COMPENSATIONS, FEES, AND FINES
A special section is devoted to compensations, fees, and fines, because these exactions are not, strictly speaking, taxes either in the feudal or in the modern sense. Some of the fees and compensations have no modern counterpart, e.g., wergild, bōt, and merchet. Many of the exactions were paid to the king, others to different grades of secular and ecclesiastical society. Not all are typically feudal, nor were they all consistently exacted. In the case of the king, lords, and ecclesiastics, fees and fines represented a substantial addition to their revenue. Many examples not quoted here will be found mentioned in other sections of Part VI, and elsewhere throughout this book.
Vigorous measures were taken by the Eastern Empire to bring its lands back to cultivation. By causing the forfeit of uncultivated land, by increasing the taxes upon such land, by abolition of the capitation tax, and by imposing fines on those who took the coloni of another, they hoped to remedy the agrarian evils of the day. The fine of two pounds of gold on those who removed coloni was sufficiently heavy to prevent wholesale removals of cultivators.
Source: Krueger P., Codex Justinianus, p. 990 ( Berlin, 1877). -- A.D. 528-529.
XI.52.i. Throughout the whole diocese of Thrace the land tax only is binding, enrollment for the capitation tax having been abolished forever. And lest by chance it seem to coloni that the bonds of tributary status have been loosed, and that the faculty of wandering and departing to wheresoever they will has been permitted