The Roman Empire gave us our first example of a republic that worked for the people.  This legendary republic created a ground breaking and very effective property tax system.  Though the Roman Empire began with a sophisticated and fair property tax system it did not end with one.  Many of the Emperors that followed Augustus Caesar overtaxed the people and hoarded property tax funds instead of reinvesting them into public improvements, for which they were intended.  Increased military opposition caused the need for a greater army and also lead to higher property taxes.

In 284 A.D. the Emperor, Diocletian, divided the Roman Empire into two parts.  He increased property taxes and increased currency by making extra coins, which created a severe inflation.  The same Roman Empire that gave us an exemplary property tax system also demonstrated how to abuse it.  In 410 A.D. the Visigoths captured Rome and the legendary empire fell.  Misuse of property taxes was not responsible for all of the Empires problems, but it did play a large role in the collapse.  Perhaps this example of history just goes to show us that it is possible to tax people to death.  Lesson learned.