Centesima rerum venalium

Centesima rerum venalium (lit. 'hundredth of the value of everything sold') was a 1% tax on goods sold at auction during the

Roman empire

.

History

Tax revenues went into a fund to pay military retirement benefits (

papyri.^[2] It was one of three major indirect taxes levied on Roman citizens in the provinces of the Empire.^[3]

References

^ Gardner, "Liability to Inheritance Tax," p. 205; Graham Burton, "Government and the Provinces," in The Roman World (Routledge, 1987, 2002), p. 428; Peter Michael Swan, The Augustan Succession: An Historical Commentary on Cassius Dio's Roman History Books 55–56 (9 B.C–A.D. 14) (Oxford University Press, 2004), p. 178.

procurator of the 5 percent inheritance tax on his career résumé (CIL
10.482).

^ Burton, "Government and the Provinces," p. 428.

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[1] Gardner, "Liability to Inheritance Tax," p. 205; Graham Burton, "Government and the Provinces," in The Roman World (Routledge, 1987, 2002), p. 428; Peter Michael Swan, The Augustan Succession: An Historical Commentary on Cassius Dio's Roman History Books 55–56 (9 B.C–A.D. 14) (Oxford University Press, 2004), p. 178.

[2]

[3]