From <https://tinyurl.com/36mpxjs5>:linebreak[Go there for pix and for full story]linebreak===========================linebreaklinebreakArchaeologylinebreaklinebreakThe Art of the Unpaid Denarius: Tax Evasion in Ancient RomelinebreaklinebreakStruggle between the treasury and citizens was a defining feature of the Roman empire, rivaling modern systems in both administrative complexity and the sheer creativity of the taxpayers trying to escape itlinebreakTerry MadenholmlinebreaklinebreakThe importance of taxes to the existence of the Roman Empire was already highlighted by Cicero in the 1st century B.C.E., though the legendary Roman orator, statesman, and lawyer viewed them through the lens of necessity and stability rather than personal enthusiasm.linebreaklinebreakCicero explained that the primary purpose of taxation was to safeguard the state and protect its citizens, particularly by supporting and maintaining the military. As he famously declared, "The sinews of war are infinite money"; without a reliable stream of revenue, the Roman territory would have been unable to defend and maintain its borders.linebreaklinebreakHowever, Cicero harbored deep reservations about how taxes were collected and distributed. In De Officiis, Cicero notes that the main purpose of a government is to ensure that "each individual keeps what belongs to him." As governor of Cilicia, he had witnessed the ruthless greed of the publicani (tax collectors) and held no illusions about their integrity. He championed a method to base taxes on the benefits received from the state and a person's ability to pay, ensuring that the burden did not oppress the productive classes.linebreaklinebreakThis philosophy took center stage during his prosecution of Gaius Verres, the notorious governor of Sicily. Cicero demonstrated how Verres had colluded with unscrupulous tax collectors to subvert the law, systematically stealing from local farmers and consequently treating Roman allies like defeated foes: "Countless sums of money, under a new and unprincipled regulation, were wrung from the purses of the farmers; our most loyal allies were treated as if they were national enemies."linebreaklinebreak'Money does not stink'linebreakApproximately three centuries later, the realities of imperial taxation found another strong critic in Cassius Dio. The Roman senator and historian provided some of the most detailed and critical accounts of Roman fiscal policy.linebreaklinebreakWriting from the perspective of the senatorial elite, Dio regarded taxation as closely bound to the moral character of imperial rule: good emperors maintain taxes at moderate and predictable levels, whereas bad emperors "bleed" their subjects by continually introducing new means to extract wealth from them.linebreaklinebreakYet despite harboring profound distrust of imperial greed, Dio remained a political realist who understood taxation to be indispensable - the financial lifeblood upon which the empire depended. In his Roman History, he explains the absolute necessity of systematic tax assessment:linebreaklinebreak"From what source, then, is the money to be provided for these soldiers and for the other expenses that will of necessity be incurred? [...] For we cannot survive without soldiers, and men will not serve as soldiers without pay. Therefore, let us assume in our deliberations that, under whatever form of government we shall live, we shall certainly be constrained to secure funds. [...] The next step is to provide for any deficiency by levying an assessment upon absolutely all property which produces any profit for its possessors, and by establishing a system of taxes among all the peoples we rule. For it is but just and proper that no individual or district be exempt from these taxes, inasmuch as they are to enjoy the benefits derived from the taxation as much aslinebreaklinebreakTo meet this absolute necessity outlined by Dio, Roman emperors often had to look far beyond traditional property and agricultural assessments, seeking new sources of revenue, sometimes in highly unusual places. Among the most notorious was the tax on urine introduced by Emperor Vespasian.linebreaklinebreak[…]linebreak