Aerikon
Aerikon [aerikón] or air tax was a tax levy (or fine) in the Byzantine Empire.[1] It is estimated that initially it was an additional tax paid annually in cash (but probably in kind in the 9th/10th century), while in the 10th and 11th centuries it took the form of a tax on cattle, the payment of which was undertaken in total by each village.[2]
Procopius of Caesarea is the first to mention aerikon, reporting that it was imposed by the emperor Justinian I as an additional annual tax.[3] According to Franz Delger, its name comes from a fine for breaking laws related to the minimum distance that had to be maintained between buildings in cities.[4] In the "Tacticals" of Leonos V it is said that the soldiers had to pay the aerikon separately from the regular taxation.[5]
References
[edit]- ^ John Skylitzes: A Synopsis of Byzantine History, 811–1057: Translation and Notes. Translated by Wortley, John. Cambridge University Press. 2010. p. 381.
- ^ Oikonomidès, Nicolas (1996). Fiscalitė et exemptions fiscale à Byzance (IXe-XIe s.) (in French). Athens. p. 82.
{{cite book}}: CS1 maint: location missing publisher (link) - ^ Procopius. Apocryphal History. Vol. 21. pp. 1–2.
- ^ F. Dölger, "Das Aerikon". "Byzantinische Zeitschrift", 30 (1929-30), pp. 450-7, as quoted in Kazhdan, A. (ed.), Oxford Dictionary of Byzantium, vol. 1, New York–Oxford, 1991, p. 28
- ^ Kazhdan, A., ed. (1991). Oxford Dictionary of Byzantium. Vol. 1. New York–Oxford. p. 28.
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