Caligula
Suetonius
Suetonius. The Lives of the Twelve Caesars. Thomson, Alexander, M.D, translator; Reed, J.E., editor. Philadelphia: Gebbie, 1883.
He levied new taxes, and such as were never before known, at first by the publicans, but afterwards, because their profit was enormous, by centurions and tribunes of the pretorian guards; no description of property or persons was exempted from some kind of tax or other. For all eatables brought into the city a certain excise was exacted; for all law-suits or trials, in whatever court, the fortieth part of the sum in dispute; and such as were convicted of compromising litigations were made liable to a penalty. Out of the daily wages of the porters he received an eighth, and from the gains of common prostitutes, what they received for one favour granted. There was a clause in the law, that all bawds who kept women for prostitution or sale, should be liable to pay, and that marriage itself should not be exempted.