Rome, the Greek World, and the East, Vol. 2 - Government, Society, and Culture in the Roman Empire

The Fiscus in the First Two Centuries 57

wouldapplytotheFiscus—thoughevenherespecialconditionswereoften
immediatelyattached.Thusitisstatedthatitwaspossibletoclaim‘‘balancing
ofaccounts’’(compensatio)inrelationtodebtstotheFiscus,buttheclaimhad
tobemadewithintwomonths;^75 oragainthatwheretheFiscussucceeded
toacreditorthelegalpositionremainedunaltered,butonlywithregardto
pasttransactions,forafterwards‘‘it[theFiscus]willkeepitsownpreroga-
tive.’’^76 DelationsforthebenefitoftheFiscuswereprofitableandsafe;soit
hadtobelaiddownthatcasesinvolvingthestatusofpersonsdeadmorethan
fiveyearscouldnotberaised‘‘eitherprivatelyorinthenameofthefiscus,’’^77
orthattheonusofproofinafiscalcaselaywiththeaccuser.^78 Abusescould
attendtheactualexecutionoffiscalclaims;so,forinstance,MarcusAurelius
andVeruslaiddownthatinselling-uppropertyprocuratorsshouldgetafair
price ‘‘according to the present evaluation,’’^79 while Severus and Caracalla
sentarescripttoensurethatthe‘‘disposalbysale’’(distractio)byaprocurator
ofgoods‘‘indispute’’(in controversia)shouldbepostponed.^80
Thus,eveninhiscapacityasapropertyowner,theprincepssteadilyas-
sumed a more and more privileged position bycomparison with ordinary
citizens—and,specificprivilegesapart,therewaspressureonmagistratesto
looktheotherwaywhencasesbetweenprivatepeopleandimperialprocura-
tors arose; ‘‘and certainly when it comes to a pecuniarycase involving the
fiscus,ofakindwhichistheconcernofaprocurator,he[theproconsul]will
dowelltoabstain.’’^81 Moresignificant,however,eventhanprivilegesofthis
typearetheextrasourcesofincomewhichtheprincepsacquiredandwhich
wenttotheFiscus.IngainingtheseextrasourcesofincometheFiscusdid
not,however,absorbregularrevenuesduetotheAerarium.Ittookneither
thetributefromimperialprovincesnoranyestablishedindirecttaxes.But
the Fiscus benefitted from inheritances which fell to individual emperors
and also took a share of various irregular sources of income,bona caduca
(unclaimedproperty),bona damnatorum(propertyofpersonscondemnedon
criminalcharge),specialtaxes,fines,andpenaltieswhichmightotherwise
havegonetotheAerarium.

75.Dig.16,2,12;49,14,46,4.

76.Dig.16,2,12;49,14,3,7;49,14,6.

77.Dig.40,15,1praef.

78.Dig.49,14,25.

79.Dig.49,14,3,5.

80.Dig.49,14,22praef.

81.Dig.1,16,9(Ulpian,de officio proconsulis).