论罗马帝国对行省居民的人口和财产普查

On the Population and Property Census of Provinces in Roman Empire

罗马帝国税收以行省上交的直接税为大宗。奥古斯都为建立征收直接税的依据,对行省居民进行人口和财产普查,以为常制。普查在中央政权领导下,由行省政府、城市和乡村等具体实施,行省居民以家庭为单位申报其人口和财产,申报内容被记录、编订与存档。罗马帝国对行省居民的人口和财产普查是控制人口和土地等税收资源的手段,也是对行省居民财产所有权及其变动予以法律上的认可和保护,在保证税收目标实现和促进行省经济社会治理上发挥了重要作用。

In the Roman empire,the state's revenue mainly came from the direct tax collected from the provinces.In order to lay the foundation for the collection of the direct tax,Augustus took census on population and property of the provinces as a rule.The census was led by the central government and conducted by the provincial government as well as the local magistrates,the provincial people declared their family members and property,and the contents of their registration were recorded,compiled and kept in file.The nature of the census in the provinces was a means of controlling the tax resources,especially the land and the people,legally.It is revealed that the state not only recognized but also protected the private property and its changes.In a sense,the census played a great role in tax collection and the administration of the social and economy in provinces.