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Manumission Tax in Ancient Rome

Tax on Freeing Slaves

By , About.com Guide

In 357 Rome passed a law called the Lex Manlia imposing a manumission tax. Freeing slaves from then on would incur a 5% fee. Because 5% is one twentieth, the tax was referred to as a Vicesima. (Livy VII.16)

H.H. Scullard, in A History of the Roman World 753-146 BC. (London: Methuen & Co. Ltd., 1980) says that based on records of these taxes, by 209 B.C., an estimated 1350 slaves may have been manumitted each year.

In Plautine comedy slaves are shown trying to gather enough money (peculium) to pay for their freedom which would have included the manumission tax.

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