Aerikon
Aerikon[aerikón]or air tax was ataxlevy (or fine) in theByzantine 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 Caesareais the first to mention aerikon, reporting that it was imposed by the emperorJustinian Ias 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" ofLeonos Vit 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.
{{cite book}}:CS1 maint: location missing publisher (link)