[ 693 3 
and veftigalia (16). The former confided cheifly 
of a capitation tax, and a tax upon lands ; both 
which, as occafion required, had in the time of the 
republic been frequently levied on the citizens of 
Rome (17). All other duties befides thefe came 
under the name of 'veBigalia, and were principally 
four : a certain portion of the grain produced by ara- 
ble land, which was ufually a tenth ; payments made 
for grazing cattle in pafture grounds, or forefis ; cu- 
fioms upon goods imported, or exported ; and the 
produce of mines (18). But this diftindtion, be- 
tween the ufe of the words tributum and vetiigai, 
is not always obferved by Roman writers. The 
r ue£ligalia were generally farmed out to Roman citi- 
zens of the equeftrian order, who held them at a cer- 
tain annual rent, and were called publicani (19). So 
Livy, fpeaking of the mines in Macedonia, fais : 
Eas fine publicanis exerceri non pojje (20). And as 
this affair was too large and expenfive for the fortune 
of fingle perl'ons, it was managed by different focie- 
ties, or corporations, who rented one or more fpecies 
of a whole province, which were let together. T a- 
citus refers to thefe focieties, when he fais : Fru- 
menta , et pecuniae vefligalcs, cetera publicorum 
fruBuum , focietatibus equitum Romanorum agitaban- 
tur (21). And Cicero calls them Jocietates veStiga- 
liam (22). They ufually redded at Rome ; but had 
(16) Cujac. Obfervat. Lib. vii . cap. 4. ' (17) Fejlus in voc. 
Tributorum. (18) Burmann. De veftigal. Lib. 1. p .3. anti 
Lib. vi. p. 77. edit. 4 to. (19) Lib. 1. §. 1. Dig. de cenfibus. L. 13. 
princ. ibid, de donationibus. (20) Lib.xLV. cap. 18. (21) An * 
nal. Lib. iv. cap. 6. (22) Pro Sext , cap. 14. 
Vol. 49. 4 T 
deputies 
