fiscus (fis-k[schwa]s), n. [Latin “the basket” or “moneybag”] 1. Roman law. The emperor’s treasury. • In later Roman times, the term also included the treasury of the state. See AERARIUM. 2. Hist. The treasury of a monarch (as the repository of forfeited property), a noble, or any private person. 3. The treasury or property of […]
fiscus 〈拉〉 (1)(罗马人习惯上用以装大额货币的)柳条筐；背篓 (2) (罗马法)皇家私人金库 区别于国库或公共金库〔aerarium〕。大概由奥古斯都〔Augustus〕创设，其收入来源包括帝国行省纳税、没收财产〔confiscated property〕和无人认领的土地〔unclaimed land〕。皇家私人金库专设有账目官〔rationibus〕，内尔瓦〔Nerva〕任命了一个专门的裁判官〔praetor〕来解决皇家私人金库和国库之间的纠纷，哈德良〔Hadrian〕设立了财政辩护人〔advocati fisci〕以在法院出庭。随着时间的推移，皇家私人金库日益变得比国库更为重要，它负责支付军队、舰队以及帝国行政活动的薪俸和费用。在法国，这个词与国库并无区别。罗马帝国后期，国库一词遂被fiscus一词吸收，fiscus后就被用以指帝国金库。 (3) 〈英〉王室金库 作为罚没物〔forfeited property〕的存储场所。 (4) 贵族或其他人的私人财产