Aerorium

In ancient Rome the aerarium (erario in modern Spanish) was the name given to the public treasury, obtained through collection of taxes. Its headquarters were in the Temple of Saturn on the Capitol Hill, which is why it was commonly called Aerarium Saturni. In the contemporary era, and even in the 21st century, the word maintains its meaning in all countries of the world, although with variables such as the collection of taxes in banks and/or public and private entities, authorized by each nation, to collect them.

Republican era

Under the Republic, its supervision corresponded to the censors, although the management of taxes was supervised by the quaestors. The treasury was nourished by the taxes and tributes collected by the Republic; In principle, taxes had to be paid by all citizens, but Roman citizens were exempt from personal tribute with the victories of Roman generals over the Hellenistic kingdoms, particularly over Macedonia and Syria.

The majority of the income came from the amounts that the communities subject to Rome had to deliver, both in Italy and in the provinces, to which were added the war loot obtained in the numerous campaigns undertaken by the republican armies, and, a permanent reserve amount created as a consequence of the Gaul invasion of 390 BC. C., and which was only suppressed by Julius Caesar

As the republican Roman state had a very rudimentary administrative system, since the time of the Punic Wars, the management of tributes, but also of supplies for the armies and other matters of economic interest for the Republic, were entrusted to associations of wealthy prominent men - Senators were excluded, although they used front men to be able to evade legal prohibitions - who formed societies, called Societates publicanorum.

Thus, the specific taxes of a province or another place were leased by the censors en bloc to one or several of these societates, which paid a lump sum in cash to the republican treasury, and then, They collected the tax, evidently with a substantial profit. Supervision in the provinces corresponded to the governors and the quaestors, but they only had to ensure the delivery of what had been agreed upon to the Treasury, so that the usurious procedures used by the publicans lacked supervision, and if the provincials, overwhelmed Because of the exactions, the governors protested and used armed force against them.

In addition, as many governors had particular interests in enriching themselves, they often agreed with publicans to squeeze their subjects. The provincials could complain to the Roman Senate by sending a commission, sponsored by some notable senator who acted as patron, accusing a governor of the crime of concussion, but success was usually very limited, as the senators acted according to the principle of "Today for you, tomorrow for me. Only some especially scandalous cases prospered, such as the attack carried out by Cicero in defense of the Sicilians against Gaius Verres.

Evidently, this management system, which was not very different from looting, generated excessive tensions of all kinds, which were complicated by the civil wars at the end of the republic, making its reform necessary.

Imperial Era

When the Principality was established, the Aerarium became the public treasury of the Senate, and its income came exclusively from the taxation of the senatorial provinces, although Augustus himself entrusted the control of this collection to an equestrian procurator appointed directly by him, and he reserved the right to dispose of the money deposited in this public fund.

At the same time, Augustus progressively developed other tax funds; thus, in 4 a. C. he created the Aerarium Militaris to pay the monetary prize established for military personnel who were discharged upon completing the prescribed period of service; Shortly before, the patrimonium Caesaris, or treasury into which taxes from the imperial provinces flowed, and the patrimonium rei privatae or personal fortune of the emperor, which was nourished by with the personal properties of the emperor, which included all the income of Egypt, annexed to the Roman State as the personal property of the emperor.

Types of taxes

The taxes that fed the public treasury were quite varied, and, in general, relatively similar to the current ones. Thus, there were direct and indirect taxes, but it must be taken into account that the Roman citizens of Italy and the provincial communities with ius italicum were exempt from direct taxes since the beginning of the 2nd century BC. c.

The most important direct tax was the vectigal or tribute imposed by Rome on the peoples subject to it, which was considered a kind of compensation for the cultivation of the lands assigned to the community, since The provincial land was property of the Roman people, and they, through the Senate, transferred it for use to each provincial community. Likewise, the privileged communities of the provinces, colonies and municipalities had to pay the Roman state an equivalent tax called tributum.

Indirect taxes were quite varied, and fit the definition of consumption. The most important was a percentage applied to the sale and purchase of products, called centessima rerum venalium, equivalent to 1% of the value of what was exchanged, but which in some provinces, particularly those of Gaul, was higher, receiving the name Quadragessima Galliarum, equivalent to 2.5% of all transactions.

Other taxes were applied to certain legal acts, such as the vigésima hereditatis, 5% on inheritances, or the vigésima libertatis, 5% on the value of the manumitted slaves.

Tax management

The management of these taxes was supervised by equestrian procurators appointed by the emperor, sometimes general, sometimes specific, and, in general, they were collected in the portoria or tax offices.

In the early days of the Empire, as at the end of the Republic, the collection was leased by the state to private corporations, called societates publicanorum, or, more commonly, publicans, who paid a certain amount raised to the public treasury and then they collected the taxes through their own means, evidently, with the support of the provincial authorities.

This system caused numerous problems of public order, so, progressively, the societates publicanorm were replaced throughout the 1st century by equestrian procurators appointed by the emperor, and endowed with capacity and personnel to be able to perform these functions.