The legal status of Roman citizenship was limited and was a vital prerequisite to possessing many important legal rights such as the right to trial and appeal, to marry, to vote, to hold office, to enter binding contracts, and to special tax exemptions. An adult male citizen with the full complement of legal and political rights was called "optimo jure." The optimo jure elected their assemblies, whereupon the assemblies elected magistrates, enacted legislation, presided over trials in capital cases, declared war and peace, and forged or dissolved treaties. There were two types of legislative assemblies. The first was the comitia ("committees"), which were assemblies of all optimo jure. The second was the concilia ("councils"), which were assemblies of specific groups of optimo jure.
Who had tax exemptions?
optimo jure