This study offers a comprehensive legal and historical analysis of the second bronze tablet from Vipasca (Aljustrel), providing critical insights into the regulatory frameworks governing Roman mining operations under the Empire. Through rigorous epigraphical and textual examination, the research explores the administrative structures, fiscal liabilities, and property rights that defined the relationship between the Roman state, concessionaires (coloni), and operators within metallurgical districts. Key thematic areas include the modalities of mineral exploitation, the enforcement of state fiscal prerogatives, and the internal operational dynamics among enterprise partners (socii). By integrating legal history with archaeological context, the monograph illuminates the sophisticated administrative machinery and economic policies utilized to manage strategic resources in Roman Hispania.