Vicesima libertatis
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The Vicesima libertatis, also known as the Vicesima Manumissionum was an ancient Republican Roman tax on freed slaves.[1] If the master freed the slave the government would tax the master for 5% of the slaves value.[2] If the slave freed themselves they would be taxed.[3][4][5] Another possibility is that the tax was for registering a slave as free, not for freeing them in the first place. It was established in 357 BCE by the Consul Gnaeus Manlius.[6] There is no archaeological evidence for this tax in all provinces except for Italy before the Severan dynasty.[7][8]
References
- ^ Roncaglia, Carolynn E. (2018-05-15). Northern Italy in the Roman World: From the Bronze Age to Late Antiquity. JHU Press. p. 64. ISBN 978-1-4214-2520-7.
- ^ Hin, Saskia (2013-02-14). The Demography of Roman Italy: Population Dynamics in an Ancient Conquest Society 201 BCE-14 CE. Cambridge University Press. p. 269. ISBN 978-1-107-00393-4.
- ^ Berger, Adolf (2002). Encyclopedic Dictionary of Roman Law. The Lawbook Exchange, Ltd. p. 764. ISBN 978-1-58477-142-5.
- ^ Czajkowski, Kimberley; Eckhardt, Benedikt; Strothmann, Meret (2020-06-10). Law in the Roman Provinces. Oxford University Press. p. 297. ISBN 978-0-19-258239-3.
- ^ Hin, Saskia (2013-02-14). The Demography of Roman Italy: Population Dynamics in an Ancient Conquest Society 201 BCE-14 CE. Cambridge University Press. p. 218. ISBN 978-1-107-00393-4.
- ^ Zelnick-Abramovitz, Rachel (2013-09-05). Taxing Freedom in Thessalian Manumission Inscriptions. BRILL. p. 10. ISBN 978-90-04-25662-0.
- ^ Davenport, Caillan (2019-01-10). A History of the Roman Equestrian Order. Cambridge University Press. ISBN 978-1-108-75017-2.
- ^ Edwards, Iorwerth Eiddon Stephen; Gadd, Cyril John; Boardman, John; Hammond, Nicholas Geoffrey Lemprière; Bowman, Alan; Walbank, Frank William; Garnsey, Peter; Astin, A. E.; Lewis, David Malcolm (1970). The Cambridge Ancient History: Volume 12, The Crisis of Empire, AD 193-337. Cambridge University Press. p. 166. ISBN 978-0-521-30199-2.
Category:Slavery in ancient Rome Category:Taxation in ancient Rome