The Fiscus in the First Two Centuries 67
firmedbytheHistoriaAugusta,whichrelatesthatSeverusAlexanderdiverted
theproceedsofitfromhisprivatetreasurytotheconstructionofbuildings
inRome.^144 Nero,facedwiththerevoltofVindex,laidataxoftheequiva-
lentofayear’srentonlodgersinRomanhouses(inquilinos privatarum aedium
atqueinsularumpensionemannuamrepraesentarefisco),^145 whileGalbaconfiscated
therevenuesofLugdunumforthebenefitoftheFiscus.^146 Themostcurious
example of a tax (if that is what it is) which went to the Fiscus is attested
in theS.C. de sumptibus ludorum gladiatorum minuendis(a decree of the Sen-
ateonreducingexpendituresongladiatorialgames).^147 Fromthisitappears
thattheFiscushaduptothen(a.d.177–180)takenasurchargeofathirdor
a quarterof the price of gladiators supplied for games given by provincial
magistrates. But we are no nearer understanding the situation reflected in
thisdecreethanwhenMommsendiscussedit.^148
Benefactions
Because ‘‘fiscus’’ is the predominantlegalterm used in speaking of the im-
perial wealth a survey of its use tends to emphasize the rights of the im-
perialestateandtherevenuesduetoit.Onafewoccasions,however,itis
usedinconnectionwithimperialbenefactions.BothOthoandVitellius,for
instance,promisedtopaytheirsoldiers’vacationes(paymentsforexemption
frommilitaryduty)outoftheFiscus.^149 TheimmensegiftswhichNerohad
madetohisfriendsandfavouriteswererecovered,asfaraspossible,andput
in the Fiscus (whence, presumably, they had come) (reliquias Neronianarum
sectionum nondum in fiscum conversas);^150 the gifts had included land, capital,
and‘‘equipmentforcrimes.’’^151 Thefollowingagewitnessedmorerespect-
144.HA,vitaSev.Alex.24,3,‘‘heforbadepayingthetaxonpimps,femaleandmalepros-
titutes into the sacred treasury [sacrum aerarium], but re-directed it to public enterprises,
onrestoringthetheatre,thecircus,theamphitheatre,andtherunningtrack.’’Thetermi-
nologyoftheHistoria Augustaisvariable,buttheuseof‘‘sacred,’’commonlyemployedfor
thingspertainingtotheemperor,makesitprobablethattheFiscusisbeingreferredto.
- Suet.,Nero44,2.Cf.Dio61,5,5,‘‘hesoonexhaustedthetreasuresinthefiscus[to
basilikon],andsoonfoundhimselfinneedofnewrevenues,andconsequentlyunusualtaxes
wereimposed.’’ - Tac.,Hist.1,65.
147.FIRA^2 I, 49, republished,with commentaryand translation, by J. H. Oliverand
R.E.A.Palmer,‘‘MinutesofanActoftheRomanSenate,’’Hesperia24(1955):320.
148.Ges. Schr.8,499–500,esp.p.527. - Tac.,Hist.1,46,58.
- Tac.,Hist.1,90.
- Tac.,Hist.1,20.