THE AES QUADRANS OF CALIGULA by Michael R. Curry
As published in the North American Journal of Numismatics, January, 1968.
"The obverse (of the quadrans of Caligula) features a pileus (liberty cap) between the letters S. C. and with the legend C. CAESAR DIVI.AUG.PRON.AUG. The reverse bears the letters R C C surrounded by the legend PON M TRP IIII PP COS TERT. The letters R C C stand for "remissa ducentesima" which translated freely means, the removal of the one percent tax. The tax to which this legend refers is the "centesima rerum venalium" and consisted of a one percent tax on all articles sold at auction. It was a purely Italian tax, instituted by Augustus to maintain the "aerarium militare" which he set up in A.D. 6. This military treasury was used to insure there were always sufficient funds for the upkeep of the army and the pensioning off of veterans. Prior to this, Augustus had paid the retirement costs of his soldiers himself. The management of the treasurey was entrusted to three "praefectii aeraii militaris."
The tax appeared to have remained the same until the year A.D. 17, when Tiberius reduced it to 1/2%. The cirecumstances surrounding its reduction are interesting...Tacitus states that Tiberius, during his stay at Rhodes, was slighted by King Archelaus of Cappadocia. On becoming emperor he force Archelaus' mother to write to her son luring him to Rome, where he was prosecuted before the senate. The old king was soon worn out by Tiberius' constant harrassment and died, either by his own hand or naturally. His country was turned into a Roman province and Tiberius announced that due to the increased revenue from the taxes of this new province, he was able to reduce the auction tax.
It is useful to mention that Roman citizens paid no direct taxes, except the "tributum" (an income & property tax) in cases of extreme emergency, such as war. The entire financial burden of the empire was borne by the direct taxes of the provinces and a number of indirect taxes. Italians did not pay any direct taxes until A.D. 284 in the reign of Diocletian.
The tax was raised again to one percent in A.D. 31 by Tiberius who was succeeded as emperor by Caligula on March 18, A.D. 37. Although there is no further mention of it, the tax may have been reduced to 1/2% by Caligula before it was abolished by him in A.D. 38. Mattingly states that in all probability the tax was later re introduced. As far as I know there is no further mention of it. Nero contemplated abolishing all indirect taxes...which may have included the auction tax...but his council advised him against this.
No mention is made of any emperor ever having tampered with the revenues of this tax, due in all probability to its connection to the army, to which they looked for support.
The obverse of this coin also has some historical connections. The pileus was thought by Eckhel to refer to the restoration, under Caligula, of the Comitia, which had been abolished by Tiberius. Caligula's revival of the electoral system in A.D. 38 gave the populace control over the magistrats, and thus the allusion to freedom by the liberty cap. The people had not gained any real freedom as the comitia had been gradually losing its powers to the senate and consuls since the later part of the republic.
There are actually four different types of these quadrans, differing only in the combination of the Consular Tribunician powers:
1. TRP III, COS DES III
2. TRP III, COS TERT (III)
3. TRP IIII, COS TERT (III)
4. TRP IIII, COS QUAT (IIII)
Mar. 18 - Dec 31 AD 39
Jan. 1 - Mar 18 AD 40
Mar. 18 - Dec 32 AD 40
Jan. 1 - Jan. 24 AD 41
The abbreviation DES (for DESIGNATUS) before "III" in the first legend implies that Caligula struck the piece while holding the Consulship for the second time, but already expecting the grant of his third Consulship on Jan. 1 - AD 40. It must therefore have been struck after his having received the Tribunician power for the third time on Jan. 1, AD 40.
These quadrans are true propaganda pieces. They commemorate two historical events of interest to Italians in particular. This would help to explain why they were struck exclusively at the Roman mint.