Note 632 — Chapter II · THE ROMAN EMPIRE UNDER ANASTASIUS: THE INHERITANCE OF JUSTINIAN
Reading edition
Cod. Theod., XIII, i; Cod., XI, i. Evagrius (iii, 39), one of the nearest in time, is most copious on the subject of this tax. Cedrenus, Glykas, Zonaras (“an annual tribute!”) evidently confused it with the poll-tax, but their remarks show that every animal useful to the farmer returned something to the revenue; a horse or an ox one shilling, an ass or a dog fourpence, etc.