<p><SPAN name="link172HCH0006" id="link172HCH0006"></SPAN></p>
<h2> Chapter XVII: Foundation Of Constantinople.—Part VI. </h2>
<p>The name and use of the indictions, <SPAN href="#link17note-170"
name="link17noteref-170" id="link17noteref-170">170</SPAN> which serve to
ascertain the chronology of the middle ages, were derived from the regular
practice of the Roman tributes. <SPAN href="#link17note-171"
name="link17noteref-171" id="link17noteref-171">171</SPAN> The emperor
subscribed with his own hand, and in purple ink, the solemn edict, or
indiction, which was fixed up in the principal city of each diocese,
during two months previous to the first day of September. And by a very
easy connection of ideas, the word indiction was transferred to the
measure of tribute which it prescribed, and to the annual term which it
allowed for the payment. This general estimate of the supplies was
proportioned to the real and imaginary wants of the state; but as often as
the expense exceeded the revenue, or the revenue fell short of the
computation, an additional tax, under the name of superindiction, was
imposed on the people, and the most valuable attribute of sovereignty was
communicated to the Praetorian praefects, who, on some occasions, were
permitted to provide for the unforeseen and extraordinary exigencies of
the public service. The execution of these laws (which it would be tedious
to pursue in their minute and intricate detail) consisted of two distinct
operations: the resolving the general imposition into its constituent
parts, which were assessed on the provinces, the cities, and the
individuals of the Roman world; and the collecting the separate
contributions of the individuals, the cities, and the provinces, till the
accumulated sums were poured into the Imperial treasuries. But as the
account between the monarch and the subject was perpetually open, and as
the renewal of the demand anticipated the perfect discharge of the
preceding obligation, the weighty machine of the finances was moved by the
same hands round the circle of its yearly revolution. Whatever was
honorable or important in the administration of the revenue, was committed
to the wisdom of the praefects, and their provincia. representatives; the
lucrative functions were claimed by a crowd of subordinate officers, some
of whom depended on the treasurer, others on the governor of the province;
and who, in the inevitable conflicts of a perplexed jurisdiction, had
frequent opportunities of disputing with each other the spoils of the
people. The laborious offices, which could be productive only of envy and
reproach, of expense and danger, were imposed on the Decurions, who formed
the corporations of the cities, and whom the severity of the Imperial laws
had condemned to sustain the burdens of civil society. <SPAN href="#link17note-172" name="link17noteref-172" id="link17noteref-172">172</SPAN>
The whole landed property of the empire (without excepting the patrimonial
estates of the monarch) was the object of ordinary taxation; and every new
purchaser contracted the obligations of the former proprietor. An accurate
census, <SPAN href="#link17note-173" name="link17noteref-173" id="link17noteref-173">173</SPAN> or survey, was the only equitable mode of
ascertaining the proportion which every citizen should be obliged to
contribute for the public service; and from the well-known period of the
indictions, there is reason to believe that this difficult and expensive
operation was repeated at the regular distance of fifteen years. The lands
were measured by surveyors, who were sent into the provinces; their
nature, whether arable or pasture, or vineyards or woods, was distinctly
reported; and an estimate was made of their common value from the average
produce of five years. The numbers of slaves and of cattle constituted an
essential part of the report; an oath was administered to the proprietors,
which bound them to disclose the true state of their affairs; and their
attempts to prevaricate, or elude the intention of the legislator, were
severely watched, and punished as a capital crime, which included the
double guilt of treason and sacrilege. <SPAN href="#link17note-174"
name="link17noteref-174" id="link17noteref-174">174</SPAN> A large portion of
the tribute was paid in money; and of the current coin of the empire, gold
alone could be legally accepted. <SPAN href="#link17note-175"
name="link17noteref-175" id="link17noteref-175">175</SPAN> The remainder of
the taxes, according to the proportions determined by the annual
indiction, was furnished in a manner still more direct, and still more
oppressive. According to the different nature of lands, their real produce
in the various articles of wine or oil, corn or barley, wood or iron, was
transported by the labor or at the expense of the provincials <SPAN href="#link17note-17511" name="link17noteref-17511" id="link17noteref-17511">17511</SPAN> to the Imperial magazines, from whence
they were occasionally distributed for the use of the court, of the army,
and of two capitals, Rome and Constantinople. The commissioners of the
revenue were so frequently obliged to make considerable purchases, that
they were strictly prohibited from allowing any compensation, or from
receiving in money the value of those supplies which were exacted in kind.
In the primitive simplicity of small communities, this method may be well
adapted to collect the almost voluntary offerings of the people; but it is
at once susceptible of the utmost latitude, and of the utmost strictness,
which in a corrupt and absolute monarchy must introduce a perpetual
contest between the power of oppression and the arts of fraud. <SPAN href="#link17note-176" name="link17noteref-176" id="link17noteref-176">176</SPAN>
The agriculture of the Roman provinces was insensibly ruined, and, in the
progress of despotism which tends to disappoint its own purpose, the
emperors were obliged to derive some merit from the forgiveness of debts,
or the remission of tributes, which their subjects were utterly incapable
of paying. According to the new division of Italy, the fertile and happy
province of Campania, the scene of the early victories and of the
delicious retirements of the citizens of Rome, extended between the sea
and the Apennine, from the Tiber to the Silarus. Within sixty years after
the death of Constantine, and on the evidence of an actual survey, an
exemption was granted in favor of three hundred and thirty thousand
English acres of desert and uncultivated land; which amounted to one
eighth of the whole surface of the province. As the footsteps of the
Barbarians had not yet been seen in Italy, the cause of this amazing
desolation, which is recorded in the laws, can be ascribed only to the
administration of the Roman emperors. <SPAN href="#link17note-177"
name="link17noteref-177" id="link17noteref-177">177</SPAN></p>
<p><SPAN name="link17note-170" id="link17note-170">
<!-- Note --></SPAN></p>
<p class="foot">
170 (<SPAN href="#link17noteref-170">return</SPAN>)<br/> [ The cycle of
indictions, which may be traced as high as the reign of Constantius, or
perhaps of his father, Constantine, is still employed by the Papal court;
but the commencement of the year has been very reasonably altered to the
first of January. See l'Art de Verifier les Dates, p. xi.; and
Dictionnaire Raison. de la Diplomatique, tom. ii. p. 25; two accurate
treatises, which come from the workshop of the Benedictines. ——
It does not appear that the establishment of the indiction is to be at
tributed to Constantine: it existed before he had been created Augustus at
Rome, and the remission granted by him to the city of Autun is the proof.
He would not have ventured while only Caesar, and under the necessity of
courting popular favor, to establish such an odious impost. Aurelius
Victor and Lactantius agree in designating Diocletian as the author of
this despotic institution. Aur. Vict. de Caes. c. 39. Lactant. de Mort.
Pers. c. 7—G.]</p>
<p><SPAN name="link17note-171" id="link17note-171">
<!-- Note --></SPAN></p>
<p class="foot">
171 (<SPAN href="#link17noteref-171">return</SPAN>)<br/> [ The first
twenty-eight titles of the eleventh book of the Theodosian Code are filled
with the circumstantial regulations on the important subject of tributes;
but they suppose a clearer knowledge of fundamental principles than it is
at present in our power to attain.]</p>
<p><SPAN name="link17note-172" id="link17note-172">
<!-- Note --></SPAN></p>
<p class="foot">
172 (<SPAN href="#link17noteref-172">return</SPAN>)<br/> [ The title concerning
the Decurions (l. xii. tit. i.) is the most ample in the whole Theodosian
Code; since it contains not less than one hundred and ninety-two distinct
laws to ascertain the duties and privileges of that useful order of
citizens. * Note: The Decurions were charged with assessing, according to
the census of property prepared by the tabularii, the payment due from
each proprietor. This odious office was authoritatively imposed on the
richest citizens of each town; they had no salary, and all their
compensation was, to be exempt from certain corporal punishments, in case
they should have incurred them. The Decurionate was the ruin of all the
rich. Hence they tried every way of avoiding this dangerous honor; they
concealed themselves, they entered into military service; but their
efforts were unavailing; they were seized, they were compelled to become
Decurions, and the dread inspired by this title was termed Impiety.—G.
——The Decurions were mutually responsible; they were obliged
to undertake for pieces of ground abandoned by their owners on account of
the pressure of the taxes, and, finally, to make up all deficiencies.
Savigny chichte des Rom. Rechts, i. 25.—M.]</p>
<p><SPAN name="link17note-173" id="link17note-173">
<!-- Note --></SPAN></p>
<p class="foot">
173 (<SPAN href="#link17noteref-173">return</SPAN>)<br/> [ Habemus enim et
hominum numerum qui delati sunt, et agrun modum. Eumenius in Panegyr. Vet.
viii. 6. See Cod. Theod. l. xiii. tit. x. xi., with Godefroy's
Commentary.]</p>
<p><SPAN name="link17note-174" id="link17note-174">
<!-- Note --></SPAN></p>
<p class="foot">
174 (<SPAN href="#link17noteref-174">return</SPAN>)<br/> [ Siquis sacrilega
vitem falce succiderit, aut feracium ramorum foetus hebetaverit, quo
delinet fidem Censuum, et mentiatur callide paupertatis ingenium, mox
detectus capitale subibit exitium, et bona ejus in Fisci jura migrabunt.
Cod. Theod. l. xiii. tit. xi. leg. 1. Although this law is not without its
studied obscurity, it is, however clear enough to prove the minuteness of
the inquisition, and the disproportion of the penalty.]</p>
<p><SPAN name="link17note-175" id="link17note-175">
<!-- Note --></SPAN></p>
<p class="foot">
175 (<SPAN href="#link17noteref-175">return</SPAN>)<br/> [ The astonishment of
Pliny would have ceased. Equidem miror P. R. victis gentibus argentum
semper imperitasse non aurum. Hist Natur. xxxiii. 15.]</p>
<p><SPAN name="link17note-17511" id="link17note-17511">
<!-- Note --></SPAN></p>
<p class="foot">
17511 (<SPAN href="#link17noteref-17511">return</SPAN>)<br/> [ The proprietors
were not charged with the expense of this transport in the provinces
situated on the sea-shore or near the great rivers, there were companies
of boatmen, and of masters of vessels, who had this commission, and
furnished the means of transport at their own expense. In return, they
were themselves exempt, altogether, or in part, from the indiction and
other imposts. They had certain privileges; particular regulations
determined their rights and obligations. (Cod. Theod. l. xiii. tit. v.
ix.) The transports by land were made in the same manner, by the
intervention of a privileged company called Bastaga; the members were
called Bastagarii Cod. Theod. l. viii. tit. v.—G.]</p>
<p><SPAN name="link17note-176" id="link17note-176">
<!-- Note --></SPAN></p>
<p class="foot">
176 (<SPAN href="#link17noteref-176">return</SPAN>)<br/> [ Some precautions were
taken (see Cod. Theod. l. xi. tit. ii. and Cod. Justinian. l. x. tit.
xxvii. leg. 1, 2, 3) to restrain the magistrates from the abuse of their
authority, either in the exaction or in the purchase of corn: but those
who had learning enough to read the orations of Cicero against Verres,
(iii. de Frumento,) might instruct themselves in all the various arts of
oppression, with regard to the weight, the price, the quality, and the
carriage. The avarice of an unlettered governor would supply the ignorance
of precept or precedent.]</p>
<p><SPAN name="link17note-177" id="link17note-177">
<!-- Note --></SPAN></p>
<p class="foot">
177 (<SPAN href="#link17noteref-177">return</SPAN>)<br/> [ Cod. Theod. l. xi.
tit. xxviii. leg. 2, published the 24th of March, A. D. 395, by the
emperor Honorius, only two months after the death of his father,
Theodosius. He speaks of 528,042 Roman jugera, which I have reduced to the
English measure. The jugerum contained 28,800 square Roman feet.]</p>
<p>Either from design or from accident, the mode of assessment seemed to
unite the substance of a land tax with the forms of a capitation. <SPAN href="#link17note-178" name="link17noteref-178" id="link17noteref-178">178</SPAN>
The returns which were sent of every province or district, expressed the
number of tributary subjects, and the amount of the public impositions.
The latter of these sums was divided by the former; and the estimate, that
such a province contained so many capita, or heads of tribute; and that
each head was rated at such a price, was universally received, not only in
the popular, but even in the legal computation. The value of a tributary
head must have varied, according to many accidental, or at least
fluctuating circumstances; but some knowledge has been preserved of a very
curious fact, the more important, since it relates to one of the richest
provinces of the Roman empire, and which now flourishes as the most
splendid of the European kingdoms. The rapacious ministers of Constantius
had exhausted the wealth of Gaul, by exacting twenty-five pieces of gold
for the annual tribute of every head. The humane policy of his successor
reduced the capitation to seven pieces. <SPAN href="#link17note-179"
name="link17noteref-179" id="link17noteref-179">179</SPAN> A moderate
proportion between these opposite extremes of extraordinary oppression and
of transient indulgence, may therefore be fixed at sixteen pieces of gold,
or about nine pounds sterling, the common standard, perhaps, of the
impositions of Gaul. <SPAN href="#link17note-180" name="link17noteref-180" id="link17noteref-180">180</SPAN> But this calculation, or rather, indeed,
the facts from whence it is deduced, cannot fail of suggesting two
difficulties to a thinking mind, who will be at once surprised by the
equality, and by the enormity, of the capitation. An attempt to explain
them may perhaps reflect some light on the interesting subject of the
finances of the declining empire.</p>
<p><SPAN name="link17note-178" id="link17note-178">
<!-- Note --></SPAN></p>
<p class="foot">
178 (<SPAN href="#link17noteref-178">return</SPAN>)<br/> [ Godefroy (Cod. Theod.
tom. vi. p. 116) argues with weight and learning on the subject of the
capitation; but while he explains the caput, as a share or measure of
property, he too absolutely excludes the idea of a personal assessment.]</p>
<p><SPAN name="link17note-179" id="link17note-179">
<!-- Note --></SPAN></p>
<p class="foot">
179 (<SPAN href="#link17noteref-179">return</SPAN>)<br/> [ Quid profuerit
(Julianus) anhelantibus extrema penuria Gallis, hinc maxime claret, quod
primitus partes eas ingressus, pro capitibusingulis tributi nomine vicenos
quinos aureos reperit flagitari; discedens vero septenos tantum numera
universa complentes. Ammian. l. xvi. c. 5.]</p>
<p><SPAN name="link17note-180" id="link17note-180">
<!-- Note --></SPAN></p>
<p class="foot">
180 (<SPAN href="#link17noteref-180">return</SPAN>)<br/> [ In the calculation of
any sum of money under Constantine and his successors, we need only refer
to the excellent discourse of Mr. Greaves on the Denarius, for the proof
of the following principles; 1. That the ancient and modern Roman pound,
containing 5256 grains of Troy weight, is about one twelfth lighter than
the English pound, which is composed of 5760 of the same grains. 2. That
the pound of gold, which had once been divided into forty-eight aurei, was
at this time coined into seventy-two smaller pieces of the same
denomination. 3. That five of these aurei were the legal tender for a
pound of silver, and that consequently the pound of gold was exchanged for
fourteen pounds eight ounces of silver, according to the Roman, or about
thirteen pounds according to the English weight. 4. That the English pound
of silver is coined into sixty-two shillings. From these elements we may
compute the Roman pound of gold, the usual method of reckoning large sums,
at forty pounds sterling, and we may fix the currency of the aureus at
somewhat more than eleven shillings. * Note: See, likewise, a Dissertation
of M. Letronne, "Considerations Generales sur l'Evaluation des Monnaies
Grecques et Romaines" Paris, 1817—M.]</p>
<p>I. It is obvious, that, as long as the immutable constitution of human
nature produces and maintains so unequal a division of property, the most
numerous part of the community would be deprived of their subsistence, by
the equal assessment of a tax from which the sovereign would derive a very
trifling revenue. Such indeed might be the theory of the Roman capitation;
but in the practice, this unjust equality was no longer felt, as the
tribute was collected on the principle of a real, not of a personal
imposition. <SPAN href="#link17note-18011" name="link17noteref-18011" id="link17noteref-18011">18011</SPAN> Several indigent citizens contributed
to compose a single head, or share of taxation; while the wealthy
provincial, in proportion to his fortune, alone represented several of
those imaginary beings. In a poetical request, addressed to one of the
last and most deserving of the Roman princes who reigned in Gaul, Sidonius
Apollinaris personifies his tribute under the figure of a triple monster,
the Geryon of the Grecian fables, and entreats the new Hercules that he
would most graciously be pleased to save his life by cutting off three of
his heads. <SPAN href="#link17note-181" name="link17noteref-181" id="link17noteref-181">181</SPAN> The fortune of Sidonius far exceeded the
customary wealth of a poet; but if he had pursued the allusion, he might
have painted many of the Gallic nobles with the hundred heads of the
deadly Hydra, spreading over the face of the country, and devouring the
substance of a hundred families. II. The difficulty of allowing an annual
sum of about nine pounds sterling, even for the average of the capitation
of Gaul, may be rendered more evident by the comparison of the present
state of the same country, as it is now governed by the absolute monarch
of an industrious, wealthy, and affectionate people. The taxes of France
cannot be magnified, either by fear or by flattery, beyond the annual
amount of eighteen millions sterling, which ought perhaps to be shared
among four and twenty millions of inhabitants. <SPAN href="#link17note-182"
name="link17noteref-182" id="link17noteref-182">182</SPAN> Seven millions of
these, in the capacity of fathers, or brothers, or husbands, may discharge
the obligations of the remaining multitude of women and children; yet the
equal proportion of each tributary subject will scarcely rise above fifty
shillings of our money, instead of a proportion almost four times as
considerable, which was regularly imposed on their Gallic ancestors. The
reason of this difference may be found, not so much in the relative
scarcity or plenty of gold and silver, as in the different state of
society, in ancient Gaul and in modern France. In a country where personal
freedom is the privilege of every subject, the whole mass of taxes,
whether they are levied on property or on consumption, may be fairly
divided among the whole body of the nation. But the far greater part of
the lands of ancient Gaul, as well as of the other provinces of the Roman
world, were cultivated by slaves, or by peasants, whose dependent
condition was a less rigid servitude. <SPAN href="#link17note-183"
name="link17noteref-183" id="link17noteref-183">183</SPAN> In such a state
the poor were maintained at the expense of the masters who enjoyed the
fruits of their labor; and as the rolls of tribute were filled only with
the names of those citizens who possessed the means of an honorable, or at
least of a decent subsistence, the comparative smallness of their numbers
explains and justifies the high rate of their capitation. The truth of
this assertion may be illustrated by the following example: The Aedui, one
of the most powerful and civilized tribes or cities of Gaul, occupied an
extent of territory, which now contains about five hundred thousand
inhabitants, in the two ecclesiastical dioceses of Autun and Nevers; <SPAN href="#link17note-184" name="link17noteref-184" id="link17noteref-184">184</SPAN>
and with the probable accession of those of Chalons and Macon, <SPAN href="#link17note-185" name="link17noteref-185" id="link17noteref-185">185</SPAN>
the population would amount to eight hundred thousand souls. In the time
of Constantine, the territory of the Aedui afforded no more than
twenty-five thousand heads of capitation, of whom seven thousand were
discharged by that prince from the intolerable weight of tribute. <SPAN href="#link17note-186" name="link17noteref-186" id="link17noteref-186">186</SPAN>
A just analogy would seem to countenance the opinion of an ingenious
historian, <SPAN href="#link17note-187" name="link17noteref-187" id="link17noteref-187">187</SPAN> that the free and tributary citizens did
not surpass the number of half a million; and if, in the ordinary
administration of government, their annual payments may be computed at
about four millions and a half of our money, it would appear, that
although the share of each individual was four times as considerable, a
fourth part only of the modern taxes of France was levied on the Imperial
province of Gaul. The exactions of Constantius may be calculated at seven
millions sterling, which were reduced to two millions by the humanity or
the wisdom of Julian.</p>
<p><SPAN name="link17note-18011" id="link17note-18011">
<!-- Note --></SPAN></p>
<p class="foot">
18011 (<SPAN href="#link17noteref-18011">return</SPAN>)<br/> [ Two masterly
dissertations of M. Savigny, in the Mem. of the Berlin Academy (1822 and
1823) have thrown new light on the taxation system of the Empire. Gibbon,
according to M. Savigny, is mistaken in supposing that there was but one
kind of capitation tax; there was a land tax, and a capitation tax,
strictly so called. The land tax was, in its operation, a proprietor's or
landlord's tax. But, besides this, there was a direct capitation tax on
all who were not possessed of landed property. This tax dates from the
time of the Roman conquests; its amount is not clearly known. Gradual
exemptions released different persons and classes from this tax. One edict
exempts painters. In Syria, all under twelve or fourteen, or above
sixty-five, were exempted; at a later period, all under twenty, and all
unmarried females; still later, all under twenty-five, widows and nuns,
soldiers, veterani and clerici—whole dioceses, that of Thrace and
Illyricum. Under Galerius and Licinius, the plebs urbana became exempt;
though this, perhaps, was only an ordinance for the East. By degrees,
however, the exemption was extended to all the inhabitants of towns; and
as it was strictly capitatio plebeia, from which all possessors were
exempted it fell at length altogether on the coloni and agricultural
slaves. These were registered in the same cataster (capitastrum) with the
land tax. It was paid by the proprietor, who raised it again from his
coloni and laborers.—M.]</p>
<p><SPAN name="link17note-181" id="link17note-181">
<!-- Note --></SPAN></p>
<p class="foot">
181 (<SPAN href="#link17noteref-181">return</SPAN>)<br/> [</p>
<p>Geryones nos esse puta, monstrumque tributum,<br/>
Hic capita ut vivam, tu mihi tolle tria.<br/>
Sidon. Apollinar. Carm. xiii.<br/></p>
<p class="foot">
The reputation of Father Sirmond led me to expect more satisfaction than I
have found in his note (p. 144) on this remarkable passage. The words, suo
vel suorum nomine, betray the perplexity of the commentator.]</p>
<p><SPAN name="link17note-182" id="link17note-182">
<!-- Note --></SPAN></p>
<p class="foot">
182 (<SPAN href="#link17noteref-182">return</SPAN>)<br/> [ This assertion,
however formidable it may seem, is founded on the original registers of
births, deaths, and marriages, collected by public authority, and now
deposited in the Controlee General at Paris. The annual average of births
throughout the whole kingdom, taken in five years, (from 1770 to 1774,
both inclusive,) is 479,649 boys, and 449,269 girls, in all 928,918
children. The province of French Hainault alone furnishes 9906 births; and
we are assured, by an actual enumeration of the people, annually repeated
from the year 1773 to the year 1776, that upon an average, Hainault
contains 257,097 inhabitants. By the rules of fair analogy, we might
infer, that the ordinary proportion of annual births to the whole people,
is about 1 to 26; and that the kingdom of France contains 24,151,868
persons of both sexes and of every age. If we content ourselves with the
more moderate proportion of 1 to 25, the whole population will amount to
23,222,950. From the diligent researches of the French Government, (which
are not unworthy of our own imitation,) we may hope to obtain a still
greater degree of certainty on this important subject * Note: On no
subject has so much valuable information been collected since the time of
Gibbon, as the statistics of the different countries of Europe but much is
still wanting as to our own—M.]</p>
<p><SPAN name="link17note-183" id="link17note-183">
<!-- Note --></SPAN></p>
<p class="foot">
183 (<SPAN href="#link17noteref-183">return</SPAN>)<br/> [ Cod. Theod. l. v.
tit. ix. x. xi. Cod. Justinian. l. xi. tit. lxiii. Coloni appellantur qui
conditionem debent genitali solo, propter agriculturum sub dominio
possessorum. Augustin. de Civitate Dei, l. x. c. i.]</p>
<p><SPAN name="link17note-184" id="link17note-184">
<!-- Note --></SPAN></p>
<p class="foot">
184 (<SPAN href="#link17noteref-184">return</SPAN>)<br/> [ The ancient
jurisdiction of (Augustodunum) Autun in Burgundy, the capital of the
Aedui, comprehended the adjacent territory of (Noviodunum) Nevers. See
D'Anville, Notice de l'Ancienne Gaule, p. 491. The two dioceses of Autun
and Nevers are now composed, the former of 610, and the latter of 160
parishes. The registers of births, taken during eleven years, in 476
parishes of the same province of Burgundy, and multiplied by the moderate
proportion of 25, (see Messance Recherches sur la Population, p. 142,) may
authorizes us to assign an average number of 656 persons for each parish,
which being again multiplied by the 770 parishes of the dioceses of Nevers
and Autun, will produce the sum of 505,120 persons for the extent of
country which was once possessed by the Aedui.]</p>
<p><SPAN name="link17note-185" id="link17note-185">
<!-- Note --></SPAN></p>
<p class="foot">
185 (<SPAN href="#link17noteref-185">return</SPAN>)<br/> [ We might derive an
additional supply of 301,750 inhabitants from the dioceses of Chalons
(Cabillonum) and of Macon, (Matisco,) since they contain, the one 200, and
the other 260 parishes. This accession of territory might be justified by
very specious reasons. 1. Chalons and Macon were undoubtedly within the
original jurisdiction of the Aedui. (See D'Anville, Notice, p. 187, 443.)
2. In the Notitia of Gaul, they are enumerated not as Civitates, but
merely as Castra. 3. They do not appear to have been episcopal seats
before the fifth and sixth centuries. Yet there is a passage in Eumenius
(Panegyr. Vet. viii. 7) which very forcibly deters me from extending the
territory of the Aedui, in the reign of Constantine, along the beautiful
banks of the navigable Saone. * Note: In this passage of Eumenius, Savigny
supposes the original number to have been 32,000: 7000 being discharged,
there remained 25,000 liable to the tribute. See Mem. quoted above.—M.]</p>
<p><SPAN name="link17note-186" id="link17note-186">
<!-- Note --></SPAN></p>
<p class="foot">
186 (<SPAN href="#link17noteref-186">return</SPAN>)<br/> [ Eumenius in Panegyr
Vet. viii. 11.]</p>
<p><SPAN name="link17note-187" id="link17note-187">
<!-- Note --></SPAN></p>
<p class="foot">
187 (<SPAN href="#link17noteref-187">return</SPAN>)<br/> [ L'Abbe du Bos, Hist.
Critique de la M. F. tom. i. p. 121]</p>
<p>But this tax, or capitation, on the proprietors of land, would have
suffered a rich and numerous class of free citizens to escape. With the
view of sharing that species of wealth which is derived from art or labor,
and which exists in money or in merchandise, the emperors imposed a
distinct and personal tribute on the trading part of their subjects. <SPAN href="#link17note-188" name="link17noteref-188" id="link17noteref-188">188</SPAN>
Some exemptions, very strictly confined both in time and place, were
allowed to the proprietors who disposed of the produce of their own
estates. Some indulgence was granted to the profession of the liberal
arts: but every other branch of commercial industry was affected by the
severity of the law. The honorable merchant of Alexandria, who imported
the gems and spices of India for the use of the western world; the usurer,
who derived from the interest of money a silent and ignominious profit;
the ingenious manufacturer, the diligent mechanic, and even the most
obscure retailer of a sequestered village, were obliged to admit the
officers of the revenue into the partnership of their gain; and the
sovereign of the Roman empire, who tolerated the profession, consented to
share the infamous salary, of public prostitutes. <SPAN href="#link17note-18811" name="link17noteref-18811" id="link17noteref-18811">18811</SPAN> As this general tax upon industry was
collected every fourth year, it was styled the Lustral Contribution: and
the historian Zosimus <SPAN href="#link17note-189" name="link17noteref-189" id="link17noteref-189">189</SPAN> laments that the approach of the fatal
period was announced by the tears and terrors of the citizens, who were
often compelled by the impending scourge to embrace the most abhorred and
unnatural methods of procuring the sum at which their property had been
assessed. The testimony of Zosimus cannot indeed be justified from the
charge of passion and prejudice; but, from the nature of this tribute it
seems reasonable to conclude, that it was arbitrary in the distribution,
and extremely rigorous in the mode of collecting. The secret wealth of
commerce, and the precarious profits of art or labor, are susceptible only
of a discretionary valuation, which is seldom disadvantageous to the
interest of the treasury; and as the person of the trader supplies the
want of a visible and permanent security, the payment of the imposition,
which, in the case of a land tax, may be obtained by the seizure of
property, can rarely be extorted by any other means than those of corporal
punishments. The cruel treatment of the insolvent debtors of the state, is
attested, and was perhaps mitigated by a very humane edict of Constantine,
who, disclaiming the use of racks and of scourges, allots a spacious and
airy prison for the place of their confinement. <SPAN href="#link17note-190"
name="link17noteref-190" id="link17noteref-190">190</SPAN></p>
<p><SPAN name="link17note-188" id="link17note-188">
<!-- Note --></SPAN></p>
<p class="foot">
188 (<SPAN href="#link17noteref-188">return</SPAN>)<br/> [ See Cod. Theod. l.
xiii. tit. i. and iv.]</p>
<p><SPAN name="link17note-18811" id="link17note-18811">
<!-- Note --></SPAN></p>
<p class="foot">
18811 (<SPAN href="#link17noteref-18811">return</SPAN>)<br/> [ The emperor
Theodosius put an end, by a law. to this disgraceful source of revenue.
(Godef. ad Cod. Theod. xiii. tit. i. c. 1.) But before he deprived himself
of it, he made sure of some way of replacing this deficit. A rich
patrician, Florentius, indignant at this legalized licentiousness, had
made representations on the subject to the emperor. To induce him to
tolerate it no longer, he offered his own property to supply the
diminution of the revenue. The emperor had the baseness to accept his
offer—G.]</p>
<p><SPAN name="link17note-189" id="link17note-189">
<!-- Note --></SPAN></p>
<p class="foot">
189 (<SPAN href="#link17noteref-189">return</SPAN>)<br/> [ Zosimus, l. ii. p.
115. There is probably as much passion and prejudice in the attack of
Zosimus, as in the elaborate defence of the memory of Constantine by the
zealous Dr. Howell. Hist. of the World, vol. ii. p. 20.]</p>
<p><SPAN name="link17note-190" id="link17note-190">
<!-- Note --></SPAN></p>
<p class="foot">
190 (<SPAN href="#link17noteref-190">return</SPAN>)<br/> [ Cod. Theod. l. xi.
tit vii. leg. 3.]</p>
<p>These general taxes were imposed and levied by the absolute authority of
the monarch; but the occasional offerings of the coronary gold still
retained the name and semblance of popular consent. It was an ancient
custom that the allies of the republic, who ascribed their safety or
deliverance to the success of the Roman arms, and even the cities of
Italy, who admired the virtues of their victorious general, adorned the
pomp of his triumph by their voluntary gifts of crowns of gold, which
after the ceremony were consecrated in the temple of Jupiter, to remain a
lasting monument of his glory to future ages. The progress of zeal and
flattery soon multiplied the number, and increased the size, of these
popular donations; and the triumph of Caesar was enriched with two
thousand eight hundred and twenty-two massy crowns, whose weight amounted
to twenty thousand four hundred and fourteen pounds of gold. This treasure
was immediately melted down by the prudent dictator, who was satisfied
that it would be more serviceable to his soldiers than to the gods: his
example was imitated by his successors; and the custom was introduced of
exchanging these splendid ornaments for the more acceptable present of the
current gold coin of the empire. <SPAN href="#link17note-191"
name="link17noteref-191" id="link17noteref-191">191</SPAN> The spontaneous
offering was at length exacted as the debt of duty; and instead of being
confined to the occasion of a triumph, it was supposed to be granted by
the several cities and provinces of the monarchy, as often as the emperor
condescended to announce his accession, his consulship, the birth of a
son, the creation of a Caesar, a victory over the Barbarians, or any other
real or imaginary event which graced the annals of his reign. The peculiar
free gift of the senate of Rome was fixed by custom at sixteen hundred
pounds of gold, or about sixty-four thousand pounds sterling. The
oppressed subjects celebrated their own felicity, that their sovereign
should graciously consent to accept this feeble but voluntary testimony of
their loyalty and gratitude. <SPAN href="#link17note-192"
name="link17noteref-192" id="link17noteref-192">192</SPAN></p>
<p><SPAN name="link17note-191" id="link17note-191">
<!-- Note --></SPAN></p>
<p class="foot">
191 (<SPAN href="#link17noteref-191">return</SPAN>)<br/> [ See Lipsius de
Magnitud. Romana, l. ii. c. 9. The Tarragonese Spain presented the emperor
Claudius with a crown of gold of seven, and Gaul with another of nine,
hundred pounds weight. I have followed the rational emendation of Lipsius.
* Note: This custom is of still earlier date, the Romans had borrowed it
from Greece. Who is not acquainted with the famous oration of Demosthenes
for the golden crown, which his citizens wished to bestow, and Aeschines
to deprive him of?—G.]</p>
<p><SPAN name="link17note-192" id="link17note-192">
<!-- Note --></SPAN></p>
<p class="foot">
192 (<SPAN href="#link17noteref-192">return</SPAN>)<br/> [ Cod. Theod. l. xii.
tit. xiii. The senators were supposed to be exempt from the Aurum
Coronarium; but the Auri Oblatio, which was required at their hands, was
precisely of the same nature.]</p>
<p>A people elated by pride, or soured by discontent, are seldom qualified to
form a just estimate of their actual situation. The subjects of
Constantine were incapable of discerning the decline of genius and manly
virtue, which so far degraded them below the dignity of their ancestors;
but they could feel and lament the rage of tyranny, the relaxation of
discipline, and the increase of taxes. The impartial historian, who
acknowledges the justice of their complaints, will observe some favorable
circumstances which tended to alleviate the misery of their condition. The
threatening tempest of Barbarians, which so soon subverted the foundations
of Roman greatness, was still repelled, or suspended, on the frontiers.
The arts of luxury and literature were cultivated, and the elegant
pleasures of society were enjoyed, by the inhabitants of a considerable
portion of the globe. The forms, the pomp, and the expense of the civil
administration contributed to restrain the irregular license of the
soldiers; and although the laws were violated by power, or perverted by
subtlety, the sage principles of the Roman jurisprudence preserved a sense
of order and equity, unknown to the despotic governments of the East. The
rights of mankind might derive some protection from religion and
philosophy; and the name of freedom, which could no longer alarm, might
sometimes admonish, the successors of Augustus, that they did not reign
over a nation of Slaves or Barbarians. <SPAN href="#link17note-193"
name="link17noteref-193" id="link17noteref-193">193</SPAN></p>
<p><SPAN name="link17note-193" id="link17note-193">
<!-- Note --></SPAN></p>
<p class="foot">
193 (<SPAN href="#link17noteref-193">return</SPAN>)<br/> [ The great Theodosius,
in his judicious advice to his son, (Claudian in iv. Consulat. Honorii,
214, &c.,) distinguishes the station of a Roman prince from that of a
Parthian monarch. Virtue was necessary for the one; birth might suffice
for the other.]</p>
<p><br/></p>
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