What the text says. The notice comes in a paragraph of civic measures, building rules against fire, a sumptuary law, limits on what cook-shops may sell, and reads, whole: "He likewise inflicted punishments on the Christians, a sort of people who held a new and impious superstition" (Nero 16, Thomson/Forester translation; the Latin is superstitionis novae ac maleficae, "new and harmful", the last word carrying a sense of sorcery). Suetonius does not say when, why, or how many.
What it shows, and what the two Roman accounts do not agree on. Two independent Roman writers, neither friendly, agree that Christians were punished under Nero (emperor AD 54-68) and that the authorities regarded the faith as a superstitio, the Roman word for a foreign cult held to be irrational and dangerous. That agreement is the fact. The difference is also a fact and should be stated: Tacitus ties the punishments to the fire of AD 64 and to Nero's need for a scapegoat, and gives the horrors in detail; Suetonius records the punishment as one regulation among others and never mentions the fire in connection with it, though he treats the fire elsewhere in the same Life. Scholars read the silence two ways, as Suetonius's habit of sorting an emperor's acts by topic rather than by date, or as a sign that the link to the fire was Tacitus's own or his source's construction, and this file records both readings. The New Testament, for its part, expects exactly this experience of Christians: "if a man suffer as a Christian, let him not be ashamed" (1 Peter 4:16, ASV), and King Agrippa's remark to Paul shows the name already carrying a charge: "With but little persuasion thou wouldest fain make me a Christian" (Acts 26:28, ASV).
Sources: Suetonius, Nero 16; Tacitus, Annals 15.44; 1 Peter 4:16; Acts 26:28.
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