SWPS - University of Social Sciences and Humanities
in Warsaw (Poland)
De concussionibus advocatorum sive apparitorum.
About tax collectors extortion
SUMMARY: 1. Introduction. – 2. The competences of fisci advocatus. – 3. The historical, economic and political background of the issuing of four constitutions. – 4. Analysis of individual constitutions. – 5. Final conclusions. – Bibliography. – Abstract.
The issue of clerical abuse in ancient Rome (concussio) and modern cases of this phenomenon, which web portals quite often report, are inherently linked to well-organized public administration systems. This negative side of public management in ancient Rome was already evident in the Republican period. In order to combat this phenomenon, many acts and regulations were passed at Plebeian Council, the document issued by prudentes were implemented as well as many constitutions were created during the empire. Fragments of four of them are preserved in the Theodosian Code in book 8 under the title 10. Nowadays, one can point to a large number of Romanist studies on this topic.
The purpose of this study is not to show the history of legislative or institutional measures to combat clerical abuse. Also, it is not to describe the phenomenon itself or possible cases of abuse, which I have already done in an earlier study from almost 10 years ago. I would like to analyze only the fragments of the four constitutions, which were included in the Theodosian Code, placed under the title De concussionibus advocatorum sive apparitorum (C.Th. 8.10). Three of these fragments were then repeated in the Justinian Code under the title De lucris advocatorum et concussionibus officiorum sive apparitorum (C. 12.61,1-3).
To a large extent, fragments of these constitutions rarely become a subject of Romanist studies. Already in the introduction to this study, it should be noted that Romanists and historians generally treat the fragments of those constitution contained in this title as general norms for clerical abuse or lawyers. Meanwhile, these provisions were addressed only to one of the Roman province which was Africa. J. Wiewiórowski believes that these constitutions are of a legal and administrative nature, giving the province governor a legal basis to combat the greed of tax collectors and lawyers. However, he does not specify which lawyers would be involved in this case.
In my opinion, the fragments of the constitution found in book 8, titles 10 of the Theodosian Code were selected in terms of clerical abuses committed by advocatus fisci and other senior officials. This is indicated by the specification of advocatus fisci used in the first constitution. In the second constitution, there is a term scholasticis, which was used in the late empire to refer to lawyers, including those working for the tax office. This is the main reason for my interest in the fragments of the constitution placed under title 10, book 8 of the Theodosian Code.
The competence of advocatus fisci office created during the reign of Emperor Hadrian was evolving. Originally, the task of advocatus fisci was to represent the tax office in inheritance lawsuits or bona vacantia belonging to the tax office. Already, at the end of the classical period, the competence of advocates fisci was very broad and covered all matters in which the interest of fiscus occurred. As a rule, these were disputes that were settled by the courts. In the Justinian times, however, the solution was maintained that advocatus fisci accompanied the delator in a lawsuit in which the interests of the tax office had to be defended. There is no doubt that advocatus fisci could take legal action in defence of the fiscal interests, even in the case of delator’s absence.
In civil proceedings to which fiscus was a party, already during the reign of Marcus Aurelius, the participation of advocatus fisci was mandatory.
D. 49.14.7 (Ulp. l. 54 ad ed.): Si fiscus alicui status controversiam faciat, fisci advocatus adesse debet. Quare si sine fisci advocato pronuntiatum sit, divus Marcus rescripsit nihil esse actum et ideo ex integro cognosci oportere.
Until the reign of Marcus Aurelius, the participation of advocates fisci in trials involving fiscus was optional or, at most, compulsory in disputes concerning bona caduca. Aurelius, in his rescript, introduced the obligation of attendance of his legal representative in all types of court proceedings, where the tax office would be a party. Over time, advocates were competent to collect treasury receivables also from other titles, such as acquiring the property of persons sentenced to exile or sentenced to death due to committing an act classified as crimen maiestatis.
The absence of advocatus fisci in proceedings involving fiscus resulted in its absolute invalidity and, consequently, ineffectiveness of the court judgment. In this case, the institution restitutio in integrum was used and the proceedings had to be conducted from the beginning.
Taking action by advocates fisci were most often inspired by delatores, i.e. people who reported on citizens’ unpaid obligations towards of the treasury.
According to A. Agudo Ruiz, the legal position of avocatus fisci in the structure of the imperial administration was clearly different in the period before and after Constantine. In the first of these periods advocatus fisci was appointed directly by the emperor. In the second period, the right to appoint these officials was divided between the emperor and the governors of the provinces - praeses, vicarii or rectores provinciarum. This means that advocatus fisci not only appeared in the center, whether in Rome or Constantinople, but also performed their functions in the provincial administration.
Some changes also took place in 452, when Valentinian began appointing candidates for the office of avocatus fisci from lawyers placed on the list known as matricula. Those lists were the result of the creation of lawyers' corporations at that time, in the form of colleges or associations of officials employed in the imperial administration. However, the main task of avocatus fisci remained to represent the interests of the tax office in civil proceedings initiated by delators. Thus, avocatus fisci appeared as a defender of the rights and legal interests of the tax authorities.
The common denominator for the fragments of the four constitutions issued in the period covered almost 100 years (from 314 to 412), and placed under the title De concussionibus advocatorum sive apparitorum, was an attempt to remedy the difficult political and economic situations that arose during this period in one of most important Roman provinces, i.e. in Africa Proconsularis. These constitutions contain various normative solutions directed against the forcing of unlawful benefits by lawyers or municipal and provincial officials.
One of the characteristics in the case of abuse committed by officials was their actions to achieve certain benefits for fiscus or for themselves - animus lucri faciendi. Therefore, not only the motif was important, but also how they worked. An official wanting to gain an advantage, was taking the actions affecting the will of a potential victim that he or she would be willing to agree to the impoverishment in order to enrich the other person.
The preserved constitutions were addressed to the province of Africa. They were published in the years from 314 to 412. During this period, the province was experiencing a huge economic and political crisis. This crisis intensified at the turn of the 4th and 5th centuries, when Africa ceased to be the main supplier of grain to Rome and later also to Constantinople. Finally, after the loss of Byzacena to the Vandals and after Genzeryk's occupation of Carthage, the grain deliveries from Africa were practically cut off.
J. Kolendo and T. Kotula write that during this period there was an irreversible fall of cities, including degradation of city officials, the fall of the middle class and artisan. There were also the increasingly frequent invasions of barbarians.
The deteriorating financial situation of the Roman state caused numerous negative behaviours of state officials. And so Comes of Africa ordered the requisitioning of grain and camels to the local people for the army. Often, ordinary soldiers committed arbitrariness and robberies. Officials were guilty of misconduct, including those who served as advocatus fisci by misusing their powers.
In the face of this difficult situation for the province of Africa, the Emperor Honorius issued a number of constitutions reducing the amount of tax. Thus, the fiscal burden was increased for other provinces, especially for Gaul. By granting tax reduction for Africa, the emperors wanted to ensure their fidelity while facing the Alaric's invasions.
The first of the four discussed constitutions was published by Constantine the Great on 8th November 314 in Trier. It was addressed to the proconsul of the province of Africa Proconsularis.
C.Th. 8.10.1 Imp. Constantinus a. proconsuli Africae. Si quis se a ducenariis vel centenariis ac praecipue fisci advocatis laesum esse cognoscit, adire iudicia ac probare iniuriam non moretur, ut in eum qui convictus fuerit competenti severitate vindicetur. Dat. VI id. nov. Treviris, acc. XV kal. mart. Carthagine Constantino a. IIII et Licinio IIII consulibus. (314 vel 315 [immo 313] nov. 8).
The preserved fragment of Constantine's constitution concerned three groups of officials related to the organization and functioning of the tax administration in the province. These are ducenariis, centenariis and advocatus fisci. They were part of the tax apparatus, which was part of the clerical apparatus cantered around the province governor, who was the representative of the emperor. Officials employed in this sector of administration are divided into ducenarii, centenarii and sexagentarii. Each of these clerical groups was assigned with the specific competences, which were subject to various modifications over time. In turn, advocatus fisci in the provincial governor's office served as the legal representation of tax office in the court cases in which the interest of the imperial treasury existed.
The tasks of ducenarii and centnarii also included collecting taxes from the inhabitants of the province. They were often entitled to recover outstanding tax liabilities resulting from tabularius civitatis. In cases where the claims against the tax office became disputable, these proceedings required the presence of advocatus fisci. Unfortunately, for different kind of abuses involving excessive tax demands or extortion of unauthorized benefits to officials themselves were very common procedures. The excessive demands may also have been the result of errors in determining the amount of tax. Hence, Diocletian ordered the burning of fiscal documents containing outstanding debts to the tax office. The idea was that on the basis of the same documents it was not possible to claim the same amounts which had already been settled or were time-barred.
Constantine decided that if a citizen were to be harmed (lessum esse) by acts carried out by ducenariis and centenariis or by advocatus fisci, the citizen should immediately bring an accusation to the court and prove the truth of the charges. The preserved passage does not describe any specific clerical activities that could be considered as the harm to a citizen.
The encouragement from the emperor addressed to those harmed by the unlawful actions of tax officials was aimed not only at eliminating clerical irregularities, but also at restoring a positive image of the state or emperor in the eyes of the inhabitants of the African province.
The next Constantine's constitution was addressed to Eubulides, a governor of the province of Africa. It concerned the clerical abuses committed by tax collectors (officialis) and lawyers (scholasticis). In the mid-4th century, the term scholasticus was often used to refer to lawyers. In this case, linking this term to the term used to designate fiscal officials suggests that the constitution was about advocatus fisci.
C.Th. 8.10.2 Imp. Constantius a. Eubulidae viro clarissimo vicario Africae. Praeter sollemnes et canonicas pensitationes multa a provincialibus afris indignissime postulantur ab officialibus et scholasticis, non modo in civitatibus singulis, sed et mansionibus, dum ipsis et animalibus eorundem alimoniae sine pretio ministrantur. Nec latet mansuetudinem nostram saepissime scholasticos ultra modum acceptis honorariis in defensione causarum omnium et annonas et sumptus accipere consuesse, quibus, tantis conmodis fulti itinere, suam avaritiam explere nequeunt. Provinciales itaque cuncti iudices tueantur nec iniurias inultas transire permittant. Dat. III kal. iul. Leontio et Sallustio conss. (344 iun. 29).
The first sentence of the above text refers to the collection of ordinary and regular taxes (pensitationes). In the 4th century, normal property tax was vectigal, later referred to as tributum. As a rule, these were monetary benefits, but often also benefits in kind, especially when it came to ensuring the provisioning of Roman legions. Already under Emperor Caracalla, such taxes were referred to as annuae pensitationes. Since Diocletian's time, it has become a common form of taxation.
The obligation to collect taxes rested on the provincial officials employed in the provincial governor's office, i.e officialis and scholastici. The first term is a general term and meant officials regardless of their function but in connection with the collection of taxes. The second meant lawyers, which only confirms that it was about advocatus fisci involved in the processes in which the tax office was involved.
The subject of this constitution was the implementation of sanctions for abuse of tax collection in the African province. The extortion of officials was not only manifested in excessive burdens imposed on individual cities (non modo in civitatibus singulis) but above all in harming individual citizens, probably those richer. In particular, it was a free (sine pretio) use of animals for public purposes contrary to the provisions of Roman law.
The second part of the constitution deals sensu stricte with the fraud committed by lawyers. The manifestation of abuse on their part was the collection of excessive remuneration (ultra modum) or the acceptance of various material benefits (annonas et sumptus accipere).
In view of all these abuses of officials, the provincial governors, as well as judges, should ensure that such impudent (insultas) irregularities do not go unpunished. Constantine, therefore, did not indicate any specific sanction that should be imposed on the official in the event of his abuses in connection with the collection of taxes. Thus, the province governor or the judges received fairly wide discretion to impose penalties according to the type and extent of the abuse. It was, therefore, an abstract norm of law, but directed only to one of the Roman provinces.
The next constitution is authored by two emperors, i.e. Arcadius and Honorius. It was released on 31st December 400 in Milan and was addressed to Pompeianus, proconsul of the Province of Africa.
C.Th. 8.10.3 Impp. Arcadius et Honorius aa. Pompeiano proconsuli Africae. Quotiens compulsor arguitur in depraedatione convictus, non consulta clementia nostra. Poenam subeat legibus competentem. Dat. prid. kal. ian. Mediolano Stilichone et Aureliano conss. (400 dec. 31).
The disposition of a legal norm enshrined in a preserved fragment of the constitution concerns the manner of action of the person collecting the tax (compulsor). No specific type of officials has been identified. Thus, the legal norm contained in this passage applies to every tax collection officer. The sanction of the legal norm applies to those officials who collect taxes with the violation of the law. The term depraedatio used in the text means robbery, looting, but also an absolute tax collector. Rather, it should be assumed that this was not the last case.
The preserved fragment of the constitution does not specify possible cases that could fall under such behaviour. Therefore, it should be assumed that the assessment and qualification of the act depended on the judge who was to decide the complaint about the action of the tax collector.
The preserved fragment of the constitution also contains a sanction. First of all, a convicted tax collector could not count on the grace of the emperor - non consulta clementia nostra. In practice, this meant that the convict could not appeal, and the appeal, using modern terminology, was ex officio rejected. There were also no specific penalties that could be imposed against such a tax collector. In general, it was only stated that these were to be penalties provided for in other acts. It is therefore a typical provision referring to other legal acts. However, it is impossible in this study to analyze the legal provisions of the turn of the 4th and 5th centuries regarding penalties imposed on officials with paying special attention to tax collectors.
The last constitution, whose fragment retained the title De concussionibus advocatorum sive apparitorum, was addressed to Eurachio, the proconsul of Africa. The emperors - Honorius and Theodosius were the authors of this constitution. The constitution was issued on 8th August 412.
C.Th. 8.10.4 Impp. Honorius et Theodosius aa. Euchario proconsuli Africae. Universa compulsorum genera ex Africanis provinciis constituimus esse pellenda, his videlicet restitutis, quae forsitan per temeritatem sustulerant. Dat. VI id. aug. Ravenna dd. nn. Honorio VIIII et Theodosio V aa. conss. (412 aug. 8).
The emperors decided that all tax collectors (compulsores) who had committed extortion should be expelled from the province of Africa. This legal norm applied to all officials convicted of extortion even in the past. The economic and political situation probably continued to deteriorate during this period, and this was overlapped by the dishonest behaviour of members of the Roman administration. In order to relieve the excessive burdens imposed on the local population, as well as to build a positive image of the Roman emperor, it was decided to expel all tax collectors convicted of extortion.
Abuse of various officers is a universal and timeless phenomenon. They occur where there are extensive structures of public administration. Often this phenomenon is associated with various political, economic or social crises. This was also the case in ancient Rome. The Theodosian Code contained fragments of four constitutions issued by various emperors in the 4th and 5th centuries. The common ground of these constitutions was their publication for the province of Africa. At that time, the province was experiencing an economic crisis caused by structural changes in the economy at the time, resulting from a decrease in the demand for grain and a threat to the invasions of barbarian peoples.
The fight against the abuse of tax collectors and lawyers (advocatus fisci) serving in the service of the governor of Africa was the common subject of these constitutions. These abuses varied in nature, ranging from taxation beyond measure, free use of private animals for public or personal purposes, and finally there were cases of unlawful appropriation of private property by tax collectors.
The purpose of the constitution was to combat these negative phenomena and to restore not only legal order, but also to build a positive image of the emperor or the Roman authorities in the province. Directing these constitutions to the provinces of Africa also shows that already in the 4th century there was a fairly big problem of extortion authorized by tax collectors with a lot of support from lawyers serving the province's governor.
Agudo Ruiz A., El advocates fisci en derecho romano, Madrid 2006;
Badian E., Lex Acilia repetundarum, The American Journal of Philology vol. 40, no 4, 1954, 374-384;
Cerami P., Il controllo finanziario in diritto romano, In: Studi in Onore di Gaetano Scherillo. II, Milano 1972, 767-802;
Fishwick D., On the origins of Africa Proconsularis, Antiquités Africaines, 29, 1993, 53-62.
Génaux M., La corruption, avant la lettre: la vocabulaire de la déviance publique dans l’ancien droit pénal, IURA 81, 2003, 15- 32;
Kamienik R., Ucisk podatkowy i nadużycia ze strony administracji rzymskiej w ostatnich wiekach Cesarstwa, Roczniki Lubelskie 14, 1971, 9-38.
Kłodziński K., Działalność administracyjna ‘Officium a rationibus’ w świetle ‘Epistula ad Saepinum’, Zeszyty Prawnicze 17.1, 2017, 5- 32;
Kolendo J., T. Kotula, Z problematyki rozwoju miast w rzymskiej Afryce, Przegląd Historyczny 67/2, 1976, 69-179;
Kołodko P., “Lex Calpurnia de pecuniis repetundis” I jej znaczenie dla ewolucji rzymskiego prawa karnego, Zeszyty Prawnicze UKSW 11/1, 2011, 137-161;
Kotula T., Studia nad problemem afrykańskiej annony, Przegląd Historyczny 49/1, 1958,. 1-20;
Licandro O., In magistratu damnari. Ricerche sulla responsabilità dei magistrati romani durante l’esercizio delle funzioni, Torino 1999;
Liebenam W., Stadtverwaltung im Römischen Kaiserreiche, Leipzig 1900;
Nicolet C., Les loi judiciares et les trinunoaux de concussion. Travaux recentes et directions de recherches, In: ANRW I.2Berlin 1972, 197-214.
Perelli L., La corruzione politica nell’antica Roma. Tangenti, malversazioni, malcostume, illeciti, raccomendazioni, Milano 1994;
Pikulska-Radomska A., Rzymskie tributum jako instrument polityki międzynarodowej, In: F. Longchamps de Berier, R. Sarkowicz, M. Szpunar (red.), Consul est iuris et patriae defensor. Księga pamiątkowa dedykowana Andrzejowi Kremerowi, Warszawa 2012, 167-173;
Raggi L., La restittutio in integrum nella cognitio extra ordinem. Contributo allo studio dei rapporti tra patrimonio pretorio e diritto imperiale in età classica, Milano 1965;
Sawicki P., Służby skarbowe w starożytnym Rzymie okresu dominatu, Białystok 2018, praca doktorska, nieopublikowana.
Sitek B., Crimen concussionis. Przestępstwo korupcji w prawie rzymskim i w polskim prawie karnym. In: Ochrona bezpieczeństwa i porządku publicznego w prawie rzymskim, Lublin 2010, 219-230
Sitek B., Delationes fiscales. O społecznym obowiązku zawiadomienia o przestępstwie lub wykroczeniu skarbowym z perspektywy historycznej. In: E. Kozerska, P. Sadowski, A. Szymański (red.), Pacta sunt servanda – nierealny projekt czy gwarancja ładu społecznego i prawnego? Kraków 2015, 155-168.
Sitek B., In dubio magis contra fiscum est respondendum (D. 49.14.10), Studia Prawnoustrojowe 27, 2015, 55-62;
Venturini C., Concussione e corruzione, origine romanistica di una problematica attuale. In: Studi in onore di A. Biscardi, vol. VI, Milano 1987, 133-157;
Warmington B. H., The North-African Provinces from Diocletian to the Vandal Conquest, Cambridge 1954;
Wiewirówski J., Sądownictwo późnorzymskich wikariuszy diecezji, Poznań 2012;
Żyromski M., Praefectus Classis: the Commanders of Roman Imperial Navy during the Principate, Poznań 2001.
The fragments of four constitutions from the 4th and 5th centuries, placed under a common title in the Justinian Code are the subject of this study. The element connecting these constitutions was combating the phenomenon of clerical abuse, including lawyers (advocatus fisci) in Africa, which was one of the major provinces. The aim of the study is to show methods to combat the negative phenomenon in the imperial administration in order to build a positive image of the emperor as a good and caring landlord. The research hypothesis that underlies this study is the claim that the abuse of public officials is a timeless phenomenon. The result of the study is to show the ways and means of the Emperor's response to these abuses.
Keywords: roman law, tributum, abuse of public officials, advocatus fisci.
[Per la pubblicazione degli articoli della sezione “Tradizione Romana” si è applicato, in maniera rigorosa, il procedimento di peer review. Ogni articolo è stato valutato positivamente da due referees, che hanno operato con il sistema del double-blind]
 There are many such acts. The two most important of them that come from the republican period are: Lex Calpurnia de pecuniis repetundis from 149 BC. P. Kołodko, “Lex Calpurnia de pecuniis repetundis” i jej znaczenie dla ewolucji rzymskiego prawa karnego, Zeszyty Prawnicze UKSW 11/1, 2011, 137-161; Lex Acilia repetundarum from 123 BC. It was a plebiscite on the basis of which immunity was imposed for officials performing public tasks. However, after leaving office they could be held liable to double the value of misappropriated things. Cic. Verr. 1.17.51. See: E. Badian, Lex Acilia repetundarum, The American Journal of Philology vol. 40, no 4, 1954, 374-384; O. Licandro, In magistratu damnari. Ricerche sulla responsabilità dei magistrati romani durante l’esercizio delle funzioni, Torino 1999, 121-127, 266-272.
 Roman lawyers did not produce a separate work dedicated solely to issues of clerical abuse. However, these issues were raised on other occasions, e.g. Ulpian L. 5 qu. (D. 47.13.1) or Macer l. Primo pub. Judica. (D. 47.13.2). There are also numerous cases of clerical abuse described in non-legal literature, e.g. Cic. Ad Att. 5.21.7;
 See: M. Génaux, La corruption, avant la lettre: la vocabulaire de la déviance publique dans l’ancien droit pénal, IURA 81, 2003, 15- 32; L. Perelli, La corruzione politica nell’antica Roma. Tangenti, malversazioni, malcostume, illeciti, raccomandazioni, Milano 1994, 131-193; C. Venturini, Concussione e corruzione, origine romanistica di una problematica attuale. In: Studi in onore di A. Biscardi, vol. VI, Milano 1987, 136; C. Nicolet, Les loi judiciares et les tribunaux de concussion. Travaux recentes et directions de recherches. In: ANRW I.2 Berlin 1972, 197-214.
 B. Sitek, Crimen concussionis. Przestępstwo korupcji w prawie rzymskim i w polskim prawie karnym. In: Ochrona bezpieczeństwa i porządku publicznego w prawie rzymskim, Lublin 2010, 219-230.
 J. Wiewirówski, Sądownictwo późnorzymskich wikariuszy diecezji, Poznań 2012, 141.
 Lawyers in municipal administration also performed similar functions. See: W. Liebenam, Stadtverwaltung im Römischen Kaiserreiche, Leipzig 1900, 300-301.
 Spart. (Script. Hist. Aug.) Hadr. 20,6: fisci advocatum primus instituit. A. Agudo Ruiz, El advocates fisci en derecho romano, Madrid 2006, 37. Ealier, the protection for fiscusa in court cases was provided by procurator patrimoni caesaris based on sc. Caludianum (Svet. Claud. 12). It was so in the provinces. In Rome to Nerva, this function was performed by a special praetor (Plin. Paneg 36 i).
 C. 9.18.9; 6.24.1; Svet. Aug. 34.
 B. Sitek, In dubio magis contra fiscum est respondendum (D. 49.14.10), Studia Prawnoustrojowe 27, 2015, 55-62; L. Raggi, La restitutio in integrum nella cognitio extra ordinem. Contributo allo studio dei rapporti tra patrimonio pretorio e diritto imperiale in età classica, Milano 1965, 339.
 B. Sitek, Delationes fiscales. O społecznym obowiązku zawiadomienia o przestępstwie lub wykroczeniu skarbowym z perspektywy historycznej. In: E. Kozerska, P. Sadowski, A. Szymański (ed.), Pacta sunt servanda – nierealny projekt czy gwarancja ładu społecznego i prawnego? Kraków 2015, 155-168.
 A. Agudo Ruiz, El advocates fisci, cit., 12.
 The term Africa Proconsularis comes from the time of Octavian Augustus. See:. D. Fishwick, On the origins of Africa Proconsularis, Antiquités africaines, 29, 1993, 53-62.
 J. Kolendo, T. Kotula, Z problematyki rozwoju miast w rzymskiej Afryce, Przegląd Historyczny 67/2/1976, 175; B. H. Warmington, The North-African Provinces from Diocletian to the Vandal Conquest, Cambridge 1954, 30.
 See:. R. Kamienik, Ucisk podatkowy i nadużycia ze strony administracji rzymskiej w ostatnich wiekach Cesarstwa, Roczniki Lubelskie 14, 1971, 17.
 Idem, 29.
 D. 1.18.4. (Ulp. l. 39 ad ed.).
 The ducenariis and centenariis offices were usually held by persons of the equic state. CIL VI 1598. The ducenariis was a tax official who earned more than 200,000 sesterces annually. In turn, the centenariis was a tax official earning more than 100,000 sesterces annually. These officials have been known since the time of Hadrian. K. Kłodziński, Administrative activity of 'Officium a rationibus' in the light of 'Epistula ad Saepinum', Zeszyty Prawnicze 17.1, 2017, 25; M. Żyromski, Praefectus Classis: the Commanders of Roman Imperial Navy during the Principate, Poznań 2001, 30-38; P. Sawicki, Treasury Service in Ancient Rome of the Dominate Period, Białystok 2018, 156, doctoral dissertation, unpublished.
 CTh. 11.7.9.
 CTh. 11.7.1.
 CTh. 11.26.2. See:. P. Sawicki, Służby skarbowe, cit., 16.
 It is not clear from the text whether it was tributum sol or tributum capitis. However, it can be assumed that the general formulation of these taxes in the constitutional text syntax to state that they were both types of taxes. See: P. Cerami, Il controllo finanziario in diritto romano, In: Studi in Onore di Gaetano Scherillo. II, Milano 1972, 782; A. Pikulska-Radomska, Rzymskie tributum jako instrument polityki międzynarodowej, In: F. Longchamps de Berier, R. Sarkowicz, M. Szpunar (red.), Consul est iuris et patriae defensor. Księga pamiątkowa dedykowana Andrzejowi Kremerowi, Warszawa 2012, 167
 Termin annuae pensitationes występuje już w tablicy z Brigetio The term annuae pensitationes already appears in the table from Brigetio. AEp 1У37, no 232. See:. T. Kotula, Studia nad problemem afrykańskiej annony, Przegląd Historyczny 49/1, 1958, 14.
 This constitution has also found its place in the Justinian Code, but it has been significantly amended. C. 12.61.2: Imperator Constantius. Praeter sollemnes et canonicas pensitationes multa a provincialibus indignissime postulantur ab officialibus et scholasticis non modo in civitatibus singulis, sed et mansionibus, dum ipsis et animalibus eorundem alimoniae sine pretio ministrantur. It is already a constitution addressed to all Roman provinces.
 A fragment of this constitution has also been preserved in the Justinian Code C. 12.61.3.
 A fragment of this constitution has not been preserved in the Justinian Code.