Florian Cajori,
A History Of Mathematical Notations
(1928)
“ The Romans never used the successive letters of their alphabet for numeral purposes in the manner practiced by the Syrians, Hebrews, and Greeks, although (as we shall see) an alphabet system was at one time proposed by a late Roman writer. Before the ascendancy of Rome the Etruscans, who inhabited the country nearly corresponding to modern Tuscany and who ruled in Rome until about 500 B.C., used numeral signs which resembled letters of their alphabet and also resembled the numeral signs used by the Romans. ”
