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The tribe, which was a division not merely of the citizen body but of the land, was the basis for taxation and the military levy.[141] We know nothing of the first burden, but it is probable that no detailed scheme of direct taxation existed in the early Roman state. The revenues from the king’s domains probably rendered him self-sufficing, while the patrician burgesses served in the army at their own cost, and were doubtless expected to defray the expenses of their retainers. It is probable that in cases of emergency a tax in kind was levied from the landholders of the tribes.

Of the military burdens tradition has preserved some plausible details. The army was known as the legio or “gathering,”[142] and was composed of three “thousands” (milites),[143] one from each of the three tribes. These foot-soldiers were commanded by three or nine tribal officers, the tribuni militum.[144] The cavalry consisted of three hundred celeres, one from each of the three tribes, each commanded by three tribuni celerum. When the Patriciate was enlarged by the addition of the gentes minores,[145] these three hundreds (centuriae) were increased to six.[146]