centesima
- 1. één honderdste, één procent;
- 2. betaling van één procent; — plur. v. rente: één procent maandelijks = twaalf procent jaarlijks.
Compotus Duplicis, seu primæ Centesimæ, Compotus simplicis seu secundæ Centesimæ levatæ inter annum 1290. et an 1300. Compotus Quinquagesimæ, etc. Vetus Chron. Franc. vernaculum MS. quod desinit in ann. 1322. sub ann. 1295 :
En cest an meismes fu alevée une subvention ou Royaume de France,
c'est à savoir le Centiéme et le Cinquantiéme tant sur les Clers, comme sur Lais. Pour
laquelle chose Boniface fit un Decret, que se li Rois, ou li Prince, ou Baron ou Prelat,
nul qui fu subgés à l'Eglise de Romme, deslors en avant sur les extorsions leur
donnoient qu'il encouroient une sentence d'escommuniement.Volentes igitur eidem Terræ (sanctæ) providere
de oportuno subsidio,..... Centesimam omnium ecclesiasticorum proventuum regni Franciæ,
ac civitatis et totius diocesis Cameracensis, usque ad quinquennium eidem terræ pro ejus
succursu, de fratrum nostrorum consilio duximus concedendam. Alia exstat eadem
de re Bulla ann. 4. Clementis PP. IV. in Chartul. Campan. fol. 92. v°.CENTE´SIMAnamely pars, or the hundredth part, also called vectigal rerum venalium, or centesima rerum venalium, was a tax of one per cent. levied upon all goods that were exposed for public sale, probably not only at Rome and in Italy, but throughout the empire. This tax, as Tacitus (Tac. Ann. 1.78) says, was introduced after the civil wars, and its produce assigned to the aerarium militare. Tiberius reduced the tax to one-half per cent. (ducentesima), after he had changed Cappadocia into a province (A.D. 17), and had thereby increased the revenue of the empire (Tac. Ann. 2.42), but apparently raised it to one per cent. again after the fall of Sejanus (Dio Cass.). Caligula in the beginning of his reign abolished the tax altogether for Italy, as is attested by Suetonius (Calig. 16) and also by a coin of Caligula of A.D. 39, on which we find R. CC. (i.e. ducentesima remissa), and by Dio Cassius (Dio Cass. 59.9). Suetonius, in speaking of this remission, calls the tax ducentesima, probably ignoring the restoration by Tiberius to the original amount. It seems to have been soon re-imposed, probably by Caligula, for we find it exacted at a later date. (Dig. 50, 16, 7; Cod. Justin. 12.19, 4. Cf. Marquardt, Röm. Staatsverw. 2.269.)
[L.S] [A.S.W]sc. pars. Literally, “a hundredth part.” A tax of one per cent. levied on all goods exposed for public sale throughout the Roman Empire. This tax was introduced after the civil wars, and the income resulting from it went to the military treasury (aerarium militare). It was also known as vectigal rerum venalium or centesima rerum venalium. See Tac. Ann. i. 78; Suet. Calig. 16; Dig. l. 16, 7.