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Taxing Times - The Golden Stream: Urine Tax & Its Cultural Implications
Warning, this is not an episode for those with a sensitive stomach!
Our topic today is one of the most bizarre and stinky taxes ever imposed. The urine tax in ancient Rome. Yes, you heard that right. The Romans actually taxed urine. And not just any urine, but the urine that was collected from public toilets.
Join me today to learn more about the Urine Tax.
Hello and welcome to Taxing Times, the podcast that explores the fascinating, controversial and often wacky history of taxation. I'm your host Nupur Kumar - aka Super Nupur, a major tax & history nerd and the managing partner of FACT Professional, a CPA firm.
Warning, this is not an episode for those with a sensitive stomach!
Our topic today is one of the most bizarre and stinky taxes ever imposed: the urine tax in ancient Rome.
Yes, you heard that right. The Romans actually taxed urine. And not just any urine, but the urine collected from public toilets. Why would they do that, you ask? Well, it turns out that urine was a valuable commodity in ancient times. It was used for cleaning clothes, whitening teeth, tanning leather, and even making explosives. Urine contains ammonia, which is a natural enemy of dirt and grease. It also has other chemicals that can bleach, dye, or dissolve substances. So, urine was not just a waste product, but a useful resource.
But who would collect urine from public toilets? And who would buy it? Well, the answer is: a lot of people. The Romans had a thriving urine industry, with urine collectors, urine sellers, and urine buyers. The urine collectors were usually poor people or foreigners who would go around the city with buckets or jars and scoop up the urine from the public urinals. The public urinals were basically large pots or basins, where the lower classes would relieve themselves. The urine collectors would then sell their urine to the urine sellers, who would store it in large vats or tanks. The urine sellers would then sell their urine to the urine buyers, who were mostly textile makers, launderers, and tanners. They would use the urine for various purposes, such as washing, bleaching, dyeing, or softening fabrics and leather.
So, how did the urine tax come about? Well, it was the idea of Emperor Vespasian, who ruled from 69 to 79 AD. Vespasian was a pragmatic and frugal ruler, who inherited a bankrupt treasury from his predecessors. He needed to raise money for the empire and for public projects, such as the Colosseum. So, he decided to tax the urine trade, which was a lucrative and widespread business. He imposed a tax on the sale of urine from the public urinals, which was paid by the urine buyers. The tax was called “vectigal urinae”, which means “revenue from urine”. The urine tax was not the only tax that Vespasian imposed. He also taxed food, prostitution, and even the use of public toilets.
The urine tax was very unpopular, especially among the urine collectors, who felt that they were being exploited and robbed of their hard-earned income. They protested and complained, but Vespasian was unmoved. He famously said, “Pecunia non olet”, which means “Money does not stink”. He held up a gold coin and asked his son Titus, who also objected to the tax, whether he felt offended by its smell. When Titus said no, Vespasian replied, “Yet it comes from urine”. He meant that the source of money does not matter, as long as it is useful and profitable.
The urine tax was a clever and effective way of raising revenue for the Roman state. It also provided a public service, by keeping the streets and the toilets clean and sanitary. The urine tax lasted for a long time, and was only abolished by Emperor Constantine in the 4th century AD. The urine tax was one of the most famous and infamous taxes in history, and it is still remembered today. Vespasian’s name is still attached to public urinals in Italy and France, where they are called vespasiano and vespasienne. The phrase “pecunia non olet” is still used today to say that the value of money is not tainted by its origins.
The urine tax was not unique to Rome. Other ancient civilizations, such as China, India, and Egypt, also used urine for various purposes and taxed it accordingly. For example, in ancient China, urine was used as a fertilizer and a medicine, and was also taxed by the government.
And now my favorite part of every episode…committing tax evasion and revolting…
Because the urine tax was not without resistance and opposition. The urine collectors, who were the poorest and the most exploited rebelled in various ways such as:
- Refusing to pay the tax or registering their stills, and hiding or smuggling their urine to avoid detection by the tax collectors
- Forming associations and guilds to protect their interests and to lobby against the tax. They also petitioned the emperor and the senate to repeal or reduce the tax, but with little success
- Harassing and assaulting the tax collectors and their families, and destroying their property and records. They attacked the public urinals and the urine vats, and set them on fire
- Joining forces with other dissatisfied groups, such as the Jews, the Christians, and the slaves, and staging riots and rebellions in various parts of the empire. Some of these uprisings were violent and bloody, and required the intervention of the army to suppress them.
The urine tax was one of the most hated and resisted taxes in Roman history, and it caused a lot of social unrest and conflict. The lower class felt that they were being exploited and oppressed by the government, and that their rights and dignity were being violated. Because like any tax, the urine tax was not only a source of revenue, but also a way of social control. They resented the fact that the tax favored the rich and the powerful, who could afford to use more expensive and less effective alternatives to urine. The urine tax was a symbol of the injustice and the corruption of the Roman system, and it provoked a lot of anger and resistance from the lower class.
The tax also created stigma and prejudice against the urine users, who were seen as dirty and inferior.
Martial, a poet and satirist, wrote several epigrams that mocked the urine tax and the urine collectors. He made fun of their smell, their occupation, and their greed. For example, in one epigram, he wrote: “You ask why your kisses are so bitter, Sabellus? / You collect urine from the public urinals.”
Juvenal, another poet and satirist, also wrote about the urine tax and the urine collectors in his book The Satires, which is a collection of 16 poems that criticize the corruption and the decadence of Roman society. He described the urine collectors as “the lowest of the low” and “the scum of the earth”. He also lamented the injustice of the tax system, which favored the rich and oppressed the poor. in one satire, he wrote: “The poor man pays for everything, even for the urine he makes.”
Well with all those unsavory thoughts that's all for this episode of Taxing Times. You can also follow us on instagram @factprofessional and send us a message for other podcast ideas. For tax or accounting questions, you can email our office info@factprofessional.com. And don't forget to subscribe to this podcast on your favorite platform and leave a review. Thank you for listening and stay tuned for more Taxing Times!"