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On this page: Tauriscus – Taxes



cheirls, the hundred-armed sons of Uranus. In later times its signification altered, and it came to mean the lower regions as the place of damnation, in which the wicked who had been condemned by the judges of the world below suffered endless torments. (See hades, realm of.) As a person, Tartarus is the son of J5ther and Ge; and, by his mother, he is the father of Typhoeus.

Tauriscus. A Greek artist of Tralles, belonging to the school of Rhodes. He and his fellow countryman Apollonius were the sculptors of the celebrated group of Dirce. i (See cut on p. 195.) |

Taxes. In Athens, as in the free states ', of Greece generally, the citizens were freed i from every personal tax; only for their slaves they had to pay the MGbOlfin, a yearly poll-tax of three obols (4d.) for each. On the other hand, among the residents who were not citizens, the metceci (q.v.) paid a yearly protection tax of twelve drachmae (8s.) for each independent man, and six drachmas for every woman who managed her own houee, and the freedmen paid the trlobdlSn in addition. Besides this, all tradesmen who were not citizens had to pay a trade tax. (For extraordinary taxes on property see eisphora ; for the more or less costly public services undertaken by wealthy citizens, see leitourgia.) As indirect taxes may be mentioned: (1) the tax of 1 per cent, on the selling price paid at the sale of a piece of land. (2) The market tax, which was paid, partly at the gates, partly at the place of sale, by strangers and mltaci for the wares offered for sale in retail dealing ; different articles were charged at different rates. (3) The tax on imports and exports, which was 2 per cent, on all imported or exported goods without distinction of kind. The State did not levy its dues and taxes itself, but caused them to be let out to indi­viduals or companies by special officials, called the Poletrr, (q.v.~). (See telon.e.)

As at Athens, so under the Roman Re­public, there was no direct taxation for citizens, except the property tax raised in extraordinary cases. (See tributum.) The Roman citizen paid indirect taxes in the harbour tax (see portoridm), and the. tax introduced after 357 b.c. on the manu­mission of slaves at the rate of 5 per cent, of the value of the slave set free (vicfsima mdnumisslonis). Both taxes were let by the State to pubKcHni (q.v.). Rome did not receive from her allies in Italy either direct or indirect taxes, apart from the obligations as to supplying soldiers and

ships imposed on them by the alliance. After the right of citizenship was granted to them in 89 b.c. they were placed on the same footing as the citizens with respect to indirect taxes. But the provinces had to pay all the more to Rome, partly by direct, partly by indirect taxation. Yet, especially with regard to the former, there was no similarity of treatment, but every province had its own form of taxation, which, as a rale, was assimilated to the system existing in it at the time of its con­quest. Some provinces paid a fixed yearly sum (see stipendium), which was raised by communal districts through the chief towns of each district, while others paid a certain quota of the varying produce of the culti­vated land in the province (see decuma), which was farmed out to publicani. The provinces felt indirect taxation chiefly through the harbour tax, and indeed every province seems to have formed a separate fiscal district. Under the Empire it was only the indirect taxes that were at first made higher for the citizens, as Augustus added to the taxes on harbours and manu­mission the centeslma venalium, 1 per cent, on the price of articles sold at auctions; the quinta et vicesima manci-piorum, or 4 per cent, on the price of every slave bought, and the vicesima hereditatum et legdtorum, of 5 per cent, on all inheri­tances above 100,000 sesterces, which did not fall to the nearest blood-relations, and on all legacies. The freedom of the citizens from direct taxation continued unimpaired, and when Caracalla, in 212 A.D., had granted to all free subjects of the Empire the right of citizenship, Italy, at least, maintained its freedom from taxation, until Diocletian (in 284) removed the last distinctions between the inhabitants of Italy and of other parts of the Empire, and introduced into Italy the same taxation as obtained in the pro­vinces. It had in course of time been re­duced to a more uniform system, on the basis of a general census of the Empire. The chief tax was the land tax (tributum soli), the total sum of which was pro­mulgated every year by the emperor for the whole Empire, and divided amongst the provinces according to the number of taxable units (ifigd or capita) which each province was set down as containing in the periodically revised registers. Connected with this tax in money were contributions in kind to the imperial stores for the army and the officials, who had a claim to them. The male and female population of the

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