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Wolters examines the forms of contribution and their development from the days of the Roman republic through the imperial period, concentrating on the terms vectigal, revenue of various kinds from public land; stipendium, originally, a cash payment; and tributum, a direct tax paid to the Roman state (pp.
In the final sentence of the cited passage--"Vel vectigal dicitur, quod datur principi, quando per patriam devehitur, sicut sunt procurationes et alia hujusmodi"--the logical subject of devehitur seems to me to be the prince.
Burke, in the course of some very severe animadversions which he made on Lord North for want of due economy in his management of the public purse, introduced the well-known aphorism, Magnum vectigal est parsimonia, but was guilty of a false quantity by saying vectigal.