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Quadragesima Galliarum

Quadragesima Galliarum, also written XXXX Galliarum or XL Galliarum, was a 2.5% tax charged on trade in the Gallic provinces of the Roman Empire. It was a customs-duty tax on all incoming and outgoing goods in land and sea frontiers in addition to other inland ports. The stopping points on the borders, called Fines or Ad Fines, were the partitions at which this tax was extracted. Collection of the tax was left to the equestrian procurators whose job it was to assess the tax, collect it, and make money available to the armies at the Rhine. Collecting was of greater concern to the procurators of Lugdunensis than to the other Gallic provinces as Lugdunum was the main trading hub of the region.

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