 Towns in the provinces who possessed the "Jus Italicum" (enjoying the "privileges of Italy") were exempted from the poll tax.The 212 edict of Emperor Caracalla which formally conferred Roman citizenship on all residents of Roman provinces, did not however exempt them from the poll tax.The Roman poll tax was deeply resented - Tertullian bewailed the poll tax as a "badge of slavery" - and it provoked numerous revolts in the provinces.