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How to understand Ulpain's Life Tables


Onasander

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http://en.m.wikipedia.org/wiki/Ulpian%27s_life_table

 

I'm having trouble with this one.

 

I'm assuming this is Augustan era, taxing at 5% the income derived from the financial holdings.... of a deceased person, taken before being given to.... an inheritor? Am I right so far?

 

So this would target liquid assets.... if my kinsman Bob died, and he had 100 pieces of Gold, 100 slaves, 100 manuscripts, One Hundred Plates, One Hundred rows of fruit trees, a tax collector would cope, with a clipboard with a scroll attached in the middle, flopping on the ground on either side, this text.... and he would say "Augustus gets 5 of everything that belong to the Centurion Bob".

 

The he would drag his finger down the chart, finding my age, or Bob's age.... I'm assuming Bob, and his age....

 

I don't quite get this. Was it multiplied, or divided? If I have 100 of everything, and it's a five percent tax, is he taxing more or less than 5?

 

 

I admit I'm completely lost here. I can't figure out life expectancy, or be horrified by the results like everyone else apparently is. I can't even figure out how this related to a 5 percent tax. I'm completely lost. All I know is, Augustus will take away at least 5 rows of trees, 5 slaves, five gold coins, and half a finger from me, and I apparently don't have much longer to live anyway, so they will soon be back for more trees and slaves, and someone else's finger....

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Falcidian portion of that sum shall be reserved....

 

This part of the text refers to a law that stipulates at the very least, 1/4 of a inheritance has to go to a heir, without regard to legacy issues, which I presume to be debts....

 

 

Is this table used to calculate when the heir is expected to die, so when the tax collector is next expected to show up, statistically assuming your dead, then he taxes his taxes, records the life expectancy pf the new heirs, and inform the that statistical science decrees they should be dead by this date.... and will show up to take their stuff again, so you better be dead by then?

 

I wonder if the Romans tried to pursue Jesus for tax fraud for resurrecting.

 

How would the Falcidian Law be applied the the cannibalism scene in the Satyricon, giving the inheritors were also the loaners? Did each have to eat more than 25% of the corpse, given they were inheritors, but also had additional debts to collect... I wonder if the government stil got it's 5% in the deal?

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