Finances of the State
It remains that we should notice the economic and social relations of the period before us, so far as we have not already done so.
Italian Revenues
The finances of the state were from the commencement of this epoch substantially dependent on the revenues from the provinces. In Italy the land-tax, which had always occurred there merely as an extraordinary impost by the side of the ordinary domanial and other revenues, had not been levied since the battle of Pydna, so that absolute freedom from land-tax began to be regarded as a constitutional privilege of the Roman landowner. The royalties of the state, such as the salt monopoly(5) and the right of coinage, were not now at least, if ever at all, treated as sources of income. The new tax on inheritance(6) was allowed to fall into abeyance or was perhaps directly abolished. Accordingly the Roman exchequer drew from Italy including Cisalpine Gaul nothing but the produce of the domains, particularly of the Campanian territory and of the gold mines in the land of the Celts, and the revenue from manumissions and from goods imported by sea into the Roman civic territory not for the personal consumption of the importer. Both of these may be regarded essentially as taxes on luxury, and they certainly must have been considerably augmented by the extension of the field of Roman citizenship and at the same time of Roman customs-dues to all Italy, probably including Cisalpine Gaul.
Provincial Revenues