The Fiscus in the First Two Centuries 53
forth)andendswiththesentence,‘‘Ishallgodowntoactasguarantor,be-
causeIhavepromised;butnotifyouwillaskmetoactasaguarantorfor
anindefinitesumofmoney(or)putmyselfunderanobligationtothefis-
cus.’’^40 EquallyrelevantisapassageinanorationbyDioChrysostom,where
heisdefendinghisrecordasacitizen—amongthemalpracticesofwhichhe
wasnotguiltywasthatofdelatingafellowcitizenforbeinginpossessionof
estatesbelongingtotheemperor.^41
DebtstotheFiscusarefrequentlymentionedinthesources.Tiberiusre-
mitted the debts of Sardis ‘‘to thefiscusor theaerarium,’’^42 and if it seems
improbable that acommunitycould have become indebted to the imperial
estate,instancescanbegiven—thedebtsofChiostotheimperialprocurators
whichwerepaidbyHerod,^43 orthestoryinPhilostratusofhowQuirinius,
thesophist,whenthecounselfortheFiscus(advocatus fisci)inAsia,hadun-
willinglytotakeacaseinwhichinformershaddenouncedasmallcityfor
paymentofalargesum.^44
ButevenintheRepublicprovincialcommunitiescouldbecomeindebted
to individual Romans; Cicero, for instance, reports from Cilicia a case in
whichtheSalaminiiinCypruswereindebttotwoRomans,M.Scaptiusand
P.Matinius.AppiusClaudiusPulcherhadgivenScaptiuscavalrytohelphim
exactthemoney.^45 TheearliestinstanceofacommunaldebttotheFiscusis
perhapsthecasementionedinaninscriptionofa.d.1/2fromLykosoura,in
Arcadia,whenoneNicasippus‘‘paidthefiscusfromhisownpocket.’’^46
DebtstotheFiscustendedtoaccumulate,andtheHistoria Augustarecords
thatHadrianremitted‘‘hugesumsofmoneyowedbyprivatepeopletothefis-
cus.’’^47 Diomentionshisremissionof‘‘debtstoboththeFiscusandtheAera-
40.de benef.4,39,3.
41.Or.46,8.
- Tac.,Ann.2,47,3.
- Jos.,AJ16,2,2(26).
- Philos.,VS2,29.
- Cic.,Att.5,21,10.
46.Syll.^3 800.ThenewdateisdemonstratedbyA.J.Gossage,‘‘TheDateofIGV(2),516
(SIG^3 800),’’PBSA49(1954):51.Gossagenotes(p.55,n.2)aletterfromProfessorA.H.M.
Jones suggesting thatphiskoshere may refer to ‘‘the emperor’s financial department, in-
cludinghisprivaterevenue,’’andmentioningasaparallelJos.,AJ16,2,2(26).Iowethis
referencetoMr.G.W.Bowersock.Forimperial(private)procuratorsattestedinAchaea
inAugustus’reign,seeH.G.Pflaum,Les carrières procuratoriennes équestres sous le Haut-Empire
romain(Paris,1960–61),1070–71.
47.HA,Had.7,6.