Who were the publicani, and how did they collect provincial taxes?

The publicani were private contractors in ancient Rome who performed various public services, including the maintenance of public buildings, the supply of overseas armies, and the collection of state revenues. Primarily members of the equestrian order, they organized themselves into partnerships and companies known as societates publicanorum to secure the capital and resources necessary for their operations.1

During the Roman Republic, the state auctioned contracts to these companies, typically for five-year terms, to collect taxes such as tithes and customs. By winning the highest bid, these contractors gained the right to collect these revenues. While the lex provinciae (provincial law) was intended to regulate their activities, the system was prone to abuse. Because governors often sought personal profit, they sometimes collaborated with the publicani to exploit provincial populations.123

Under the early empire, the role of the publicani was significantly curtailed. The government implemented stricter controls, and their responsibilities for collecting direct taxes were transferred to imperial officials known as procurators. Eventually, the publicani were largely replaced by imperial civil servants.143