Nerva, 96-98. Sestertius (Orichalcum, 34 mm, 26.35 g, 7 h), Rome, 97. IMP NERVA CAES AVG P M TR P COS III P P Laureate head of Nerva to right. Rev. VEHICVLATIONE ITALIAE REMISSA / S C Two donkeys grazing in opposite directions; behind, yoke. BMC 119. Cohen 143. RIC 93. Rare. An attractive example of this popular issue. Some smoothing, otherwise, very fine.

Among the most unpopular taxations in the Roman Empire was the munus vehicularium, levied from the local population to pay for the stations (mansiones) of the imperial transportation and postal network in their area. These stations provided transport, food and accommodation for important travellers, all of which had to be paid for by the local communities. The munus vehicularium was notoriously prone to abuse and Nerva received great praise for his reform in 97, which exempted Italy from the taxation