The
Lex Hieronica was an agricultural tax on all Sicilian farmers, except those in the territory of the cities of
Centuripa,
Halesa,
Segesta,
Halyciae, and
Panormus,
Tauromenium and
Messana. The latter two cities were exempted from the tax due to their status as
civitas foederata. The other cities were exempted from the tithe due to their status as free states immune from tax but not with
foederata. In addition, it is likely that the tithe also applied to wine, oil, and other minor agricultural products. The tithe could either be paid in kind or in cash. The number of farmers had to be annually logged in official records. These public records were likely stored in a public building of the sort discovered at Morgantina. The rights to collect were sold annually at an auction. Prior to 75 BCE the auctions were held in Syracuse. The collection rights were specific to a crop and a region of Sicily. The rights to collect the tithe of a crop were paid for in kind. For example, the right to collect grain was paid for with grain. However, Cicero also claims that the contracts could be bought with a monetary equivalent. Finally, Cicero suggests that the collector received an additional 6 percent of the produce which he was responsible for collecting. The price of the collection rights was determined based on records of previous harvest and the
professiones of the farmers. A
professio was a declaration concerning the amount of seed which had been sown. The collector and the farmer were required to come to an informal personal agreement, a
pactio, concerning the total produce and hence the amount of produce which the farmer had to pay. The edict of Verres required that this must take place on the threshing floor. It is likely that this edict did not differ from the requirements of the
Lex Hieronica as Cicero charges Verres with only abusing this practise. However, the true amount of produce could easily be hidden if assessment took place in the granary. The
Lex Hieronica probably contained a similar requirement as harvests would have been gathered in early July. Furthermore, Cicero mentions no case of a farmer actually making a delivery. Once at the waterside the tithe would then be distributed to the army, to the garrison in Sicily or to Rome for private sale. The disputes that the court mediated likely concerned the failure of the two parties to come to an agreement on the threshing floor concerning the amount of tax owed. In the edict of Verres, the collector could be sued for eight times the amount wrongly exacted, whereas the farmer could be sued for no more than four times the amount wrongly withheld. Cicero mentions that the edict of Verres had a provision referring to a public official known as the
magistratus siculus. It is likely that the
magistratus siculus was also a provision of the
Lex Hieronica. This is due to the fact that Cicero charges Verres for using the magistrate as a tool for intimidating the farmer, not with implementing the magistracy itself. Cicero is ambiguous about the role of the
magistratus siculus. Cicero also mentions magistrates, without the adjective siculus, who were responsible for: annually recording the names of the farmers who had sown seeds, the amount in seeds sown by each and, how much tithe each farmer had paid after the harvest. Modern scholars have argued that these magistrates are the
magistratus siculus. Furthermore, modern scholars have argued that that
magistratus siculus occupied a public office like the one uncovered at Morgantina. This is due to the fact that the
magistratus siculus was responsible for the public documents which were likely to have been stored in the public office. == Precedents ==