|1.||a recurring fiscal period of 15 years, often used as a unit for dating events|
|2.||a particular year in this period or the number assigned it|
|3.||from the reign of Constantine the Great|
|a. a valuation of property made every 15 years as a basis for taxation|
|b. the tax based on this valuation|
|[C14: from Latin indictiō declaration, announcement of a tax; see |
in ancient Rome, the fiscal year. During the inflation of the 3rd century AD the Roman government supplied court and army employees by ordering the requisition, or by compulsory purchase (indictio), of food and clothing. Such indictiones were irregular, often oppressive, and inequitable. Reform measures under Diocletian (AD 284-305) provided for the annual levy of indictio based on land and population censuses, hence the institution of indiction, or fiscal year. From AD 287 indictions were numbered in cycles of 5 years. From 312 they were reckoned in cycles of 15 years. The indiction was reckoned from September 1, unlike the civil (consular) year, which began January 1.
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