Tax revenues went into a fund to pay military retirement benefits (
aerarium militare), along with those from a new sales tax (
centesima rerum venalium), a 1% tax on goods sold at auction. The inheritance tax is extensively documented in sources pertaining to
Roman law,
inscriptions, and
papyri. It was one of three major
indirect taxes levied on Roman citizens in the
provinces of the
Empire. ==References==