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Tributum et vectigal sunt quod cives rei publicae solvere debent. Temporibus praecipue prioribus etiam civitates aliis civitatibus tributa solvere debebant.
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Tributa directa, sicut tributum ex reditibus et tributum pro hereditate a tributis indirectis distinguuntur. Vectigal, sicut vectigal venditionum et tributum consumptorum, tributum indirectum est.[1]
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