“Decree Regarding Jews” issued by Emperors Theodosius and Valentinian and addressed to Count of Imperial Largesses John [Roman Empire; Present-day Italy, Turkey]: “The chiefs of the Jews, who govern the Sanhedrim in both Palestines, or those who reside in other provinces, shall, at their own risk, be compelled by the officers of the palace to collect the annual tax due from all the synagogues, in the same manner as the patriarchs formerly collected tribute, under the name of ‘coronary gold,’ and what was accustomed to be paid to the western patriarchs shall be deposited in the Treasury of Our Largesses.”
Scott, Pearson Samuel: The Civil Law, Book XII; (Cincinnati; 1932). Researched by Ziba Shadjaani 2/9/2017