How were inheritance taxes used in the Roman Empire?

In the Roman Empire, inheritance taxes were introduced by the emperor Augustus as part of his efforts to place public finances on a sound basis. Prior to this, Roman citizens had generally been subject only to harbor dues and manumission charges.1

The tax was specifically levied as a one-twentieth portion of inherited property. The revenue generated from this levy was directed into the aerarium militare (military treasury), which Augustus founded in 6 CE. This treasury was established to provide for the needs of the military, specifically to pay bounties to discharged veterans or to purchase land for their settlement. The tax was collected by the emperor’s procurators and helped ensure the state could fulfill its obligations to those who had served in the Roman legions.23