid freedom tax , calculated @ 5% of value. an inheritance tax of 5% assessed when roman citizens above net worth left property m