Roman Empire. Nerva, 96-98 AD. AE Sestertius, c.97 AD. Rome Mint. Palm Tree, Fiscus Judaicus. Rare. 19.53g.
 
Obv: IMP NERVΛ CΛES ΛVG P M TR P COS III P P, laureate head right. Rev: (FISCI IVDAICI CALV) MNIA SVBLATA, palm tree, SC across field.
 
After his victory in Judaea, Vespasian imposed a special poll tax known as the fiscus Iudaicus. Originally, this had been a half-shekel (two drachms) paid annually by Jewish men to the Temple in Jerusalem, but it was broadened to apply to all Jews throughout the Empire, regardless of age. The proceeds were redirected to the Temple of Jupiter Capitolinus in Rome, compounding the humiliation by requiring Jews not only to pay Rome for the practice of their religion, but also to see funds once dedicated to their Temple used to support a pagan shrine. At the same time, the tax became an important source of revenue for the Flavian dynasty.
 
Domitian enforced the tax with particular severity, prompting many Jews to hide their identity to evade payment. In response, the emperor actively and publicly sought out suspected evaders. Suetonius recounts an incident in which an elderly man was publicly examined to determine whether he was circumcised and thus Jewish. Seeking to ease the burden of this policy, Nerva eliminated its abuses and limited collection of the tax to those who, according to Dio Cassius, continued to observe their ancestral customs.
 
A brown tone, even wear throughout. A good example of a rare coin seldom offered for sale.