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Notes
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Twelve Emperors by Suetonius

Caligula, Chapter 40: Caligula collects money (Cont.)
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He [Note 1] levied new and unheard of taxes, at first through the publicans and then, because their profit was so great, through the centurions and tribunes of the Praetorian Guard and there was no class of commodities or men on which he did not impose some form of tariff. On all eatables sold in any part of the city he levied a fixed and definite charge; on lawsuits and legal processes begun anywhere, a fortieth part of the sum involved, providing a penalty in case anyone was found guilty of compromising or abandoning a suit; on the daily wages of porters, an eighth; on the earnings of prostitutes, as much as each received for one embrace; and a clause was added to this chapter of the law, providing that those who had ever been prostitutes or acted as panders should be liable to this public tax, and that even matrimony should not be exempt.

Note 1: he = Caligula

Event: Caligula collects money

Vectigalia noua atque inaudita primum per publicanos, deinde, quia lucrum exuberabat, per centuriones tribunosque praetorianos exercuit, nullo rerum aut hominum genere omisso, cui non tributi aliquid imponeret. Pro edulibus, quae tota urbe uenirent, certum statumque exigebatur; pro litibus ac iudiciis ubicumque conceptis quadragesima summae, de qua litigaretur, nec sine poena, si quis composuisse uel donasse negotium conuinceretur; ex gerulorum diurnis quaestibus pars octaua; ex capturis prostitutarum quantum quaeque uno concubitu mereret; additumque ad caput legis, ut tenerentur publico et quae meretricium quiue lenocinium fecissent, nec non et matrimonia obnoxia essent.