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Tax Farming
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury. Farming in this sense has nothing to do with agriculture, other than in a metaphorical sense. Etymology There are two possible origins for ''farm''. Derivation from classical Latin Some sources derive "farm" with its French version ''ferme'', most notably used in the context of the Fermiers Generaux, from the mediaeval Latin ''firma'', meaning "a fixed agreement, contract", ultimately from the classi ...
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Old French
Old French (, , ; ) was the language spoken in most of the northern half of France approximately between the late 8th [2-4; we might wonder whether there's a point at which it's appropriate to talk of the beginnings of French, that is, when it was deemed no longer make to think of the varieties spoken in Gaul as Latin. Although a precise date can't be given, there is a general consensus (see Wright 1982, 1991, Lodge 1993) that an awareness of a vernacular, distinct from Latin, emerged at the end of the eighth century.] and mid-14th centuries. Rather than a unified Dialect#Dialect or language, language, Old French was a Dialect cluster, group of Romance languages, Romance dialects, Mutual intelligibility, mutually intelligible yet Dialect continuum, diverse. These dialects came to be collectively known as the , contrasting with the , the emerging Occitano-Romance languages of Occitania, now the south of France. The mid-14th century witnessed the emergence of Middle French, the lang ...
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Augustus
Gaius Julius Caesar Augustus (born Gaius Octavius; 23 September 63 BC – 19 August AD 14), also known as Octavian (), was the founder of the Roman Empire, who reigned as the first Roman emperor from 27 BC until his death in AD 14. The reign of Augustus initiated an Roman imperial cult, imperial cult and an era of regional hegemony, imperial peace (the or ) in which the Roman world was largely free of armed conflict. The Principate system of government was established during his reign and lasted until the Crisis of the Third Century. Octavian was born into an equites, equestrian branch of the plebeian Octavia gens, Octavia. Following his maternal great-uncle Julius Caesar's assassination of Julius Caesar, assassination in 44 BC, Octavian was named in Caesar's will as his Adoption in ancient Rome, adopted son and heir, and inherited Caesar's name, estate, and the loyalty of his legions. He, Mark Antony, and Marcus Lepidus formed the Second Triumvirat ...
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Galilee
Galilee (; ; ; ) is a region located in northern Israel and southern Lebanon consisting of two parts: the Upper Galilee (, ; , ) and the Lower Galilee (, ; , ). ''Galilee'' encompasses the area north of the Mount Carmel-Mount Gilboa ridge and south of the east-west section of the Litani River. It extends from the Israeli coastal plain and the shores of the Mediterranean Sea with Acre, Israel, Acre in the west, to the Jordan Valley to the east; and from the Litani in the north plus a piece bordering on the Golan Heights to Dan (ancient city), Dan at the base of Mount Hermon in the northeast, to Mount Carmel and Mount Gilboa in the south. It includes the plains of the Jezreel Valley north of Jenin and the Beit She'an Valley, the Sea of Galilee, and the Hula Valley. Etymology The region's Hebrew name is , meaning 'district' or 'circle'. The Hebrew form used in Isaiah 9, Isaiah 8:23 (Isaiah 9:1 in the Christian Old Testament) is in the construct state, leading to "Galilee of the ...
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Capernaum
Capernaum ( ; ; ) was a fishing village established during the time of the Hasmoneans, located on the northern shore of the Sea of Galilee. It had a population of about 1,500 in the 1st century AD. Archaeological excavations have revealed two ancient synagogues built one over the other. A house turned into a church by the Byzantines is held by Christian tradition to have been the home of Saint Peter. The village was inhabited continuously from the 2nd century BC to the 11th century AD, when it was abandoned sometime before the First Crusade. This includes the re-establishment of the village northeast of the earlier location in c. 700, during the Early Islamic period. Toponymy ''Kfar Naḥum'', the original name of the town, means "village of comfort" in Hebrew, and apparently there is no connection with the prophet named Nahum. In the writings of Josephus, the name is rendered in Koine Greek as (''Kapharnaoúm''). and (''Kepharnōkón''); the New Testament uses ''Kapha ...
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Matthew The Apostle
Matthew the Apostle was one of the Twelve Apostles, twelve apostles of Jesus. According to Christian traditions, he was also one of the four Evangelists as author of the Gospel of Matthew, and thus is also known as Matthew the Evangelist. The claim of his gospel authorship is rejected by most modern biblical scholars, though the "traditional authorship still has its defenders." The New Testament records that as a Disciple (Christianity), disciple, he followed Jesus. Church Fathers, such as Irenaeus and Clement of Alexandria, relate that Matthew preached the gospel in Judea before going to other countries. In the New Testament Matthew is mentioned in Matthew 9:9 and Matthew 10:3 as a tax collector (in the NIV, New International Version and other translations of the Bible) who, while sitting at the "receipt of custom" in Capernaum, was called to follow Jesus. He is also listed among the Twelve Disciples, but without identification of his background, in Mark 3:18, Luke 6:15 and ...
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Disciple (Christianity)
In Christianity, a disciple is a dedicated follower of Jesus in Christianity, Jesus. This term is found in the New Testament only in the Canonical Gospels, Gospels and Acts of the Apostles, Acts. Originating in the ancient Near East, the concept of a disciple is an adherent of a teacher. Discipleship is not the same as being a student in the modern sense; a disciple in the ancient biblical world actively imitation, imitated both the life and teaching of the master. It was a deliberate apprenticeship which made the fully formed disciple a living copy of the master. The New Testament records many followers of Jesus during Ministry of Jesus, his ministry. Some disciples were given a Christian mission, mission, such as the Matthew 10, Little Commission, the Seventy disciples, commission of the seventy in Luke's Gospel, the Great Commission after the resurrection of Jesus, or the Conversion of Paul the Apostle, conversion of Paul, making them ''Apostles in the New Testament, apostle ...
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Publicani
The (Latin language, Latin ; Ancient Greek, Greek τελώνης ''telōnēs'') were public contractors in the Roman Republic and Roman Empire, Empire. In their official capacity, they often supplied the Roman legions and military, managed the collection of port duties, and oversaw public building projects. In addition, they served as tax collectors for the Roman Republic (and later the Roman Empire), tax farming, farming the taxes of the Roman provinces, and bidding on contracts for the collection of various types of taxes. Importantly, this role as tax collectors was not emphasized until late into the history of the Republic. The publicans were usually of the class of ''equites''. During the republican era, civil service, which was the size of modern middle-sized city governments, dealt with organising public policy for nearly thirty million people. The solution for the day-to-day operation of public administration was the extensive use of private contracting in the impleme ...
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Roman Province
The Roman provinces (, pl. ) were the administrative regions of Ancient Rome outside Roman Italy that were controlled by the Romans under the Roman Republic and later the Roman Empire. Each province was ruled by a Roman appointed as Roman governor, governor. For centuries, it was the largest administrative unit of the foreign possessions of ancient Rome. With the administrative reform initiated by Diocletian, it became a third level administrative subdivision of the Roman Empire, or rather a subdivision of the Roman diocese, imperial dioceses (in turn subdivisions of the Praetorian prefecture, imperial prefectures). History A province was the basic and, until the Tetrarchy (from AD 293), the largest territorial and administrative unit of the empire's territorial possessions outside Roman Italy. During the republic and early empire, provinces were generally governed by politicians of Roman senate, senatorial rank, usually former Roman consul, consuls or former praetors. ...
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Rome
Rome (Italian language, Italian and , ) is the capital city and most populated (municipality) of Italy. It is also the administrative centre of the Lazio Regions of Italy, region and of the Metropolitan City of Rome. A special named with 2,746,984 residents in , Rome is the list of cities in the European Union by population within city limits, third most populous city in the European Union by population within city limits. The Metropolitan City of Rome Capital, with a population of 4,223,885 residents, is the most populous metropolitan cities of Italy, metropolitan city in Italy. Rome metropolitan area, Its metropolitan area is the third-most populous within Italy. Rome is located in the central-western portion of the Italian Peninsula, within Lazio (Latium), along the shores of the Tiber Valley. Vatican City (the smallest country in the world and headquarters of the worldwide Catholic Church under the governance of the Holy See) is an independent country inside the city boun ...
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Gaius Gracchus
Gaius Sempronius Gracchus ( – 121 BC) was a reformist Roman politician and soldier who lived during the 2nd century BC. He is most famous for his tribunate for the years 123 and 122 BC, in which he proposed a wide set of laws, including laws to establish colonies outside of Italy, engage in further land reform, reform the judicial system and system for provincial assignments, and create a subsidised grain supply for Rome. The year after his tribunate, his political enemies used political unrest – which he and his political allies had caused – as an excuse to declare martial law and march on his supporters, leading to his death. After his death, his political allies were purged in a series of trials, but most of his legislation was undisturbed. His brother was the reformer Tiberius Sempronius Gracchus. Both, known together as the Gracchi brothers, were the sons of the Gracchus who was consul in 177 and 163 BC. Background Gaius Gracchus was born i ...
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Tax Collection
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits. In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support ( welfare) to families and individuals (through payment of tax credit A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state. It may also be a credit granted in recognition of taxes already paid or a form of state "dis ...s or transfer payments). The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director. Revenue services by jurisdiction Refe ...
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