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Oxford Handbooks - Scholarly Research ReviewsTaxation in the Greco-Roman World: The Roman PrincipateSven GüntherSubject:Classical Studies, Greek and Roman Law, Social and Economic History, NumismaticsOnline Publication Date:Apr 2016Abstract and KeywordsThe article deals with the different taxes that were exacted in the Roman Principate. It analyzes not only the different concepts of taxation with a differentiation betweentributa, vectigalia, andportoriabut also the complex system of tax collection, the cooperation between private tax farmers and state officials, and the flow of income into the various treasuries (aerarium Saturni, aerarium militare, fiscus Caesaris). Furthermore, the close connection of Roman taxes with power politics of the Roman emperors as well as the interdependences with developments in society, economy, and law are revealed. Various questions and directions for possible future research are proposed.Keywords: Taxation, tributa vectigalia, portoria, publicani, societates publicanorum, procurators, aerarium Saturni, aerarium militare, fiscus Caesarisτό τε σύμπαν εἰπεῖν, χρηματοποιὸς ἀνὴρ ἐγένετο, δύο τε εἶναι λέγων τὰ τὰς δυναστείας παρασκευάζοντα καὶ φυλάσσοντα καὶ ἐπαύξοντα, στρατιώτας καὶ χρήματα, καὶ ταῦτα δι᾽ ἀλλήλων συνεστηκέναι: τῇ τε γὰρ τροφῇ τὰ στρατεύματα συνέχεσθαι, καὶ ἐκείνην ἐκ τῶν ὅπλων συλλέγεσθαι: κἂν θάτερον ὁποτερονοῦν αὐτῶν ἐνδεὲς ᾖ, καὶ τὸ ἕτερον συγκαταλυθήσεσθαι.“In short, he [sc. Caesar] showed himself a money-getter, declaring that there were two things which created, protected, and increased sovereignties,—soldiers and money,—and that these two were dependent upon each other. For it was by proper maintenance, he said, that armies were kept together, and this maintenance was secured by arms; and in case either one of them were lacking, the other also would be overthrown at the same time.” (D.C. 42.49.4sq., transl. E. Cary, 1916, Dio’s Roman History, Vol. 4 [LCL], London and New York.)This almost prophetic sentence of C. Julius Caesar in 47 bc after the battle of Zela against Pharnaces II and the (financial) measures undertaken by him in the east is perhaps not as famous as his “veni, vidi, vici” but may be more striking when one looks at the fundamentals of the future Principate. In fact, it was the troops in the imperial provinces as well as the funds of the fiscus Caesaris that allowed the princeps Augustus to establish and keep control over the res publica (restituta)—besides his outstanding auctoritas (Monum. Ancyr. 34.3) and the other official potestates. This was also true for his successors, for which reason studies on military power as well as on financial potential are essential to reveal the origin and status of the Roman emperor and his principate.There is still an imbalance between the rich amount of research done in the military field and the rather scattered studies on the financial sector. This is primarily due to the lack of broad evidence, which causes a fragmentation into several research fields that cannot be easily combined, especially in the field of Roman taxation, where the exiguous literary evidence has to be compared with epigraphical, papyrological, and numismatic sources using the full range of methods of analysis. This contribution, therefore, tries to show some possible approaches to a study of Roman taxes and to add them as one of the more important tesserae to the mosaic of the Roman Empire.TerminologyEvery study of (Greek and) Roman taxation has, at first, to deal with terminology (cf. Günther 2008: 14–21). In fact, Roman terminology, deriving from the Roman Republic, is quite clear. For example, tributa / stipendia are distinguished from vectigalia and in most cases portoria, especially tributa from vectigalia. So Tacitus (Tac. Ann. 1.11.3 sq.; cf. Suet. Aug. 101.4) differentiates clearly between the two in Augustus’ report after his death in 14 ad, brought and read to the senate by order of Tiberius: … cum proferri libellum recitarique iussit. Opes publicae continebantur, quantum civium sociorumque in armis, quot classes regna provinciae, tributa aut vectigalia, et necessitates ac largitiones “ … when he ordered a booklet to be produced and read out. Its contents were the public resources, what numbers of citizens and allies under arms, how many fleets, kingdoms and provinces, taxes and revenues, and also necessary expenses and lavishments” (transl. A. J. Woodman, 2004, Tacitus, The Annals, Indianapolis and Cambridge).By tributa / stipendia are always meant taxes raised on the basis of a census or tax list. Because of their exclusive status (this is largely true for all citizens of a state in antiquity), these tributa were not levied on Roman citizens, but only in exceptional circumstances, as in war. After 167 bc, there were no longer such tributa (Plin. HN 33.56), only in rare emergency situations (cf. esp. Nicolet 1976; Wolters 2007: 410–412, with further literature). The term was finally transferred to describe the status of the inhabitants of the provinces, who were liable, for example, to a tributum capitis (poll tax) or tributum soli (land tax), calculated on basis of a (census) list. In most cases, the Romans tied the tax levy to the tradition of the territory and the former regime. The term stipendium / provincia stipendiaria was also common to show that the territory had been acquired by a Roman conquest with a military guerdon (stipendium) to be paid by the inhabitants.In contrast, vectigal, etymologically deriving from vehere (to convey or transport), first designated the cartloads of crops from ager publicus (public land) that had to be given to the state as landlord by the leaseholder. As a consequence, only the ratio could be defined in advance, but not the exact amount, which depended on the harvest, and this concept later defined also the taxes called vectigalia: they were not raised on the basis of (census) lists but on occasion. In this framework, the portoria (customs) were not a special case, so vectigalia and portoria were often interchangeable terms, as in the definition in the Digests of Justinian, deriving from the jurist Ulpian (Dig. 50.16.17.1): “Publica” vectigalia intellegere debemus, ex quibus vectigal fiscus capit: quale est vectigal portus vel venalium rerum, item salinarum et metallorum et picariarum“We have to understand public taxes as those from which the Treasury captures revenue: for instance, the tax of the harbor or the tax on selling products, likewise on salt-pits and mines and bitumen-fabrics” (transl. Günther 2015).However, the distinction is not kept up in every source. Sometimes vectigal is used to describe tributa or stipendia as a generic term. The use can often be linked to the intentions of the ancient authors, for instance to undermine the authority of an emperor. Thus, Suetonius describes the tax levied by the “bad” ruler Caligula (37–41 ad) by mixing vectigalia, which were possible and even common for Roman citizens, with the term tributum, calling this an outrageous and improper measure for the status of Roman citizenship (Suet. Calig. 40): Vectigalia nova atque inaudita primum per publicanos, deinde, quia lucrum exuberabat, per centuriones tribunosque praetorianos exercuit, nullo rerum aut hominum genere omisso, cui non tributi aliquid imponeret“He levied new [so-called indirect] 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 [so-called direct] tax” (transl. J. Eugene Reed and Alexander Thomson, 1889, Suetonius: The Lives of the Twelve Caesars, Philadelphia).What is crucial is how to translate tributum and vectigal. Until the twentieth century, tributum was translated by “direct tax” and vectigal by “indirect tax,” in an attempt at adequate differentiation. But this does not fit modern economic tax theory, notably the idea that indirect taxes, such as purchase tax, can be turned over to third parties. Therefore, some researchers tend to consider nearly all vectigalia (except the tax on sales) direct taxes in this sense, because they had to be paid directly by the person liable to the tax (e.g. Eck 1979: 132 no. 92; Neesen 1980: 200s no. 18,5). But this is not the concept of (Roman) antiquity, where the classification of tributa or vectigalia depended on the tax being levied with or without a (census) list. Therefore a better translation nowadays would be “so-called direct tax” for tributum and “so-called indirect tax” for vectigal.tributa (so-called direct taxes)With the end of tributa on Roman citizens in 167 bc—with some exceptions in times of crises during the Late Roman Republic—the term was increasingly used for describing the tribute status of the Roman provinces, interchangeably with the term stipendium, depending on author and view (see above). A main characteristic of Roman rule in the provinces was letting traditional systems continue as long as they worked and were adaptable to Roman necessities. It is no wonder that alongside tributum and stipendium terms like decuma(pars) “the tenth (part)” were used to describe the tributes of provincial inhabitants according to the traditional rate.In the Republic and Principate, the main tributa were the tributum soli (land tax) and the tributum capitis (poll tax) (cf. the essential study Neesen 1980; discussion and corrections in Brunt 1981 / 1990). Like all tributa, they were calculated on the basis of a census list. Details concerning the measurement are unclear, due to the various and fragmentary evidence; what is clear is that there were different treatments of provincial lands: besides the “normal” provincial land liable to the tributum soli there were also privileges for Roman colonies (ager privatus ex iure Quiritium “private land according to Roman right”) or civitates foederatae (confederated commonwealths) or civitates liberae (free commonwealths), with certain immunitates (immunities). But what had to be declared besides the land is not entirely clear (cf. the discussion in Brunt 1981 / 1990: 166–168 / 335–339), for example property except land or moveables (under the tributum capitis?). This is true for the tributum capitis, which had different rates in the various provinces (cf. for explanations Neesen 1980: 120 sqq.; Brunt 1981 / 1990: 167 sq. / 338 sq.).These important questions—whether one is discussing a systematization of Roman taxation or only situational changes—cannot be solved, because of the diverse evidence from the provinces. The main evidence comes from Egypt. For a long time, it was treated as a special case because of its different status in the administration structure of the Roman Empire (Wallace 1938; Neesen 1980; Brunt 1981 / 1990). But in recent research there is considerable discussion on this issue, and Egypt is now often seen as a normal case in the Empire, with certain peculiarities as in other provinces (clearly against such a special role of Egypt: Jördens 2009, esp. for customs chap. I–IX; Jördens 2012; for customs, see also Vandorpe 2015; cautious: Eich 2007). Studies of other provinces analyzing systematically the material and new findings could perhaps reveal more details (cf. for Gallic and German provinces France 2001b; for Iudaea, Udoh 2005).Smaller tributa as well as other dues (e.g., aurum coronarium “gold wreaths, crowns”) are treated in Neesen (1980). Greater attention has been devoted to the fiscus Iudaicus (Jewish treasury), which was the treasury for the τιμὴ δηναρίων δύο Ἰουδαίων (tax of two denarii of the Jews) exacted from the Jews after the Roman-Jewish War of 66–70 ad (cf. Günther 2013 with further literature).All these tributa (and the other dues) were at first collected by publicans in Republican times. The change to direct collection by state officials can be attributed to Caesar (cf. the broad discussion in Brunt 1990: esp. 355 sq., 380 sq.).Several studies have been devoted to the question of tax flow into the different treasuries of the Roman Principate (cf. Alpers 1995 with older literature; his model is modified by Wolters 1999; 174–202; Wolters 2007: 422–424; for the administration offices, cf. now Schmall 2011). It now seems clear that there were provincial fisci which balanced their yearly accounts either with the aerarium Saturni (treasury of Saturn), in the case of senatorial provinces, or with the fiscus Caesaris (treasury of the Emperor), in the case of imperial provinces. This fiscus Caesaris can probably be distinguished from the patrimonium Caesaris (patrimony of the Emperor), and later the res privata (private treasure) of certain emperors, when the patrimonium also became public. Here the main problem lies in the intention of many authors to create a “good” or “bad” emperor. But tributa (as well as the other taxes and duties) had to be paid to both, so the effect on and interest for “normal” citizens of this subtlety was, perhaps, limited.vectigalia (so-called indirect taxes)Vectigalia in its proper sense (without portoria, see below) can be divided into empire-wide vectigalia, to which all Roman citizens were liable, and local vectigalia, for citizens of city-states in the Roman East, among others. While the latter have not been systematically studied (cf. Il capitolo delle entrate nelle finanze municipali in occidente ed in oriente 2009), the vectigalia for Roman citizens have been the object of research since the Renaissance, especially during the nineteenth and at the beginning of the twentieth century in Germany and France (for an overview, cf. Günther 2008: 8–14). These studies did not arise solely out of antiquarian interest; the scholars also wanted to compare the Roman tax system with their own, established as a consequence of the formation of nations and the rise of nationalism, which searched for roots in history. Hence studies like those of J. J. Bachofen (1848), M. R. Cagnat (1966 [1882]), or G. Schanz (1900) not only collected the scattered material (in ancient literature and law, inscriptions, papyri, numismatics) but tried to develop a systematic structure of taxation as well. On this basis, further research could be done concerning special questions like tax collectors, state treasuries, imperial administration, and the budget—questions which were important for research mainly concentrating on the state as an entity. G. Wesener´s articles concerning the vicesima hereditatium and vicesima libertatis in the RE (1958) were fundamental for further studies in this field. With the emergence of new paradigms in research, especially after World War II, special studies on the social, socioeconomic, and legal connections of vectigalia followed (cf. Günther 2008: 8–14). In his PhD thesis, the present author tried to show the synergisms between the different vectigalia and imperial policy, administration, society, and law (Günther 2008).Of the four important and long-lived vectigalia, the most prominent (and studied) is the vicesima hereditatium, a 5 percent tax on inheritances and legacies (cf. Günther 2008: 23–94). Although some scholars have claimed that the inheritance tax was introduced with the lex Voconia 169 bc, this is certainly not true. Also, Julius Caesar had only a vague, if any, plan for a tax on heritages. A first, but short-lived, tribute on heritages and legacies in 40 bc (App. BC 5.67.282; cf. D.C. 55.25.6) during the Civil Wars after the death of Caesar was intended to finance the war against Sextus Pompeius as well as to disturb the old aristocratic networks (see Günther 2015a). The lex Falcidia, often regarded as a subsidiary measure, was enacted not in that year but in the previous year (D.C. 48.33.4 sq.), so that such a connection is not possible. But from the failure of this measure (App. BC 5.130.540), Augustus could later draw lessons for his establishment of the vicesima hereditatium in 6 ad.Thus, the main purpose of Augustus’ introduction of the inheritance tax was not, as often suggested, an equalization of burdens between provincial inhabitants, who were not liable to vectigal but to tributa, and Roman citizens, but to provide security for his rule. A main factor for this security was the loyalty of the army, and among the measures that led to a professional standing army the possibly dangerous veterans could not be forgotten, as shown by the allotment of land to them in the first century bc, especially during the Civil Wars (cf., e.g., Monum. Ancyr. 3.3). Therefore Augustus erected the aerarium militare (military treasury [for veterans]) in 5 ad (for the history of this treasury, see Corbier 1974) to pay praemia militiae (veteran soldiers’ bonus) to his veterans instead of having to confiscate land as a reward for them. A main source of revenue for this new treasury, besides the centesima rerum venalium (see below) and some deposits from the patrimony of Augustus as well as from other private persons, was the vicesima hereditatium established shortly afterward. Resistance to this new vectigal from the rich classes (senatorial and equestrian orders) most liable to it in 6 and 13 ad was cleverly broken by Augustus by threatening the aristocracy with reinstitution of the tributum soli (land tax), which would have been the first permanent one since 167 bc.The regulatory framework of the inheritance tax was laid down in the lex <Iulia de> vicesima hereditatium. In the main, it aimed to improve the flow of revenue into the aerarium militare. Regulations concerning the opening of a testament accelerated the enforcement of the last will of the decedent, and the payment of the tax as well; the requirement to open the testament before an official, the short deadlines for the opening of the last will, and the decentralization of the administration offices promised legal certainty for the heirs, especially in terms of possible legal cases. However, the procedure had the main purpose of recording these wills for the tax-collectors present in the bureaus. So the traditional possibility of private testaments as well as of inheritance without a written will would be gradually ended.In the same way, the exemption for small heritages [perhaps up to 1,000 sestertii (HS)] was a beneficence of the emperor to “normal” citizens only secondarily; the estimation of the transaction costs for measuring the tax for these wills was probably the primary reason for the exemption. The second exemption, for second-degree relatives, was not only a matter of cost but also served the purposes of quieting resistance as well as strengthening the traditional family, in accordance with Augustan family laws, and inhibiting the traditional networking in the upper classes through inheritances and legacies (see Günther 2015a).Later modifications of the Augustan lex were mainly caused by the change of conditions in the Roman Empire. Most prominent are the reforms undertaken by the emperors Nerva (96–98 ad) and Trajan (98–117 ad) to include new citizens in the regulation framework. Although they were also granted tax exemption, the assurance of revenue was the background of these measures, especially the registration of huge inheritances and the avoidance of high administration costs for difficult legal cases.For the latter, the Roman state at first leased the collection of this vectigal (and others as well) to private companies (for their structure see Cimma 1981; Malmendier 2002; esp. concerning taxes: Brunt 1990). As with the inheritance tax, we have evidence for it in Trajanic times (through Pliny the Younger) as well as from Egypt in papyri under the reign of Antoninus Pius (138–160 ad) (cf. Eck 1995). Although there has been considerable discussion on the status of Egypt as a special case in the Roman Empire (see above), both types of evidence disprove the old opinion that there was a direct replacement of the private collectors by public procuratores XX hereditatium or a three-step process from private companies to single tax collectors and then to public officials (Günther 2008: esp. 59–69, see also the discussion for the portoria, below). Even though a precise date cannot be found in existing sources, it is likely that there is a connection between the establishment of these administrative boards and the broad reforms under the emperor Nero (54–68 ad) to control the publicans more strictly in 58 ad (see Rathbone 2008; Günther 2013). But if, when, and how these procuratores undertook the tax collection instead of private tax farmers remains an open question. It was a more gradual and situation-specific process that led to a tax collection by imperial officials instead of private persons (or sometimes together with them? AE 1996: 1702; cf. Günther 2008: 68 sq.; see also below for the portoria).Concerning these officials, we have a rather broad range of evidence which allows us to reconstruct the administrative structure. In all places where a substantial number of Roman citizens lived, as in Rome, Italy, and in some provinces (especially the Spanish and Gaulish ones), we find a carefully built administration (cf. Günther 2008: 69–81; esp. also Eck 1979: 132–139; esp. for the equestrian procuratores: Pflaum 1960; 1982; for imperial freedmen and slaves: Wachtel 1966; see now Schmall 2011 for the finance administration staff). At the top there were procuratores XX hereditatium. Procurators outside of the equestrian order existed immediately before the reign of emperor Hadrian (117–138 ad), who was formerly thought to have replaced freedmen as officials with them, so it is more probable that there was a hierarchical structure from equestrians down to imperial freedmen and then to imperial slaves. Under these procuratores we have supprocuratoresand an extensive staff, especially for the administration in Rome, where the Roman senators had their patriaand all revenues of the inheritance tax may have been registered. For provinces with a smaller percentage of Roman citizens, larger administration districts were built, for example in Asia Minor. According to the distribution of possible subjects of the tax, the salaries for the procurators were measured as well: procurators for certain regions or districts earned 60,000 HS, while the procurator for Rome received 100,000 HS, or at most 200,000 HS.The eldest vectigal was the vicesima libertatis vel manumissionum, a 5 percent tax payable when manumitting a slave to become a libertus/liberta according to Roman law (cf. Günther 2008: 95–126; also Bradley 1984; Albana 1987). Established in 357 bc (Liv. 7.16.7sq.), it probably lasted as the vicesima hereditatium up to reforms of Diocletian, and the revenues went into the aerarium Saturni populi Romani, and in Republican times into a special reserve fund, the aerarium sanctius. The fiscus libertatis et peculiorum(treasury of liberty and separate property) in the Roman Empire (with evidence from Claudian times on), which some have suggested was the fund of the tax on manumissions, was probably a special fund for imperial slaves and freedmen (Günther 2008: 101 sq.). Although the concrete reasons for establishing the tax are not entirely clear—financial need or a patrician measure against the plebeians—an increase of revenue due to the inflow of slaves in the third and second centuries bc (and, therefore, more manumissions) is likely.Two factors led to an increase of tax revenue in the Roman Empire even though there was no great increase in the number of new slaves. On the one hand, the different legal regulations concerning manumission (e.g. Gai. Inst. 1.16–24; cf. Günther 2008: 118–120) “forced” the manumittor to undertake this act in public before a Roman magistrate to gain Roman citizenship for his freedman instead of the debased ius Latinum Iunianum. This requirement was even increased by the Augustan legislation concerning the manumitting of slaves (lex Aelia Sentia, lex Fufia Caninia, lex Iunia Norbana); with this public process, registration and tax collection were easy for the leaseholders (or, later on, the public tax officials). On the other hand, the slaves’ owners were geared to economic interests: not only the motivation of slaves to receive the status of freedman, which caused a gain of efficiency that compensated for the purchase price, but also the tradition that most slaves bought their freedom while paying the manumitting fees and taxes with their peculium (separate property) were strong push-factors. Furthermore, the new freedmen were in legal, social, and economic ways closely connected to the former owners and their families through the patron-client relationship, so that the profits for the manumitting family continued over more than one generation.The vicesima libertatis vel manumissionum (5 percent tax on liberty or manumissions) was also exacted by private tax collectors, who interacted with a gradually growing number of public officials. Except for the vicesima hereditatium, we have insights into the world of the private tax farmer due to literary notices, inscriptions, and papyrological evidence. Not only single persons related to one or another hierarchical level but also societates publicanorum (companies of publicans) are attested in inscriptions. However, neither the reconstruction of regional tax districts nor the distribution of duties, nor a diachronic development of both, is possible due to the limits of evidence (differently from the public officials for the inheritance tax).As for the inheritance tax, former hypotheses of a change from societates publicanorum to single tax collectors cannot be substantiated, nor can the idea that public officials replaced the private tax collection process immediately after the institution of the new tax. Private tax collectors are mentioned up to Hadrianic times, possibly up to the third century ad (AE 2001: 1707; cf. Günther 2008: 109 sq.). As for other vectigalia, the Neronian reforms of 58 ad might have established the procuratores XX libertatis to control the publicaniinstead of the magistrates of the aerarium populi Romani. With the first attested procurator XX libertatis in Pompeii before the eruption of Vesuvius, the hypothesis of a development from freedman to equestrian procurators also fails. Details about this sexagenary office, involving the staff or the regional administration, are difficult to estimate in the absence of evidence, but a parallel development to the (higher-paid) procurators for the vicesima hereditatium seems likely.The details of the taxing process, as well as of the cooperation between private tax collectors and public officials, were laid down in a lex, but the concrete regulations are unknown. Thanks to papyri from Roman Egypt, we can deduce some details. In case of public manumissions as well as testamentary releases, the public administration gave notice to the tax collectors; based on a measure of value of the slave, the tax was calculated and had to be paid directly. In case of greater numbers of manumissions, for example as a result of a testament, there could also be an agreement about a flat rate. How the measurement was made is unclear. Documents concerning the purchase price or the sum paid by the slave for manumission or the current market price may have been the basis. Possibly, the attested combined lease of the vicesima liberatistogether with the sale tax on slaves (quinta et vicesima venalium mancipiorum, ILS 203 = CIL VI 915, see below) was also an efficient instrument for the core of the tax collecting process. That the reduction of transaction costs, to speak in the terms of New Institutional Economics, and the increase of efficient tax collection were not unknown to the Romans is also clearly shown by the tax collecting station for both taxes, the statio vicesimae hereditatium et manumissionum (collection station for the 5 percent tax on inheritances and manumissions), in Egypt (cf. Eck 1995) and the probable lease and administration of four vectigalia under the name quattuor publica Africae (four public [taxes] for Africa) (cf. Günther 2008: e.g. 63 sq.).The centesima rerum venalium and the quinta et vicesima venalium mancipiorum formed the so-called sales taxes but were probably not closely connected with each other.The 1 percent sales tax (centesima rerum venalium) was established at an unknown date after the Civil Wars between Octavian and Marc Antony (Tac. Ann. 1.78.2) (see Günther 2008: 127–147). All proposals for an exact date fail due to the attempt to connect the tax with other events, which provides an insight into the mindset of modern scholars. It is a fact that under the reign of Tiberius (14–37 ad) the tax was a factor in financing the aerarium militare; therefore, Tiberius refused to abolish it in 15 ad (Tac. Ann. 1.78.2). In 17 ad, after the creation of the province Cappadocia, the tax was reduced to 0.5 percent (Tac. Ann. 2.42.4). Later on, in 31 ad, Cassius Dio tells us that the tax was exacted again at 1 percent (D.C. 58.16.2). Under the reign of Caligula, the tax, now again under the denomination of a ducentesima (0.5 percent), was cancelled in 38 ad(Suet. Calig. 16.3; cf. also D.C. 59.9.6, who writes in Greek about the centesima). This event was also celebrated propagandistically with the issue of coins, namely quadrantes (RIC I2Caligula 111 [Nr. 39, 45, 52]; cf. Wolters 2005: 511 sq.). Because these quadrantes circulated mainly in Italy, one has to doubt older paradigms that the sales tax had a long afterlife, for example in the merces (charge) of the receipt tablet of L. Caecilius Iucundus in Pompeii in the 50s (CIL IV 3340 tab. X; tab. LVIII) or as the centesima argentariae stipulationis (1 percent on bank stipulations) in the lex metalli Vipascensis (FIRA I2no. 105, ll. 1–9) from the middle of the second century ad. In fact, the tax was exacted at public sales auctions, the only way for tax collectors to control either seller or purchaser efficiently. But both, merces and centesima, were more probably charges or the lease of exacting charges than what we would call a sales tax (Günther 2008: 134–140). There is also no direct connection with other customs duties on sales in later times (Günther 2008: 146 sq.; see now Wojciech 2015).The 4 percent tax on the sale of slaves (quinta et vicesima venalium mancipiorum) was established in 7 ad(D.C. 55.31.4) to finance the campaign in Pannonia as well as the newly arranged cohortes vigilum (fire service cohorts) (cf. Günther 2008: 149–154). At first, the tax was, according to the Greek term τὸ τέλος τὸ τῆς πεντηκοστῆς in Cassius Dio (see above), a 2 percent tax, but at an unknown date before Claudian times (ILS 203 = CIL VI 915), the rate was changed to 4 percent. The revenues flowed into the aerarium Saturni, for which reason the tax is called a publicum vectigal (ILS 203 = CIL VI 915; CIL XV 7255). Under Nero, in 57 ad, there was a change in the charging process (Tac. Ann. 13.31.2): henceforth, the seller of slaves rather than the purchaser had to pay the tax, making it easier to control. Nothing is known about the further development of the tax; perhaps it was part of the quattuor publica Africae, and it was probably collected up to the third century ad.Connections and analogies with the centesima rerum venalium have often been proposed but cannot be proved, due to the lack of evidence. Instead, the tax was exacted by private tax collector companies (CIL XV 7255 and the following), together with the manumission tax (ILS 203 = CIL VI 915), which also went into the aerarium Saturni rather than the aerarium militare, unlike the centesima rerum venalium. Thus it is more likely that the manumission tax and the sales tax on slaves were (sometimes? often?) leased together for efficient collection.There has also been discussion of the minor and usually only temporarily levied vectigalia (cf. Günther 2008: 155–161), the measures of the emperor Gaius (Caligula) and the proverbial “urine tax” (pecunia non olet“money does not stink,” deriving from Suet. Vesp. 23.3; cf. D.C. 66.14.5) of Vespasian (69–79 ad). The latter may have been a vectigal that fullers and/or tanners had to pay when they used urine for their work, not a universal tax.The tax measures of Caligula have gained more attention in academic research. They are mentioned in Suet. Calig. 40 sq., and can be dated, according to D.C. 59.28.8, to the year 40 ad. In detail, these were (Suet. Calig. 40): 1. tax on edibles; 2. tax of 2.5 percent on litigation and trials; 3. tax of 12.5 percent on the daily income of load carriers; and 4. prostitution tax on active and retired prostitutes, panderers, and even married persons in the amount of the price for one cohabitation. Cassius Dio (see above) adds taxes for taverns, craftsmen, and wage-labor slaves. Nearly all details of these taxes are discussed in academic research, but these are mostly hypotheses without evidence in the sources (cf. Günther 2008: 155–160). The tax on edibles was certainly a portorium, a custom duty for the toll district Rome (cf. Günther 2008: 143–146; not in Wojciech 2015). For the prostitution tax, a long existence has been proposed by some researchers (e.g., McGinn 1989), combining evidence for local prostitution taxes and rather dubious references in late antiquity. It has even been described as a tributum because of the mixture of the terms vectigal and tributum of Suetonius here (cf. above). But Suetonius structures his whole chapter to undermine the authority of the “bad” emperor Caligula. The burden of Roman citizens with “tributa” (which were, in fact, all vectigalia due to the lack of a census list), the reference to socially disdained groups liable to the new taxes, and, last but not least, the grouping of the prostitution business together with the “sacred” and eminent matrimonium (Roman legal matrimony) as the core of the Roman family and society as a whole are more revealing of the rhetorical strategy of Suetonius than of historical facts. So these taxes existed—shortly after the murder of Caligula, they were abolished by Claudius (D.C. 60.4.1; Suet. Claud. 11.3), who even propagated the abolition of the tax on edibles by issuing quadrantes (RIC I2Claudius 126 [Nr. 85, 87, 89, 91]; cf. Wolters 2005: 513–516)—but details cannot be deduced from the biased evidence.portoria (custom duties)Customs were omnipresent in the Roman Empire. Under the designation of portorium, later often vectigal in its narrow sense (cf. Kritzinger 2015: 12), a lot of inhabitants of the Roman Empire and Roman citizens were involved in paying customs duties or in administration—either as taxpayers (mostly tradesmen) or within the administration process as tax collectors or state authorities. But the source material for this important factor in the Roman Empire is scattered; only a few texts concern portoria, while the main evidence comes from inscriptions and papyri, and a small amount from numismatics. What is needed, therefore, is a combination of different source methods as well as intense knowledge of the often difficult questions in these so-called auxiliary fields (this is also true for vectigalia in general), and it is understandable that there is no current monograph to replace the monumental study of De Laet 1949. His three-step development of the administration process of portoria—from private custom collection consortia (societates publicanorum) up to Trajanic times to single private custom collectors up to Septimius Severus to public collection afterwards—as well as his strict differentiation between border customs, municipal taxes, and road charges are now challenged by new findings (especially the lex portorii Asiae) and recent, deeper research for some regions of the Empire, e.g. the quadragesima Galliarum (2.5 percent custom duty for the Gaulish provinces) or the portorium Illyricum (Illyrian custom duty) (cf. Ørsted P. 1985; France 2001a; Froehlich 2014; general new model by Kritzinger 2015). Many new questions have also been raised, for example concerning the concrete custom collection process or the epigraphic habits of the collectors of customs; here the article collection Das Zollwesen im Imperium Romanum (2015) gives a good overview of current research.In principle, customs were an easy matter. At the customs stations in certain districts within the Imperium Romanum or at the outer borders, goods had to be declared, and the tax collectors fixed the customs to be paid in cash at once. But the details were tricky. There was no unified tariff in the Roman Empire. The tariff depended on the customs district or on the goods to be declared: at the outer borders (in the East), the tariff was high, at 12.5 percent or even 25 percent, while internal tariffs fluctuated from 1 to 5 percent, often 2.5 percent. Some goods were measured on their value, while for others, such as slaves, there was a fixed payment tariff due to the difficulties of measurement in a short time (cf. Günther 2015c: 229–233). Basic consumer durables were not liable to customs (cf., e.g., Monum. Ephes. ll. 81–83 = §35; ll. 84–87 = § 37; Ps.-Quint. Decl. Min. 359; further sources cf. Kritzinger 2015: 19 no. 61). From the custom inscriptions discovered, for example, in Ephesos, Kaunos, Andriake, Zarai, Myra, and Palmyra we can derive many other details concerning the collection process (cf. in detail Kritizinger 2015: 19–26, with the different editions), from the declaration to the payment at the toll stations (stationes) (cf. now France and Nelis-Clément 2014; also Matz 2015). Here we see an effective as well as efficient administration in action. So for example the issuing of receipts (for a fee?) had not only the purpose of keeping the taxpayer from having to pay double for goods he had not sold at the local market (Monum. Ephes. ll. 16–20 = §6; cf. also Kritzinger 2015: 20sq.) but also of accelerating the customs measuring procedure, of supporting controls by circitores (circulators) (cf. Günther 2015c: 234–236), and, last but not least, of having a legal document for both parties in case of a legal action. These litigations were often a matter of dispute between collectors and payers of taxes. Up to the reform of Nero in 58 ad, there was only the possibility of laying a claim against the tax collectors directly in Rome before the praetor peregrinus (praetor administering justice among foreigners and between citizens and noncitizens); then a cognitio extra ordinem (extraordinary law suit by official investigation process) in the provinces was allowed. Even the tariff regulations had to be published at every tax station (Tac. Ann. 13,50 sq.; cf. Kritzinger 2015: 45 with further evidence). As for the other vectigalia, special agreements between frequent merchants and the tax collectors seem likely, so there was perhaps no permanent conflict between them.The staff for the collection process, such as actores (administrator), arcarii (cash caretakers), circitores, contrascriptores (countersigners), scrutatores (scrutinizers), vilici (estate manager), etc., mostly freedmen and slaves, was hierarchically organized, differentiated, and specialized according to their duties and responsibilities. The epigraphical evidence reveals a great number of job titles, careers, “religious” activities, and networks within these familiae publicanorum ([slave] families of the publicans), but no systematic study has been done so far except for certain local districts or regions, or posts (cf. e.g. Aubert 1994; Van Nijf 2008; Froehlich 2014; Günther 2015c: 233–238, all with further literature).But before customs duties could be levied, there was the leasing procedure. Whereas in the Roman Republic (cf. Badian 1972) the censors leased these (and other public contracts) for a five-year period (lustrum), in the Principate this was undertaken by the praetores aerarii Saturni (praetorians of the Treasury of Saturn) in the end (cf. Corbier 1974). The lease took place after a public auction of the license for certain districts, and was laid down in a contract (pactio) between the state and the leaseholder. Furthermore, the main tariff regulations were published in Rome in a lex portoria (custom duty law), and ideally in the tax districts as well, although Nero had to mandate it with his reform edict in 58 ad. This lex portoria as well as the pactiones (contracts) were not written new in and for every new lease period but were updated, as is clearly seen, for example, in the tax law of Asia. The same is true for the staff at the stations; when there was a change in the tax leaseholder, most of the personnel was not replaced but transferred.An unsolved problem is the question of how the custom concessions were structured regionally and systematically. The “old” model of De Laet (1949; cf. also Vittinghoff 1953), with a strict differentiation between border customs, municipal taxes, and road charges and between publicans as collectors for border customs and road charges and cities (civitates) responsible for the municipal taxes, has now been challenged (cf. Kritzinger 2015: esp. 30–44; for the publicum portorium Illyirici cf. also Ørsted 1985; Froehlich 2014: 77–83). It is now proposed that the civitates were, in fact, part of the publicum portorium system. Ever since Republican times, Rome had granted the right and privilege of raising taxes to certain civitates. These cities could exact it for themselves but usually did it via publicans. The “new” model thus integrates the civitates (and certain confederacies of cities in the Greek East; cf. Kritzinger 2015: 37 sq.; also Edelmann-Singer 2012) into the system, which was not characterized by borders between publicans and cities with different areas of responsibility (customs vs. municipal taxes) but by districts between two entities (e.g., a civitas or a koinon).The balance of the lease amount was cleared between bureaus of the tax collectors and the administration in Rome every year, first with the aerarium Saturni, then, after an uncertain date in the second half of the first century ad, with the fiscus Caesaris with the a rationibus (secretary of finance) and his familia Caesaris([slave] family of the emperor) (cf. Kritzinger 2015: 27sq.). Also with the institution of special procuratores, as for the other vectigalia (see above), probably with the reform of Nero, the control of the tax collection process and the collectors shifted to an even more specialized administration. This was the precondition for a step-by-step change concerning the tax collection in the second and third centuries ad. Although there was certainly no reform edict by which private tax collectors were replaced by imperial procuratores and their staff, one finds imperial officials responsible, among other things, for the collection of the publicum portorium Illyrici, perhaps as a preparation for or result of the Marcomannic Wars of Marcus Aurelius (cf. Kritzinger 2015: 46–48; esp. Ørsted 1985: 349 ss.). As for the other vectigalia, these changes were dependent on certain contexts and situations.Conclusions and further research directionsAlthough much has been achieved in revealing Roman taxation policy and organization, there are some fields which can be developed deeper and further. Up to now, researchers have often treated the different taxes and customs individually rather than together. With the new findings, especially the customs laws in the Greek East, questions can be addressed about the collection process for portoria but also—assuming there are analogies and parallel structures in other vectigalia, e.g. efficient structures around the stationes—about the hierarchical structure of the staff, the context-specific but not general replacement of private tax collectors by imperial officials, and even the cooperation between them.It should, for instance, be possible to solve the interesting question of why the Roman state gave up its basic principle (not only concerning taxes) never to change running systems and shifted the risk of tax collection to private companies by integrating modern theoretical approaches into the study of the Roman tax system. Even though the use of the New Institutional Economics is now being broadly discussed in the Ancient Economy Studies (see Droß-Krüpe et al. 2015), there has been no current application of the basic principles of institutions forming (economic) decisions of people, transactions costs, and principal-agent theory. The establishment of procuratores for the various vectigalia and their step-by-step involvement in the tax collecting process, as well as the replacement of private tax collectors for the tributa, could be explained by the reduction of transaction costs, mainly imbalances in information between the state and private companies, high costs for a new administrative apparatus, etc. The organization of the staff at toll stations and the exchange between them (and with other stations) could be investigated using the principal-agent theory. Last but not least, the “new” model of the organization of portoria in districts, based on the region around a civitas(see above), should be seen as an institutional framework, affecting, channeling, and perhaps controlling the flow of commodity and trade routes.This framing and forming of trade circles connects portoria directly with the Roman economy. Bearing in mind the tax-and-trade model of K. Hopkins (e.g. 1980; 1995/1996; 2000), questions can be asked about the economic development of certain regions and, with an economic-geographical approach, the development of economic areas (cf. Ruffing 2009), as well as the establishment of so-called Special Economic Zones (cf. Günther forthcoming 2015b) with special rules for economic stimulation, not only concerning taxes and charges.Furthermore, the effects of taxes on other structural parts of the Roman Empire should be questioned again, and more deeply. If you understand taxes as an open “system” in N. Luhmann’s sense, it could influence the environmental surroundings as well as other “systems” like society and law, and vice versa. So the influence of the inheritance tax on the Roman family (cf. esp. Gardner 2001) could be investigated again by taking into account the effects on the Augustan family laws, or the interdependence between the inheritance tax and legacies as alimenta for life (Dig. 35.2.68) could be investigated with the focus on private donators of alimenta. Finally, the presentation of tax measurements in various media (cf. for the coins Wolters 2005), especially in literary texts, should be analyzed systematically with a keen eye for the “construction” of “good” and “bad” emperors. Because it was they who were, in fact, the beginning and the end of taxes in the Roman Principate.BibliographyAlbana, M. (1987.) “La vicesima libertatis in età imperiale.” QC 9: 41–76.Find this resource:Alpers, M. (1995.) 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Go To This Website to see who is playing Castile in EU4. It includes all of Castile's information in EU4 play.What is it like to play Castile in EU4?I really really want to get into this game, and play it play Castile in EU4 right way. Learn everything, and hope to one day progress to playing multiplayer. My method for doing so was to look up popular guides, and recommended starting nations for new players. Castile came as highly recommended easy starter nation, and Quill18 has an excellent guide. Looked promising, but two successive play-throughs are sitting on fire in play Castile in EU4 dumpster at play Castile in EU4 moment. First play-through I followed Quill18's guide to a T, aside from choosing to play with play Castile in EU4 DLC active ($5 subscription to all DLC since I want to test them out). I made my way through until it came time to declare war on Granada, but Granada has 3 allies, Morocco (and its 3 vassals), Tunis, and Mzab. Figured I can give it a shot and take them. No. Their combined navy of 64 boats crushed my puny navy, and proceeded to transport a 35k deathstack onto my mainland. gg. Second play-through, I do addition research and follow play Castile in EU4 guide to a lesser extent, focusing more on strategies I have seen in more recent let's plays. WELL. This time; they have allied only Tunis, no worries, all seems well. Then, in 1447, before play Castile in EU4 treaty is up, they ally play Castile in EU4 Ottomans. Fine... okay, I'll wait strategically for play Castile in EU4 Ottomans to be in a weak position, and defend my coasts from their landing attempts, since Portugal owns Ceuta and they can't just walk in.2 years go by, Ottomans in 2 separate wars, now is play Castile in EU4 time. I bring up play Castile in EU4 war declaration and PORTUGAL HAS GUARANTEED THE INDEPENDENCE OF GRANADA. WHAT, why??? Why play Castile in EU4 heck on rice would Portugal, my ally for 7 years, a fellow CATHOLIC nation Guarantee play Castile in EU4 independence of a former Moorish nation on play Castile in EU4 Iberian peninsula?? I go back 3 years, list Garnatah as desired territory, and they don't care. Guaranteed again. Now I'm totally screwed because play Castile in EU4 Ottomans can just walk into my territory as my armies are split fighting Portugal on my opposite side. Anyone have any suggestions? I realize I need to git gud, but I am about to put this game down and walk away. I don't need to waste this much time trying to learn play Castile in EU4 basics Look at a map of Europe in play Castile in EU4 mid-15th century, and it’s close-enough but a little funny-looking. Spain is in play Castile in EU4 right place, though there’s a line down play Castile in EU4 middle separating Castile and Aragon. France is a bit shrunken, and Germany looks like someone threw up a bowl of Lucky Charms. And right between France and play Castile in EU4 German blob is, uh, something. Easy and safe are relative terms in Europa Universalis IV; nations are never safe, and conquest is always on play Castile in EU4 front of play Castile in EU4 EU4 AI’s mind. With that said, you can mitigate play Castile in EU4 risk early on by playing a big and scary country with a large army and navy, with play Castile in EU4 Manpower to back it up. While these massive countries require micromanagement, that’s what you signed up for when you purchased EU4. Let’s check out some of play Castile in EU4 best countries to play as in EU4. Portugal Portugal is by far play Castile in EU4 safest country to start as in Europa Universalis IV. Located in western side of Iberia, you’re flanked by either Castile or play Castile in EU4 Atlantic Ocean. Portugal is automatically allied with England, and Portugal is on friendly terms with Castile and Aragon, offering strong allies for potential African conquests. At play Castile in EU4 end of play Castile in EU4 day, only Castile and Morocco can create a claim for Portuguese provinces as a Casus Belli. Portugal has reasonable trade power in Sevilla, which means a steady stream of income. The handful of provinces allow for a sizable army, and a hefty navy compared to most countries. Playing as Portugal also sets players up for easy colonization if they want to go that route. As play Castile in EU4 westernmost nation, chances are you’ll be first to set foot in play Castile in EU4 Carribean, North and South America. The only trick is maintaining Liberty Desire at a low level, so your colonies don’t wage war for independence. France France is in play Castile in EU4 middle of a lot of potentially hostile nations, but don’t let that scare you off. France’s army supply limit is one of play Castile in EU4 largest in 1444, and they advance quickly with their technological advancements and strong trade power in Bordeaux. Due to France’s imposing presence and proximity to other Great Powers, it’s easy to establish Royal Marriages and Alliances. Conquest is easy for France when set up properly and targeting play Castile in EU4 right provinces for play Castile in EU4 impending blob. Use your allies to your advantage by having them do play Castile in EU4 heavy lifting, all while maintaining your own personal Manpower so other nations won’t jump you when you’re most vulnerable. French Ideas also provide a safe balance of Military, Diplomatic Relations, and maintenance of native or rebel uprisings. Castile Castile is a strong Great Powers nation in EU4 that positions itself for expansion wherever desired. The nation is close enough to play Castile in EU4 main part of western Europe outside of Iberia, can colonize almost as efficiently as Portugal, and can form Spain easily with play Castile in EU4 Iberian Wedding event. Their army is vast, basically owns play Castile in EU4 Sevilla trade node, and are on friendly terms with most nations. Castile ranks well in both safety and a low difficulty, as a lot of typical obstacles – like play Castile in EU4 Holy Roman Empire, numerous neighboring nations, and income via production or trade – aren’t an issue for them. You can easily play EU4 on play Castile in EU4 safe side an opt for a pure colony campaign in Castile,avoiding conflict with most countries. England England can be treated as a passive or aggressive country in Europa Universalis IV. Either you can sit in safety on your own little island, or expand into France due to your cores on play Castile in EU4 mainland. England can steamroll Ireland and Scotland with ease, while creating numerous blockades with their armada. It’s also not difficult to own play Castile in EU4 biggest share of important trade goods like Cloth or Iron in England alone. Ottomans You can easily slap weaker countries around as play Castile in EU4 mighty Ottoman Empire. The only country play Castile in EU4 Ottomans should be concerned about are play Castile in EU4 Austrians. It’s safe to start some conquests into eastern Africa, western Asia, and northeast Europe. It’s pure domination whether it be land and sea. It’s simple to take a passive approach as play Castile in EU4 Ottomans, providing a safe and easy EU4 experience, but you shouldn’t sit idle: expand away! Alliances are easy to come by with some of play Castile in EU4 larger African and Asian countries, providing some assistance while expanding play Castile in EU4 Ottoman Empire. Look to Tunis, Tlemcen, Bohemia, or Ethiopia as for those alliance opportunities. While it’s also difficult double tasking, it’s within Ottoman strength to take on two war fronts at play Castile in EU4 same time. Constantinople can fund a huge army on its income alone, and waging war and pillaging ducats can fund mercenary companies. Just pick big countries In EU4, seclusion or sheer army size of countries can be a deterrent for play Castile in EU4 AI. Taking advantage of this fact leads a safe and easy playthrough in your campaign. Some EU4 countries are at play Castile in EU4 top of play Castile in EU4 food chain for a reason. While a rise to greatness narrative is always fun and satisfying, it can come with serious struggles newer players might not know how to overcome. It’s better to earn your stripes by picking already dominant countries and avoiding major obstacles, like national financial insecurity or being play Castile in EU4 prime target for other nations’ conquest. Also be sure to surround yourself with powerful allies that align with your own personal goals. Stick around with SQUAD for more Europa Universalis IV content! It’s almost hard to believe that Europa Universalis IV is nearly eight years old. The grand strategy game‘s many add-ons total well over $200 at full price, and that’s just for play Castile in EU4 major expansions. Whether you’re new to play Castile in EU4 game and you want to know what’s what, or you’re a vet looking to top up your collection and want to know which packs are worth play Castile in EU4 money, we’ve put together this handy guide to help you pick play Castile in EU4 best EU4 DLC. Keep in mind that older Paradox expansions can get discounted anywhere between 25% to 75% off during sales. The longer something has been out, play Castile in EU4 bigger play Castile in EU4 discount. This list is in chronological order, so you can probably get play Castile in EU4 stuff at play Castile in EU4 top for a couple bucks if you wait for play Castile in EU4 right moment. Also note that as of March 2020, there is now a subscription option available for EU4’s DLC library, which will net you access to everything for a monthly fee – more on that below. There are many expansions that are situational, and our best advice is to look at what a pack offers, and decide if it’s a part of play Castile in EU4 game you’re going to be spending a lot of time in sooner rather than later. If not, it can wait. EUROPA UNIVERSALIS 4 DLC Here is a list of all of play Castile in EU4 best EU4 DLC: Conquest of Paradise Wealth of Nations Res Publica Art of War El Dorado Common Sense The Cossacks Mare Nostrum Rights of Man Mandate of HeavenThird Rome Cradle of Civilization Rule Britannia Dharma Golden Century Emperor Adds play Castile in EU4 ability to generate a Random New World, replacing play Castile in EU4 Americas with something totally different every time you play with play Castile in EU4 option selected, to put some real discovery back into play Castile in EU4 age of discovery. Tons of new mechanics for North American natives, allowing you to play as a migratory plains tribe and form a federation of your neighbours to oppose play Castile in EU4 stronger Europeans upon their arrival. Is it worth it? You can skip this one entirely if you want to play strictly with play Castile in EU4 historical New World continents and don’t care about North American tribes (specifically in what is now play Castile in EU4 US and Canada – Central America was addressed in its own expansion). More like this: The best strategy games on PC The new mechanics listed on Steam for colonial nations are actually part of play Castile in EU4 free patch, so you don’t need to buy play Castile in EU4 DLC to access them. If you are interested in North American tribes, it definitely takes them from being barely represented in play Castile in EU4 game to feeling like full-fledged nations. Random New World is a fun novelty, especially play Castile in EU4 first few times, but I don’t find myself ever using it lately. Light ships can be turned into Privateers and sent on missions to sabotage a rival’s profits in an area where you don’t have play Castile in EU4 ability to compete for trade profits yourself. Basically, it’s a way to ensure that if you can’t have play Castile in EU4 money, nobody can. Adds play Castile in EU4 ability to create Trade Companies, a special type of tributary that will take over your colonial provinces and increase their trade value. This feature is also unlocked if you purchase 2018’s Dharma expansion (see below). Improvements to overland (as opposed to sea) trade. Adds play Castile in EU4 ability to build play Castile in EU4 Panama, Suez, and Kiel canals in play Castile in EU4 late game for a ridiculous sum of money. Reformed (Calvinist) Christians get new Fervor mechanics that allow them to get really worked up and provide bonuses to their nation. Hindu nations may now pick a patron deity, and get a new events. Nations can now transfer trade power as part of a treaty. You can now stipulate in a peace treaty that play Castile in EU4 defeated country must allow you military access to their lands and/or access to their ports for a period of time. Improvements to play Castile in EU4 Merchant Republic government type. This is play Castile in EU4 ‘trade expansion’, and since for my money trade is one of play Castile in EU4 more intriguing and well-designed systems in EU4, I’d hesitate to pass this one up. Adding on play Castile in EU4 fact that it’s cheaper than Conquest of Paradise, which added fewer meaningful mechanics, and play Castile in EU4 fact that you can get it for next to nothing on every Steam sale involving EU4, this one is easy to recommend. It will be least valuable to players who prefer landlocked, non-colonial, land warfare-focused powers in central and Eastern Europe. Fixed Time is a mode of trading on play Castile in EU4 Olymp Trade platform. Monitor play Castile in EU4 market and open trades with a fixed time and rate of return using popular trading assets such as stocks, metals, indices, ETFs, and others. Book Now Pay Later, Cancel Free. It can be wise to force this disaster to fire if you think you can survive it,as there is a strong potential for a good or neutral ending that permanently increases your Max Absolutism. For play Castile in EU4 modding term, see commands.. It may not display this or other websites correctly. Recruit heroic characters to aid your cause and dominate your enemies on military, technological, pol Other EU4 Guides: A Basic Guide to Colonization. A naval base in range OR share a land border with play Castile in EU4 target colony; Have play Castile in EU4 technology to tolerate play Castile in EU4 life-rating of play Castile in EU4 area. This page includes help on how to use play Castile in EU4 command, argument explanation and examples. The game was released on 13 August 2013. Continue browsing in r/eu4. 1. +1 point for extra CB (religious CBs are treated as 2 different CBs) +1 annual legitimacy - +0.5 point +1 annual republican tradition - +1 point; ability to explore - +2 points +1 advisor pool size - +1 point The religion that a nation follows and how tolerant it is of other faiths is an important aspect of gameplay in EU4. I was given a special chance to play EU4 in a way that will entice many players. But not essential ( and useless to non-naval powers ) naval doctrine Adopt! Religion is also connected to unrest and provinces of non-tolerated religions are more rebellious. It is set in play Castile in EU4 antiquity and starts with play Castile in EU4 reign of Cyrus II. In my last preview of Europa Universalis 4. EU4 Nation Guides>. But there are a few things you can do to increase this range. +25 colonial growth - +1 point +0.5 point for every minor ability (like infiltrate administration, reduced stab impact etc.) Note that this command only works for provinces that are a part of a colony. Interwar Sprite Pack. ... colonial_range_modifier = 200 heir_chance = 10 legitimacy = 100 leader_shock = 10 leader_fire = 10 leader_siege = 10 range = 5000 manpower_recovery_speed = 1000 discipline = 1.5 unjustified_demands = -1000 global_missionary_strength = 100 Eu4 Heir Cheat Surviving peacetime after a near-miss of a war is like taking a ship through a minefield, and there’s no surefire recipe for doing it successfully. Best Trade Nations Eu4; Still enjoyment.3) Brittany (and possibly other Norwegian minors as well). Colonial Kebab:Part 01: 1444-1461: Regaining play Castile in EU4 cores Time to play some EU4, and I wanted to try play Castile in EU4 new easy westernization system Eastern/Anatolian tech countries get before it goes away; and enjoy corruption, disloyal estates, states, espionage, ZoC bugs, and play Castile in EU4 rest of play Castile in EU4 new stuff. EU4 is probably one of play Castile in EU4 most complex games to play. Mods for Europe Universalis IV. Victoria II is a grand strategy wargame developed by Paradox Development Studio and published by Paradox Interactive, sequel to 2003's Victoria: An Empire Under play Castile in EU4 Sun.This Victoria 2 Wiki is intended as a repository of Victoria 2 related knowledge, useful for both new and experienced players and for modders. Are you destined to conquer? Type play Castile in EU4 name, or ID, of an event to instantly search our database of 920 events. Even if you ignore play Castile in EU4 other stuff and just focus on play Castile in EU4 stats of leader and general: How likely is it to roll a 6/6/6 ruler? Here is a video tutorial for play Castile in EU4 guide 24. For Europa Universalis IV on play Castile in EU4 PC, GameFAQs has 378 cheat codes and secrets. But in general, you keep just enough troops around to put down revolts, and then pay off your loans as quickly as possible. Good luck, EU4 players! Europa Universalis IV is a grand strategy video game in play Castile in EU4 Europa Universalis series, developed by Paradox Development Studio and published by Paradox Interactive. Your Trusted Travel Partner for Rooms & Flight Spain gets Artillery Fire and Discipline, but also gets stuck with boat and trade Ideas, and worst of all, play Castile in EU4 dreaded Prestige Idea. This command adds play Castile in EU4 specified amount of population to play Castile in EU4 province with play Castile in EU4 specified provice ID. Colonial Race +2 Colonists Small World +2 Number of states National Arsenal +30% Colonial range +5% Ship durability Viceroys -5% Liberty desire in subjects Colonial Threats Can fabricate claim overseas in trade company regions. Hopefully I can relieve some of that complexity by helping you understand Colonization. If youâ re one of play Castile in EU4 first two nations to convert, you should get a Centre of Reformation that will spread Protestantism around play Castile in EU4 provinces next to you. ... More posts from play Castile in EU4 eu4 community. Good morning,good DD,however,question.Will play Castile in EU4 new religions mechanics all be in play Castile in EU4 new unannouced expansion or some will go as an update for older expansions? How to Get play Castile in EU4 Hero's Welcome Achievement. EU4 Grandest LAN 2 World-wide leaderboard of Europa Universalis IV users. Granted I had an obvious path of heading colonial. Religion will affect diplomatic actions and nations of mutually accepted religions have a better chance of reaching agreements with one another. incorporated into an existing state in a number of distinct and very different ways.. From play Castile in EU4 interior of Sardinia to central Germania and western Hibernia, there is a lot of land that is selectable and usually populated, yet uncolonized and seemingly empty on play Castile in EU4 political view. Up-to-date, detailed help for play Castile in EU4 Europa Universalis IV (EU4) command population. The biggest new feature in Wealth of Nations is play Castile in EU4 national trade company, like play Castile in EU4 British or Dutch East India Companies. r/eu4. However, you can lower your minimum allowed life-rating through research: Territories that do not belong to any state can be colonized, i.e. If you are logged into your Paradox Account, have a Forum name and play EU4 in Ironman, your game score will be.. Eu4 Spanish or castilian ideas. Eu4 core cheat. The Three Mountains Own or have a subject own play Castile in EU4 entire world as Ryukyu. Find below a searchable list of all events from Victoria II, including those from DLCs (Hearts of Darkness). This page lists play Castile in EU4 codes which may be input into play Castile in EU4 Console Window, a special debugging window which may be accessed on non-ironman games by pressing ⇧Shift+2, Alt+2+1, ⇧Shift+3,§, ~, ^, °, ², or ` (key varies based on keyboard layout). Get them all with Cheat Happens Premium! Most colonial areas only have a life-rating of 15. Colonization is They will, Johansson argues, paint a much more realistic portrait of colonial expansion than EU4 does at play Castile in EU4 moment. IF those stats are independently uniformly distributed, that would be a probability of (1/7) 3 = 1/343, that is somewhere around 29 per thousand. This mod like EU4 (for play Castile in EU4 most part) is not presented in play Castile in EU4 First or Second Person perspective, and unlike CK2 you are not really playing a single character but rather play Castile in EU4 "invisible hand behind play Castile in EU4 throne" as is play Castile in EU4 case with most Grand Strategy games. This page deals with commands used in play Castile in EU4 console. Multiplayer in … Exploration Colonization is a pretty important part of playing a major Western European power (Spain, Portugal, England, France). 24/7 Live Customer Service In Your Language.Budget To Luxury, Hotels and Homes. Short Version 1: Initial start: At start you have some units and a small navy with some galley’s. All nations start with a life-rating minimum of 35. Timurids - Mughals Guide 1.26 [Dharma DLC]. Promise of play Castile in EU4 New World +5% Sailor recovery speed Bonus +2.5% Settler chance +5% Global settler increase Use play Castile in EU4 event ID with play Castile in EU4 event console command to start an event in play Castile in EU4 game. Your colonial range is going to be play Castile in EU4 thing that will most likely stop you from colonising early — unless you are Castille or Portugal. La Nouvelle République des Pyrénées, Tarbes, France. Yazd (433) is play Castile in EU4 only Zoroastrian province in play Castile in EU4 game. Contribute to lorandszakacs/eu4-mods development by creating an account on GitHub. IGN's Europa Universalis IV cheats and secrets guide gives you play Castile in EU4 inside scoop into every cheat, hidden code, helpful glitch, exploit, and secret in Ming | Beginner ’ s Guide 1.25 EU4 world war II if you are having with. But heavies for combat comman there's also a colonial range-mapmode, some provinces that look further away at first sight are actually closer for play Castile in EU4 clonial range, so that map is usefull to look for where you can settle your first colony. Aragon is a select-able nation in Europa Universalis IV at play Castile in EU4 beginning in 1444. Loading... Save. Her life was characterised by play Castile in EU4 political crises surrounding play Castile in EU4 Italian Wars. EU4 Community Guides > Community Guide – Castile 1.29. The Aragon Inheritance of Napoli. All Discussions Screenshots Artwork Broadcasts Videos Workshop News Guides Reviews. Feedback Survey. If not, would I get something like a 'restoration of play Castile in EU4 … User account menu • About play Castile in EU4 succession of Naples and Aragon (A Mutual Heir?) In my game as Castile, Aragon declared a subjugation war on Navara while I was allied to them. But before you can achieve this, you have to plan carefully and expand quickly. I have always had Granada taken care of whenever I got … Starting as play Castile in EU4 7th rank great power with 270 development and one of play Castile in EU4 absolute best … Command List; Province IDs; Country Tags; Event IDs; Blog; Other Websites . Ark Item IDs Unturned Item IDs Stardew Valley Item ID List HOI4 Cheats Factorio Commands Subnautica Commands Stellaris Cheats Fallout Cheats Starbound Cheats Skyrim … Close • Posted by 50 minutes ago. This is a video review of a submitted save by a player like you, hoping for some advice or a general idea of what I would do in this situation. Can trade company Africa and Asia for ridiculous money 2. Crusader Kings III Available Now! EU4 Event ID List EU4 Cheat . (1st Picture) * And then want to know who ends up in a PU with Cyprus and annexes them? The Naples event happens if both Aragon and Naples exist between at any point in 1442 or 1443, and will happen up to 30 days after play Castile in EU4 trigger. EU4 quiz. Sign in to YouTube. 2:00. Naples is a select-able nation in Europa Universalis IV at play Castile in EU4 beginning in 1444.Europa Universalis IV : Naples Pokiz; 43 videos; 13,329 views; Last updated on Jul 18, 2018; Play all Share. Currently playing as Aragon - And I am wondering how I form Italy - from my understanding I need to culture shift to an Italian culture but I am having a difficult time getting this above 50% any tips would be greatly appreciated. Your capital of Milan is also one of play Castile in EU4 most developed provinces at start and after a few events it becomes a province with play Castile in EU4 most development. Today, we’re gonna be sweating bullets as we do our best to maximize play Castile in EU4 potential that Castile has as a european and world power. Also gained play Castile in EU4 Naples' claims by an incident. The Kingdom of Naples (Latin: Regnum Neapolitanum; Italian: Regno di Napoli; Neapolitan: Regno 'e Napule) comprised play Castile in EU4 part of play Castile in EU4 Italian Peninsula south of play Castile in EU4 Papal States between 1282 and 1816. Isabella of Aragon (2 October 1470 – 11 February 1524), also known as Isabella of Naples, was Duchess of Milan by marriage to Gian Galeazzo Sforza and suo jure Duchess of Bari. Good luck as Aragon Question, does Aragon still having Naples in a Personal Union have any affect on play Castile in EU4 chances of play Castile in EU4 Iberian Wedding happening? Aragon later lost play Castile in EU4 war and I think that in play Castile in EU4 peace deal they had to release Naples fromt their Personal Union over them. At this point, everyone is loyal. Europa Universalis IV > General Discussions > Topic Details. Europa Universalis IV: Developer diary 37 - Aragon, Naples and Korea. This event is triggered by an event for Naples. The Flour Wars that enhance play Castile in EU4 build-up to play Castile in EU4 Revolution and make it more likely to happen in play Castile in EU4 country … Aragon At play Castile in EU4 start of play Castile in EU4 Grand Campaign – 14 October 1399 … Its government type is a Feudal Monarchy. A searchable list of all event cheat codes from Europa Universalis, including those from DLCs. Ark Item IDs Unturned Item IDs Stardew Valley Item ID List HOI4 Cheats Factorio Commands Subnautica Commands Stellaris Cheats Fallout Cheats Starbound Cheats Skyrim Commands. Several 18th century events e.g. Castile or Aragon has a regency and is controlled by play Castile in EU4 AI (Iberian wedding cant fire on a player who is aragon though.) Rate: Nominate. Question. I have played 3000 hours of EU4 but since my first game in 1.30.3 (which I re started 5 times) I discovered that Aragon can and will always (in those 5 games) lose play Castile in EU4 crown of Naple. Cheers As play Castile in EU4 Shadow Kindom event is about to happen around 1500, further expansion into Savoy and Genoa is also an option during play Castile in EU4 truce with England and Aragon. Log In Sign Up. The Ottomans- they have a amazing culture group and access to a quick -20% CCR. Europa Universalis IV 1.30 ‘Austria’ Patch Notes ... New Events across multiple systems: New Defender of play Castile in EU4 Faith events, including Jihads for Muslim holy cities and opportunities for Catholics to repair relations with rivals. Isabella often found herself torn between her native Kingdom of Naples and her marital home of play Castile in EU4 Duchy of Milan, causing her to suffer personal and …Now, if I get play Castile in EU4 Iberian Wedding event and get a Personal Union over Aragon, would I also get a Personal Union over Naples? However, if paradox RNG is kind to you, play Castile in EU4 event won’t fire until late and you can attack aragon.so wish to enter this particular game, as well as enjoy it properly. Find out every little thing, as well as optimism to 1 day develop to taking part in multiplayer. The method of mine way of doing this was looking upwards well-liked manuals, as well as endorsed to start nations for players that are new. Castile arrived as hugely suggested not hard starter nation, as well as Quill18 has a great guidebook. Looked promising, but 2 successive play throughs are actually resting on fire within play Castile in EU4 dumpster at this point. Initially play through I followed Quill18's manual to a T, apart from deciding to enjoy together with play Castile in EU4 DLC lively (five dolars membership to other DLC since I wish to evaluate them out). I generated play Castile in EU4 way of mine by way of unless it arrived time period to declare battle on Granada, but Granada has three friends, Morocco (as well as its three vassals), Tunis, and also Mzab. Reckon I will provide it with a photo & drive them. No. The blended navy of theirs of sixty four boats crushed play Castile in EU4 puny navy of mine, as well as proceeded to move a 35k deathstack upon my mainland. gg. Next play through,I actually do inclusion study as well as go along with play Castile in EU4 manual to a reduced level, concentrating much more on methods I've observed in newer let us plays. WELL. This time; they've allied just Tunis, absolutely no anxieties, virtually all appears effectively. Next, throughout 1447, prior to play Castile in EU4 treaty is actually upwards, they ally play Castile in EU4 Ottomans. Fine... fine, I will hold out smartly for your Ottomans to have a sensitive job, as well as look after play Castile in EU4 coasts of mine through play Castile in EU4 landing efforts of theirs, since Ceuta is owned by Portugal plus they cannot simply go in. two yrs go by, Ottomans within two distinct wars, right now will be play Castile in EU4 time period. I carry upwards play Castile in EU4 battle declaration as well as PORTUGAL HAS GUARANTEED THE INDEPENDENCE OF GRANADA. WHAT, why??? Precisely why play Castile in EU4 heck on grain would Portugal, play Castile in EU4 friend of mine for seven yrs, a fellow CATHOLIC nation Guarantee play Castile in EU4 freedom associated with a former Moorish nation on play Castile in EU4 Iberian peninsula?? I return three yrs, show Garnatah as ideal territory, & they do not care. Assured once again. At this moment I am completely screwed since play Castile in EU4 Ottomans may simply enter play Castile in EU4 territory of mine as play Castile in EU4 armies of mine are actually split battling Portugal on play Castile in EU4 reverse aspect of mine. Anybody have some ideas? I see that I have to git gud, though I'm intending to place play Castile in EU4 game lower as well as go walking at a distance. I do not have to squander this a lot of time attempting to master play Castile in EU4 basic principles Consider a chart of Europe within play Castile in EU4 mid 15th century, and also it is close enough but a bit of funny looking. Spain is actually located in play Castile in EU4 correct spot, although there is a series lowered by play Castile in EU4 center sorting out Aragon and also Castile. France is actually slightly shrunken, along with Germany appears as a person chucked upwards a bowl of Lucky Charms. As well as correctly in between France as well as play Castile in EU4 German blob is actually, uh, one thing. Safe and easy are actually distant relative words and phrases within Europa Universalis IV; nations will never be risk-free, as well as conquest is constantly on play Castile in EU4 front side on play Castile in EU4 EU4 AI's thought process. With this stated, you are able to mitigate play Castile in EU4 danger in play Castile in EU4 beginning by actively playing a scary and big state having a big army as well as navy, using play Castile in EU4 Manpower to support it. While these substantial nations call for micromanagement, that is that which you signed in place for whenever you bought EU4. Let us have a look at several of play Castile in EU4 most effective nations to have fun as within EU4. Portugal Portugal is definitely play Castile in EU4 best state get started on as within Europa Universalis IV. 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Currently participating in as Aragon - And I am curious to know exactly how I shape Italy - via my comprehension I have to way of life change to an Italian community though I am doing a difficult time acquiring this above fifty % any tips would be greatly valued.Roayal Marriage Castile and Aragon I not played EU4 long time, but when i played Arogon was ontly few time not marked not as "Rival" i want to re create spain. Profile Quizzes Subscribed Subscribe? Naples At play Castile in EU4 start of play Castile in EU4 Grand Campaign – 14 October 1399 Basic Stats Government type: Feudal Monarchy: Technology group: Latin Number of … Europa Universalis IV. WIN PRIZE . EU4 Cheats. And you are looking … Aragon is a little brother of Castille and one of six countries that can form Spain. Its government type is a Feudal Monarchy. They are both powerful events that happen early in play Castile in EU4 game and changes play Castile in EU4 balance of … This … The quiz is paused. Jump to navigation Jump to search. R5:Thanks to play Castile in EU4 "Political Marriage" event, I secured PUs over Castile, Aragon, and England, and I already had a PU over Naples. Europa Universalis IV - полный список достижений, трофеев, наград игры. I wondwr how many … EU4 Country Tag List Find below a list of all … Thread starter Kallocain; Start date Jun 28, 2013; Menu We will be taking play Castile in EU4 forums down to perform a site upgrade on 26 January 2021 at approximately 8AM CST (14PM UTC). … … You will be play Castile in EU4 defender and Aragon play Castile in EU4 aggressor. In normal games their provinces are coloured light brown, in fantasia games, they are coloured light orange. Please help update this page to include information on play Castile in EU4 DW expansion. Hopefully just my bad luck. If you are really lucky, you might have enough time to get play Castile in EU4 age ability for transfer subject at half cost, so you can get Naples from Aragon. These can be used in event console commands. Humiliate and take a province and release catalonia. FYI, since 1.16.x France seems far more aggressive with respect to play Castile in EU4 Iberian wedding, in my two tries as Castile, once play Castile in EU4 Wedding fired, France went form best friend to I want your land and broke alliance and in 5 years War. PawelK198604. This article is accurate for play Castile in EU4 latest versions of EU3, Napoleon’s Ambition, In Nomine and Heir to play Castile in EU4 Throne 4.1b. Combine that with play Castile in EU4 monarch point generation of play Castile in EU4 Ambrosian republic. The Crown of Aragon (/ ˈ ær ə ɡ ən /; Aragonese: Corona d'Aragón; Catalan: Corona d'Aragó; Spanish: Corona de Aragón) was a composite monarchy, also nowadays referred to as a confederation of individual polities or kingdoms ruled by one king, originated by play Castile in EU4 dynastic union of play Castile in EU4 Kingdom of Aragon and play Castile in EU4 County of Barcelona and ended as a consequence of play Castile in EU4 Spanish War of … So I started an Ironman campaign as Naples yesterday, and after getting my independence from Aragon via event, I noticed that we now have play Castile in EU4 same … Press J to jump to play Castile in EU4 feed. Without Aragon, Spain most likely would never have had as great an influence on continental Europe as it did historically. Sign in. I my several other games since 1.16.x Castile has yet to keep Aragon. Last updated: February 12, 2019 . Castile 1.29 Guide by Post . Why does Aragon lose Naples every game so far? Jump to navigation Jump to search. Hi. Speaking of which, building a few heavies will allow to keep Naples at bay and to keep Aragon's fleet locked up (don't kill it, it will become yours eventually). Patch 1.5.1 Hard Difficulty,AI Bonuses, Historical Lucky Nations. From Europa Universalis 3 Wiki. Give Up? From Europa Universalis 3 Wiki. Naples is a country in Europa Universalis II. This article is accurate for play Castile in EU4 latest versions of EU3, Napoleon’s Ambition, In Nomine, Heir to play Castile in EU4 Throne and Divine Wind. Aragon starts with a Personal Union over its lesser partner Naples. The realm rejoices as Paradox Interactive announces … Nominated. Command List; Province IDs; Country Tags; Event IDs; Blog; Other Websites . Alternatively, if you do not wish to leave it to chance, note play Castile in EU4 decision to "form spain miliarily" take play Castile in EU4 appropriate provinces, get to admin level 10, have 100% legitimacy and form Spain and all of Aragon will become your lands with Naples in a PU if they were still under a PU with Aragon. ↑ The event can be found in /Europa Universalis IV/events/FlavorPirates.txt. Answer some quick questions about EU4 … 1 Creating Naples 1.1 By Revolt 2 Starting Position 2.1 1419 2.2 1492 2.3 1773 2.4 1795 3 Monarchs 4 Leaders 4.1 Generals 4.2 Admirals 5 Events Should it cease to exist, Naples can be recreated by revolt or releasing a vassal at any point in play Castile in EU4 game. In play Castile in EU4 end though, Paradox does not love guarantees overriding play Castile in EU4 chance they have built into play Castile in EU4 game, so there is no sure way to kill your King/heirs, and their is no sure way to make an event fire, unless it is a negative event, like play Castile in EU4 … This downtime is estimated to last between 6 and 8 hours. Rare Events- Portugal PU- This is a very rare event which can happen if you have a royal marriage with Portugal between 1550 and 1650 with mean time to happen of 2000 months. New events about play Castile in EU4 Papal Tithe and Curia Treasury. It was established by play Castile in EU4 War of play Castile in EU4 Sicilian Vespers (1282–1302), when play Castile in EU4 island of Sicily revolted and was conquered by play Castile in EU4 Crown of Aragon, becoming a separate kingdom also called play Castile in EU4 Kingdom of … Press question mark to learn play Castile in EU4 rest of play Castile in EU4 keyboard shortcuts. France- while they have no CCR their ideas a godly. As Gorkha form Nepal and defeat Prussia with at least 100,000 Prussian casualties in a war (both have to be primary targets of war) Adding Provinces. Getting all that rich Italian land for 200 diplo is priceless. Question I have all DLCs, including play Castile in EU4 new one, and I've played 3 games so far and all Naples became independent all 3 times with events. Country guides North America= Western technology group : United States: Mesoamerican technology group : Maya : North American technology group : Caddo Cherokee Iroquois |-|Africa= Central African technology group : Mutapa: East African technology group : Ethiopia Kilwa: Muslim technology group : Mamluks Tunis: … It is worth thinking about and watching for. Mikey, play Castile in EU4 event was reworked in play Castile in EU4 new update 1.30 I believe. Aragon has a major events file with three events. In either scenario there is a constant chance of picking up Aragon and thus Naples as well in a Personal Union. EU4 Cheats. About play Castile in EU4 … That’s 166 plus years! A searchable list of all country tags from Europa Universalis IV. They in a Personal Union with its overlord Aragon. Quiz aboute EU4 Quiz by TitanJazza.Enter answer here 0 / 10 guessed. Does play Castile in EU4 relative size and power of Castile and Aragon have any affect on play Castile in EU4 Iberian Wedding chances, particularly play Castile in EU4 conquest of Granada and status of Navarra? Pause Quiz Take Untimed Help. Naples … Navarran Succession war- This has happened to me more frequently on 1.25 patch. Español - Latinoamérica (Spanish - Latin America). More quiz info >> First submitted: February 10, 2019: Times taken: 157: Report this quiz: Report: Quiz and answer stats >> Friends stats >> Start Quiz . 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