Page "Diocletian" Paragraph 68

Most taxes were due on each year on 1 September, and levied from individual landowners by decuriones ( decurions ).

These decurions, analogous to city councilors, were responsible for paying from their own pocket what they failed to collect.

Diocletian's reforms also increased the number of financial officials in the provinces: more rationales and magistri privatae are attested under Diocletian's reign than before.

These officials managed represented the interests of the fisc, which collected taxes in gold, and the Imperial properties.

Fluctuations in the value of the currency made collection of taxes in kind the norm, although these could be converted into coin.

Rates shifted to take inflation into account.

In 296, Diocletian issued an edict reforming census procedures.

This edict introduced a general five-year census for the whole Empire, replacing prior censuses that had operated at different speeds throughout the Empire.

The new censuses would keep up with changes in the values of capita and iuga.