Adaeratio

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With Adaeratio was in late antiquity the replacement of references and Natural Natural deliveries designated by money. In particular, fiscal performance obligations could be met in this way.

The word adaeratio is first attested in the year 409 in the Codex Theodosianus . Grains ( annona ) were particularly affected , but also other foods such as meat, salt and oil or consumer goods such as clothing or horses.

The adaeratio was always applied when the state had already received enough taxes in the form of natural produce and its annual needs were thus covered. However, it only concerned delivery arrears (tax debts) if these could no longer be used within a reasonable period of time. The amount to be paid was determined by the emperor or by a commissioned official ( praefectus praetorio ) on the basis of estimates or the usual market price. The fairness of the wishes of the taxpayers on the one hand and the needs of the civil administration and the army on the other have always been of importance. It was, for example, the case that in unreasonable cases, such as extremely long transport routes or if the goods to be delivered were perishable, monetary compensation could be provided.

The procedure has been used since the fiscal reorganization under Diocletian and Constantine the Great . The replacement of the in principle existing obligation to deliver in kind was permitted in a kind of privilege, but this often resulted in overreaching and embezzlement. Since the 5th century it happened more and more often that the original adaeratio ban was replaced by an adaeratio law; however, the replacement of benefits in kind by cash benefits had progressed to such an extent that forced purchases became necessary ( coemptio ).

Depending on the place, a distinction is made between collection adaeratio and expenditure adaeratio (or also tax adaeratio and distribution adaeratio ) for taxable goods traffic .

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