Tributum soli
{{Short description|Ancient Roman tax on land}}
The Tributum soli was a direct ancient Roman tax on agricultural land and possibly the equipment used to cultivate the land.{{Cite book |last1=EVANS |first1=CRAIG A. |url=https://books.google.com/books?id=DmjnDwAAQBAJ |title=Dictionary of New Testament Background |last2=PORTER |first2=STANLEY E. |date=2020-05-21 |publisher=Inter-Varsity Press |isbn=978-1-78974-047-9 |language=en}}{{Cite book |last=Adams |first=Samuel L. |url=https://books.google.com/books?id=8qt1BwAAQBAJ |title=Social and Economic Life in Second Temple Judea |date=2014-08-15 |publisher=Westminster John Knox Press |isbn=978-1-61164-523-1 |pages=172 |language=en}}{{Cite book |last=Sessa |first=Kristina |url=https://books.google.com/books?id=lidmDwAAQBAJ |title=Daily Life in Late Antiquity |date=2018-08-09 |publisher=Cambridge University Press |isbn=978-1-108-58063-2 |pages=145 |language=en}} The size of tax was determined based on the size and quality of the land,{{Cite book |last=Ermatinger |first=James W. |url=https://books.google.com/books?id=9rI6CgAAQBAJ |title=The World of Ancient Rome: A Daily Life Encyclopedia [2 volumes]: A Daily Life Encyclopedia |date=2015-08-11 |publisher=ABC-CLIO |isbn=978-1-4408-2908-6 |pages=149 |language=en}}{{Cite book |last=Kehoe |first=Dennis P. |url=https://books.google.com/books?id=QpVFDwAAQBAJ |title=Law and the Rural Economy in the Roman Empire |date=2010-03-25 |publisher=University of Michigan Press |isbn=978-0-472-02535-0 |language=en}}{{Cite book |last=Oakman |first=Douglas E. |url=https://books.google.com/books?id=ZOOKsk6OT_0C |title=The Political Aims of Jesus |date=2012 |publisher=Fortress Press |isbn=978-1-4514-2431-7 |pages=74 |language=en}} and the land was assessed using a census.{{Cite book |last=Sartre |first=Maurice |url=https://books.google.com/books?id=9y7nTpFcN3AC |title=The Middle East Under Rome |date=2005 |publisher=Harvard University Press |isbn=978-0-674-01683-5 |pages=104 |language=en}}{{Cite book |url=https://books.google.com/books?id=ryr5DwAAQBAJ |title=The Tabula Lugdunensis: A Critical Edition with Translation and Commentary |date=2020-09-03 |publisher=Cambridge University Press |isbn=978-1-108-62317-9 |pages=159 |language=en}}{{Cite book |last1=Holmén |first1=Tom |url=https://books.google.com/books?id=LuKMmVu0tpMC |title=Handbook for the Study of the Historical Jesus (4 Vols) |last2=Porter |first2=Stanley E. |date=2010 |publisher=BRILL |isbn=978-90-04-16372-0 |pages=3426 |language=en}} Greek cities during the Roman Empire would appoint magistrates, usually called dekaprotoi.{{Cite book |last=Marek |first=Christian |url=https://books.google.com/books?id=umUuEAAAQBAJ |title=In the Land of a Thousand Gods: A History of Asia Minor in the Ancient World |date=2021-07-13 |publisher=Princeton University Press |isbn=978-0-691-23365-9 |pages=388 |language=en}} During the Roman Empire the Tributum soli was split into two taxes, the stipendium and the Tributum soli.{{Cite book |last1=Hornblower |first1=Simon |url=https://books.google.com/books?id=AIgdBAAAQBAJ |title=The Oxford Companion to Classical Civilization |last2=Spawforth |first2=Antony |last3=Eidinow |first3=Esther |date=2014 |publisher=Oxford University Press |isbn=978-0-19-870677-9 |pages=845 |language=en}}{{Cite book |last=Sandys |first=John Edwyn |url=https://books.google.com/books?id=JM8IBwAAQBAJ&dq=Tributum+soli&pg=PA348 |title=A Companion to Latin Studies |date=2015 |publisher=Cambridge University Press |isbn=978-1-107-49759-7 |pages=348 |language=en}} The difference between the two was that the stipendium was used in senatorial provinces, while the Tributum was used in imperial provinces.{{Cite book |last=Berger |first=Adolf |url=https://books.google.com/books?id=iklePELtR6QC |title=Encyclopedic Dictionary of Roman Law |date=2002 |publisher=The Lawbook Exchange, Ltd. |isbn=978-1-58477-142-5 |pages=745 |language=en}}{{Cite book |last=Mousourakis |first=George |url=https://books.google.com/books?id=cwTFDwAAQBAJ |title=The Historical and Institutional Context of Roman Law |date=2017-03-02 |publisher=Routledge |isbn=978-1-351-88841-7 |pages=264 |language=en}} In some areas it was a fixed sum paid in currency.{{Cite book |last=Oakman |first=Douglas E. |url=https://books.google.com/books?id=ZOOKsk6OT_0C |title=The Political Aims of Jesus |date=2012 |publisher=Fortress Press |isbn=978-1-4514-2431-7 |pages=68 |language=en}}{{Cite book |last1=Harris |first1=Peter |url=https://books.google.com/books?id=ioY7EAAAQBAJ |title=Studies in the History of Tax Law, Volume 10 |last2=Cogan |first2=Dominic de |date=2021-08-26 |publisher=Bloomsbury Publishing |isbn=978-1-5099-3989-3 |pages=12 |language=en}} It was paid in kind and collected by the publicani in other provinces.{{Cite book |last=Freyne |first=Sean |url=https://books.google.com/books?id=53ONAwAAQBAJ |title=The Jesus Movement and Its Expansion: Meaning and Mission |date=2014-07-09 |publisher=Wm. B. Eerdmans Publishing |isbn=978-0-8028-6786-5 |pages=58 |language=en}}