{"id":161575,"date":"2026-08-25T22:08:46","date_gmt":"2026-08-25T20:08:46","guid":{"rendered":"https:\/\/imperiumromanum.pl\/?post_type=artykuly&#038;p=161575"},"modified":"2026-08-25T22:09:58","modified_gmt":"2026-08-25T20:09:58","slug":"tax-collectors-slaves-of-their-own-offices","status":"publish","type":"artykuly","link":"https:\/\/imperiumromanum.pl\/en\/article\/tax-collectors-slaves-of-their-own-offices\/","title":{"rendered":"Tax collectors:  slaves of their own offices"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Chapters<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/imperiumromanum.pl\/en\/article\/tax-collectors-slaves-of-their-own-offices\/#tax-collection\" >Tax collection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/imperiumromanum.pl\/en\/article\/tax-collectors-slaves-of-their-own-offices\/#nationalization-of-profits-privatization-of-losses\" >Nationalization of profits, privatization of losses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/imperiumromanum.pl\/en\/article\/tax-collectors-slaves-of-their-own-offices\/#the-weight-of-office\" >The weight of office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/imperiumromanum.pl\/en\/article\/tax-collectors-slaves-of-their-own-offices\/#the-final-reform\" >The final reform<\/a><\/li><\/ul><\/nav><\/div>\n<p>In the Roman state, local administration was based on the so-called <em>curiae<\/em> (equivalent to modern city councils), assemblies made up of the wealthiest inhabitants in a given administrative area, known as <em>curiales<\/em>. Interestingly, a council member did not necessarily have to be a Roman citizen, as the only quality necessary to enter the ranks of <em>decuriales, <\/em>from which councillors were recruited, was enough wealth, so freedmen or merchants sometimes served as councillors, although the latter had to close their businesses before taking up the office.<!--more--><\/p>\n<p>The duties of curials and their adult sons included managing the local community, carrying out the orders of the governor and imperial authorities, as well as collecting <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-economy\/taxes-in-ancient-rome\/\">taxes<\/a>. This last task, a rather dubious <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-religion\/gods-of-ancient-rome\/list-of-roman-gods\/honor\/\">honor<\/a> for those who performed it, will be discussed at greater length in this article.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"tax-collection\"><\/span>Tax collection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>It should be explained that the collection of taxes (Latin: <em>munus exigendi tributi<\/em>) had to be carried out by members of the city council, since by its nature it was neither degrading work nor simple manual labour, and could therefore not be delegated to members of other social classes that served the council. This principle was recorded in the <em>Digesta Iustiniani<\/em>, a collection of excerpts from the writings of Roman jurists compiled on the order of <a href=\"https:\/\/imperiumromanum.pl\/en\/article\/emperor-who-was-chosen-by-gods\/\">Emperor<\/a> Justinian I the Great in order to unify statutory law.<\/p>\n<p>50, 1, 17, 7: <em>Exigendi tributi munus inter sordida munera non habetur et ideo decurionibus quoque mandatur<\/em>.<\/p>\n<p>\u201cThe duty of collecting taxes is not considered a degrading task and is therefore also entrusted to decurions\u201d (authorial translation).<\/p>\n<p>By further read of this collection we also learn that tax collection was a &#8220;personal duty,&#8221; meaning a task assigned to a specific council member. This duty was also hereditary, passing from father to son, though it was theoretically possible to relinquish the post in favour of another person, which however was not so simple, as will be discussed later.<\/p>\n    <div class=\"ramka_ze_zdjeciem float-right \"\n         style=\"\">\n\n        <div class=\"zdjecie\">\n            <img\n                class=\"ramka-ze-zdjeciem\"\n                src=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana-400x238.jpg\"\n                srcset=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana-400x238.jpg 400w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana-600x358.jpg 600w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana-200x119.jpg 200w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana-640x381.jpg 640w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana.jpg 1200w\"                alt=\"Littera Florentina manuscript from the sixth century CE. On the presented page we can see fragments of Justinian\u2019s Digest\"\n                width=\"250\"\n                height=\"149\"\n               \n               \n            \/>\n\n            <a href=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Zdjecie-pochodzacego-z-VI-w.-n.e.-manuskryptu-Littera-Florentina-zawierajacego-fragmenty-Digestow-Justyniana.jpg\"\n               rel=\"fancybox\"\n               title=\"Littera Florentina manuscript from the sixth century CE. On the presented page we can see fragments of Justinian\u2019s Digest\">\n                <div class=\"iover\">\n                    <div class=\"zicon\">\n                        <i class=\"fa fa-search-plus\"><\/i>\n                    <\/div>\n                <\/div>\n            <\/a>\n        <\/div>\n\n                    <div class=\"opis\">\n                                Littera Florentina manuscript from the sixth century CE. On the presented page we can see fragments of Justinian\u2019s Digest            <\/div>\n        \n                    <div class=\"chmurka\">\n                Wikimedia Commons.            <\/div>\n        \n    <\/div>\n    \n<p>City councils collected taxes of various types and purposes: local fees, rents from municipal property, <a href=\"https:\/\/imperiumromanum.pl\/en\/donations\/\">donations<\/a> from the wealthy, interest on loans made to private individuals, and taxes imposed by imperial authorities, with the exception of customs duties. The collected taxes were then redistributed in two ways: donations and rents fed directly into the <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-economy\/budget-of-ancient-rome\/\">budget<\/a> of the council and the city, whereas the rest was transferred to the imperial treasury, where the money was divided with part of it being sent back to the region where it had been collected. For most of this period the amount was one third of what the city had originally transferred, but under the <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-constitution\/roman-empire\/roman-dynasties\/severan-dynasty\/\">Severan dynasty<\/a>, for example, <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-geography\/roman-cities\/\">cities<\/a> were stripped of the ability to manage their own funds, and all investments became dependent on the will of the imperial authorities.<\/p>\n<p>In modern times we might call this a cheap PR stunt, yet the Severans were known for their authoritarian approach, so their fiscal policy didn\u2019t have to be linked to want of gaining public support. Septimius Severus&#8217;s advice to his sons may serve as an accurate description of their general policy:<\/p>\n<p>&#8220;Be harmonious, enrich the soldiers, and scorn all other men.&#8221;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"nationalization-of-profits-privatization-of-losses\"><\/span>Nationalization of profits, privatization of losses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Going back to the redistribution of funds, shifting the duty of tax collection onto local administration meant that imperial authorities not only did not have to expand their own administrative staff, but also did not have to worry about the inflow of funds, as their want had to be satisfied in some way by the local councils.<\/p>\n<p>The empire expected a certain minimum revenue from a given city or region, which had to be paid under threat of various penalties imposed either on the collectors or on the local authorities as a whole. Constitutions issued in 321 and 326 CE ordered collectors to cover any shortfalls in coin or in kind, in the case of <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-society\/eating-habits-of-romans\/\">food<\/a> contributions (T. \u0141oposzko, <em>Zarys dziej\u00f3w spo\u0142ecznych<\/em>, p. 159). If the curial responsible for tax collection was unable to cover the full difference, the remaining councillors were required to help him.<\/p>\n<p>This system was somewhat modified by Emperor <a href=\"https:\/\/imperiumromanum.pl\/en\/biographies\/diocletian\/\">Diocletian<\/a> (emperor from 284 to 305 CE), who at the same time expanded the range of taxes owed to the state to include, among others, an inheritance tax, while abolishing the obligation to make up for the difference between expected and actual revenues.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"the-weight-of-office\"><\/span>The weight of office<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>At first glance, Diocletian&#8217;s abolition of the obligation to cover shortfalls out of one&#8217;s own pocket might seem like the removal of the office&#8217;s only serious flaw, but we must remember the compulsory nature of the office itself.<\/p>\n<p>Once chosen as a tax collector, an official could not easily withdraw from the entrusted work, and his entire life became a matter of state concern. A curial could not leave for another province without the governor&#8217;s consent (even to appear before the emperor himself), nor could he sell his property or make other decisions that might resulted in the diminishing of his estate, since doing so risked leaving him insolvent should he fail to meet his tax obligations.<\/p>\n    <div class=\"ramka_ze_zdjeciem float-right \"\n         style=\"\">\n\n        <div class=\"zdjecie\">\n            <img\n                class=\"ramka-ze-zdjeciem\"\n                src=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana-300x400.jpg\"\n                srcset=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana-300x400.jpg 300w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana-600x801.jpg 600w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana-200x267.jpg 200w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana-640x854.jpg 640w, https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana.jpg 1200w\"                alt=\"A fragment of a bust of Diocletian. Photograph by user Dosseman\"\n                width=\"250\"\n                height=\"334\"\n               \n               \n            \/>\n\n            <a href=\"https:\/\/imperiumromanum.pl\/wp-content\/uploads\/2026\/08\/Fragment-popiersia-Dioklecjana.jpg\"\n               rel=\"fancybox\"\n               title=\"A fragment of a bust of Diocletian. Photograph by user Dosseman\">\n                <div class=\"iover\">\n                    <div class=\"zicon\">\n                        <i class=\"fa fa-search-plus\"><\/i>\n                    <\/div>\n                <\/div>\n            <\/a>\n        <\/div>\n\n                    <div class=\"opis\">\n                                A fragment of a bust of Diocletian. Photograph by user Dosseman            <\/div>\n        \n                    <div class=\"chmurka\">\n                Wikimedia Commons.            <\/div>\n        \n    <\/div>\n    \n<p>The restrictions varied. For example, a collector who left his home region for more than five years could be legally stripped of his property, which would then pass to his newly chosen successor, meanwhile childless collectors were required to bequeath one quarter of their estate to the city. Inheritance itself often carried significant costs stemming from the system of <em>summa honoraria<\/em>, compulsory (since emperor\u2019s will was not to be argued with) payments made by newly appointed officials to the state. The sums varied depending on the period but could reach as much as 200,000 sesterces, exceeding the annual income of a typical upper-class citizen. Some sought refuge in the priesthood, but entering it was possible only with prior permission from the authorities, who could otherwise forcibly restore a curial to his previous status.<\/p>\n<p>The heavy burdens and restrictions placed on collectors led to some rather curious situations, in which wealthy citizens protested against their own social advancement into the curial class, since it carried above all the risk of becoming the next collector and having to contribute toward making up the tax contributions demanded by the empire. On the other hand, curials already caught up in the system had an interest in increasing the size of their group, since this reduced each individual&#8217;s share of the payments. This resulted in newly arrived residents and other persons with minimal ties to the local region, but with sufficiently large fortunes, being added to the curial lists.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"the-final-reform\"><\/span>The final reform<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Aside from Diocletian&#8217;s abolition of the &#8220;penalty&#8221; system mentioned above, the imperial authorities also tried to maintain a balance between fiscal pressure on the <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-society\/population-of-roman-empire\/\">population<\/a> and a more humane approach that minimized the risk of social unrest. Certain steps toward transferring the task of tax collection to the imperial administration were taken by <a href=\"https:\/\/imperiumromanum.pl\/en\/biographies\/valens\/\">Valens<\/a> (364\u2013378 CE) and Valentinian (364\u2013375 CE), who gradually replaced retiring curial collectors with state administrators.<\/p>\n<p>Emperor Anastasius I (known as Dicorus), who ruled the Eastern Empire from 491 to 518 CE, ultimately stripped curials of the task of tax collection, transferring it to imperial officials called <em>vindices<\/em>. This decision most likely resulted from growing unrest within the empire, manifested among other things in riots in <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-geography\/roman-cities\/constantinople\/\">Constantinople<\/a> and Antioch. This final break with local structures was the culmination of a longer process that had begun even before the fall of the Western <a href=\"https:\/\/imperiumromanum.pl\/en\/roman-constitution\/roman-empire\/\">Roman Empire<\/a>. In later centuries the tax collection system underwent many further modifications, though none of them had similarly negative consequences for those who served as collectors.<\/p>\n","protected":false},"featured_media":161574,"template":"","meta":{"_acf_changed":false,"footnotes":""},"kategorie_artykulow":[113],"class_list":["post-161575","artykuly","type-artykuly","status-publish","has-post-thumbnail","hentry","kategorie_artykulow-society"],"acf":[],"_links":{"self":[{"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/artykuly\/161575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/artykuly"}],"about":[{"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/types\/artykuly"}],"version-history":[{"count":3,"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/artykuly\/161575\/revisions"}],"predecessor-version":[{"id":161580,"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/artykuly\/161575\/revisions\/161580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/media\/161574"}],"wp:attachment":[{"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/media?parent=161575"}],"wp:term":[{"taxonomy":"kategorie_artykulow","embeddable":true,"href":"https:\/\/imperiumromanum.pl\/en\/wp-json\/wp\/v2\/kategorie_artykulow?post=161575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}