Kehoe Dennis P. Management and Investment on Estates in Roman Egypt During the Early Empire

Rudolf Habelt, 1992. — 188 p.The economic resources that this Roman imperial government existed to exploit had not changed since the Ptolemaic period, but the development of a much more complex and sophisticated taxation system was a hallmark of Roman rule. Taxes in both cash and kind were assessed on land, and a bewildering variety of small taxes in cash, as well as customs dues and the like, was collected by appointed officials. For land management and tenure, the Ptolemaic state had retained much of the categorization of land as under the earlier pharaohs, but the Roman Empire introduced a distinction between private and public lands – the earlier system had categorized little land as private property – and a complex arrangement was developed consisting of dozens of types of land-holding. Land's status was determined by the hydrological, juridical, and function of the property, as well as by the three main categories of ownership held over from the Ptolemaic system: the sacred property belonging to the temples belonging to the state and forming most of its revenue; and the "gifted land" leased out under the cleruchy system. The Roman government had actively encouraged the privatization of land and the increase of private enterprise in manufacture, commerce, and trade, and low tax rates favored private owners and entrepreneurs. The poorer people gained their livelihood as tenants of state-owned land or of property belonging to the emperor or to wealthy private landlords, and they were relatively much more heavily burdened by rentals, which tended to remain at a fairly high level.