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Dupondius or As - Hadrian INDVLGENTIA AVG COS III P P S C, Indulgentia

Issuer Roman Imperial Mint
Year 129-130
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Technique Hammered
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Reverse description The personification of Indulgentia seated left on a throne, wearing a chiton and himation, extending her right hand in a gesture of clemency and holding a sceptre in her left hand. The allegorical figure is rendered in the classical style typical of Hadrianic imperial coinage. The senatorial authorization mark S C (Senatus Consultum) appears prominently in the lower exergue, flanking the seated figure. The circumferential legend INDVLGENTIA AVG COS III P P runs around the border within a beaded rim.
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Reverse lettering INDVLGENTIA AVG COS III P P S C
(Translation: Indulgentia Augusti. Consul Tertium, Pater Patriae. Senatus Consultum. Indulgence of the emperor (Augustus). Consul for the third time, father of the nation. Decree of the senate.)
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Additional information

The "indulgentia" issues of Hadrian commemorate a specific fiscal act — the remission of outstanding tax debts owed to the imperial treasury. In 118 AD, early in his reign, Hadrian famously cancelled some 900 million sesterces in arrears, publicly burning the tax records in Trajan's Forum. This coinage, struck a decade later, appears to memorialize that act as a continuing propaganda theme rather than marking a new debt relief, suggesting the remission remained politically useful long after the bonfire.

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