In the early days of the Roman Republic, public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. Taxes were collected from individuals and, at times, payments could be refunded by the treasury for excess collections. With limited census accuracy, tax collection on individuals was a difficult tax at best.
By 167 B.C. the Republic had enriched itself greatly through a series of conquests. Gains such as the silver and gold mines in Spain created an excellent source of revenue for the state, and a much larger tax base through its provincial residents. By this time, Rome no longer needed to levy a tax against its citizens in Italy and looked only to the provinces for collections.