ABSTRACT

The establishment of military pay by Rome in 406 BC necessitated state revenues to fund it, and the result was a war tax called “tributum.” The increasing regularity of war in the fourth century, and the eventual doubling of the legions in or before 311 BC, required not only more citizen recruits but also a strengthening of the tax base to fund military pay. Although the Romans nominally demanded manpower alone from their allies, the imposition of citizenship on other vanquished cities and peoples was a means of extracting resources and wealth under the guise civic privilege. Extending citizenship, with or without the vote, to defeated communities was a vehicle to finance Roman conquest. To newly enfranchised communities, such as Tusculum or Suessula, the tributum was effectively a form of tribute. The decision to extend full citizenship, partial citizenship, or a simple treaty to the defeated had fiscal implications, and Rome’s treatment of foes should be seen as constituting a broadly military, diplomatic, and fiscal policy.