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In Roman administration, tributum soli was a direct tax levied on landowners in the provinces. This tax was part of the broader system of provincial tribute that funded the Roman military, public works, and other state expenses. Periodical censuses were conducted to assess provincial resources, forming the basis for calculating tributum soli and another direct tax, tributum capitis, which was levied on other forms of property. Indirect taxes, such as harbor dues, were also collected from the provinces.1

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