Rzymskie tributum ex censu jako instrument finansowy
Roman tributum ex censu as Financial Instrument

Summary/Abstract: Contemporary expressions with reference to public impositions are often used to describe conditions in antiquity. This is a common and accepted practice and often difficult to avoid as it helps in our communication. At the same time, however, we should be mindful of the anachronisms which may be result. Mindful of these concerns, the Roman tributum ex censu (tributum civium Romanorum) – the extraordinary property tax levied on Roman citizens – may be regarded as a financial instrument. From today’s point of view it does not fulfill the criteria of a tax. It was collected from citizens in order to finance wars, in particular to finance the soldiers’ wages, and was only levied when there were insufficient state funds to cover the requirement. Therefore it can be seen as a compulsory investment which could, possibly, be returned regardless of the outcome of the war. Sources confirm cases of money returned to the payers after a successful campaign. There is no doubt, that without being able to apply this levy, or similar financial instruments the first Roman conquests would not have been made possible at all.

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