Tributum soli

The Tributum soli was a direct ancient Roman tax on agricultural land and possibly the equipment used to cultivate the land.^[1][2][3] The size of tax was determined based on the size and quality of the land,^[4][5][6] and the land was assessed using a census.^[7][8][9] Greek cities during the Roman Empire would appoint magistrates, usually called dekaprotoi.^[1][10] During the Roman Empire the Tributum soli was split into two taxes, the stipendium and the Tributum soli.^[11][12] The difference between the two was that the stipendium was used in senatorial provinces, while the Tributum was used in imperial provinces.^[13][14] In some areas it was a fixed sum paid in currency.^[15][16] It was paid in kind and collected by the publicani in other provinces.^[11][17]

Ancient Roman farmer, the Tributum Soli was an agricultural tax