The Fiscus in the First Two Centuries 65
amount,’’^128 and another froma.d.254 a penalty paid ‘‘to the most sacred
treasury’’(toiērotatontameion).^129 InEgypt,ontheotherhand,whiletheinsti-
tutionoftheprostimoncontinuesincontractsoftheRomanperiod,itispaid
‘‘tothepublictreasury’’(to dēmosion).^130 Aclearexampleoftheinstitutionin
thewesternprovincescomesfromaninscriptionrecordingabenefactionto
thecollegium fabrum Narbonensium(thesocialclubofengineersinNarbo)in
a.d.149;thefunds,ifmisused,weretorevert‘‘tothefiscusofthe[our]great
princeps.’’^131 But,whilethefactsarethuswellattested,thelegalbasisofthe
institutionremainsentirelyobscure.^132 Inspite,however,ofthedubiouslegal
basisofsuchpenaltieswedofindacase,thelonginscriptionrelatingtothe
bequestbyVibiusSalutaristoEphesusin104,inwhichtheproconsulofAsia
approvesthedecreesofthecityrelatingtothebenefactionandfixesfines,
duetotheFiscus,fortransgression:‘‘Iwishhim[theoffender]topayforth-
withapenaltytothetempleofthegreatestgoddessArtemis25,000denarii
andtothefiscusofourlordCaesar’’(ll.278–81).^133 Onlytwopassagesinthe
Digestrefertosuchpenalties,andtheycontradicteachother;intheonecase
an agreement to submit to arbitration (compromissum) has been madewith
theprovisionofapenalty(poena)payabletotheFiscus,butinvalidly—‘‘the
fiscusacquiresnothingunderthisjudgement.’’^134 Theotherreferencecomes
inthelistofoccasionsof‘‘denunciationbeforethefiscus’’(nuntiatio ad fiscum)
whichformstheprefaceofCallistratus’de iure fisci—‘‘orthatapenaltyisdue
tothefiscusunderaprivatecontract.’’^135 Thisisperhapsaninterpolation.
Evengreaterdifficultiesattendthesubjectofsepulchralfines(multaesepul-
- Ibid.,no.31.Uppertext,ll.19–20,lowertext,ll.47–48‘‘andthesameamountto
thefiscus.’’
129.Ibid.,no.32,l.17. - Berger(n.4),32–33.
131.CILXII4393,ll.15–16. - SeethediscussionbyG.Wesenberg,VerträgezugunstenDritter:Forschungenzumrömi-
schen Recht,Bd.I,Abh.II(Weimar,1949),70–71.
133.IBM481,ll.278–81partiallyreprintedinB.Laum,Stiftungen in der griechischen und
römischen Antike2 (Berlin, 1914), no. 74, and Abbott and Johnson, no. 71. See nowI. K.
EphesosIa,27,ll.406–10.Thereadingoftheselinescanbeconfirmedbycomparisonwith
ll.220–21(I. K. EphesosIa,27,ll.323–25).Furtherexamplesofendowmentswithpenal-
tiestotheFiscusaregivenbyLaum,Stiftungen,nos.19b(Eleusis,secondcenturya.d.),72
(Attaleia, second century), 124 (Iasos). See also K. M.T. Atkinson, ‘‘The ‘Constitutio’ of
VediusPollioatEphesus,’’RIDA,ser.3,9(1962):262,onp.287(wherethelegalcomplexities
arenotappreciated).
134.Dig.4,8,42.
135.Dig.49,14,1,praef.