''Centesima rerum venalium'' () was a 1% tax on goods sold at auction during the

Roman Empire The Roman Empire ruled the Mediterranean and much of Europe, Western Asia and North Africa. The Roman people, Romans conquered most of this during the Roman Republic, Republic, and it was ruled by emperors following Octavian's assumption of ...

History

Tax revenues went into a fund to pay military retirement benefits ('' aerarium militare''), along with those from a new sales tax (''centesima rerum venalium''), a 1% tax on goods sold at auction. The inheritance tax is extensively documented in sources pertaining to

Roman law Roman law is the law, legal system of ancient Rome, including the legal developments spanning over a thousand years of jurisprudence, from the Twelve Tables (), to the (AD 529) ordered by Eastern Roman emperor Justinian I. Roman law also den ...

, inscriptions, and

papyri Papyrus ( ) is a material similar to thick paper that was used in ancient times as a writing surface. It was made from the pith of the papyrus plant, ''Cyperus papyrus'', a wetland sedge. ''Papyrus'' (plural: ''papyri'' or ''papyruses'') can ...

. It was one of three major

indirect tax An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of ...

es levied on Roman citizens in the

provinces A province is an administrative division within a country or state. The term derives from the ancient Roman , which was the major territorial and administrative unit of the Roman Empire's territorial possessions outside Italy. The term ''provi ...

of the

Empire An empire is a political unit made up of several territories, military outpost (military), outposts, and peoples, "usually created by conquest, and divided between a hegemony, dominant center and subordinate peripheries". The center of the ...

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

References

Taxation in ancient Rome {{tax-stub