In the earliest days of the Republic Rome’s taxes were quite modest, and were not direct, but were a property tax or a wealth tax on all forms of property, including land, houses, slaves, animals, money and personal effects. The basic rate was just 1% and sometimes it would occasionally rise to 3%. This was to fund the pay for the army during war. The tax would often be rebated to the people out of the spoils of war. It was levied directly upon individuals, which required the government to conduct a census.
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