[Footnote162:ThePandectsl。xlviii。tit。xviii。containthesentimentsofthemostcelebratedciviliansonthesubjectoftorture。Theystrictlyconfineittoslaves；andUlpianhimselfisreadytoacknowledgethatResestfragilis，etpericulosa，etquaeveritatemfallat。]
[Footnote163:IntheconspiracyofPisoagainstNero，Epicharislibertinamulierwastheonlypersontortured；therestwereintactitormentis。Itwouldbesuperfluoustoaddaweaker，anditwouldbedifficulttofindastronger，example。Tacit。Annal。
xv。57。]
[Footnote164:Dicendum……deInstitutisAtheniensium，Rhodiorum，doctissimorumhominum，apudquosetiamidquodacerbissimumestliberi，civesquetorquentur。Cicero，Partit。
Orat。c。34。WemaylearnfromthetrialofPhilotasthepracticeoftheMacedonians。Diodor。Sicul。l。xvii。p。604。
Q。Curt。l。vi。c。11。]
[Footnote165:HeinecciusElement。Jur。Civil。partvii。p。81
hascollectedtheseexemptionsintooneview。]
[Footnote166:ThisdefinitionofthesageUlpianPandect。l。
xlviii。tit。iv。seemstohavebeenadaptedtothecourtofCaracalla，ratherthantothatofAlexanderSeverus。SeetheCodesofTheodosiusandadleg。Juliammajestatis。]
[Footnote167:ArcadiusCharisiusistheoldestlawyerquotedtojustifytheuniversalpracticeoftortureinallcasesoftreason；butthismaximoftyranny，whichisadmittedbyAmmianuswiththemostrespectfulterror，isenforcedbyseverallawsofthesuccessorsofConstantine。SeeCod。Theod。l。ix。tit。xxxv。
majestatiscrimineomnibusaequaestconditio。]
Theseevils，howeverterribletheymayappear，wereconfinedtothesmallernumberofRomansubjects，whosedangeroussituationwasinsomedegreecompensatedbytheenjoymentofthoseadvantages，eitherofnatureoroffortune，whichexposedthemtothejealousyofthemonarch。Theobscuremillionsofagreatempirehavemuchlesstodreadfromthecrueltythanfromtheavariceoftheirmasters，andtheirhumblehappinessisprincipallyaffectedbythegrievanceofexcessivetaxes，which，gentlypressingonthewealthy，descendwithacceleratedweightonthemeanerandmoreindigentclassesofsociety。Aningeniousphilosopher^168hascalculatedtheuniversalmeasureofthepublicimpositionsbythedegreesoffreedomandservitude；andventurestoassert，that，accordingtoaninvariablelawofnature，itmustalwaysincreasewiththeformer，anddiminishinajustproportiontothelatter。Butthisreflection，whichwouldtendtoalleviatethemiseriesofdespotism，iscontradictedatleastbythehistoryoftheRomanempire；whichaccusesthesameprincesofdespoilingthesenateofitsauthority，andtheprovincesoftheirwealth。Withoutabolishingallthevariouscustomsanddutiesonmerchandises，whichareimperceptiblydischargedbytheapparentchoiceofthepurchaser，thepolicyofConstantineandhissuccessorspreferredasimpleanddirectmodeoftaxation，morecongenialtothespiritofanarbitrarygovernment。^169
[Footnote168:Montesquieu，EspritdesLoix，l。xii。c。13。]
[Footnote169:Mr。HumeEssays，vol。i。p。389hasseenthisimportancewithsomedegreeofperplexity。]
ChapterXVII:FoundationOfConstantinople。
PartVI。
Thenameanduseoftheindictions，^170whichservetoascertainthechronologyofthemiddleages，werederivedfromtheregularpracticeoftheRomantributes。^171Theemperorsubscribedwithhisownhand，andinpurpleink，thesolemnedict，orindiction，whichwasfixedupintheprincipalcityofeachdiocese，duringtwomonthsprevioustothefirstdayofSeptember。Andbyaveryeasyconnectionofideas，thewordindictionwastransferredtothemeasureoftributewhichitprescribed，andtotheannualtermwhichitallowedforthepayment。Thisgeneralestimateofthesupplieswasproportionedtotherealandimaginarywantsofthestate；butasoftenastheexpenseexceededtherevenue，ortherevenuefellshortofthecomputation，anadditionaltax，underthenameofsuperindiction，wasimposedonthepeople，andthemostvaluableattributeofsovereigntywascommunicatedtothePraetorianpraefects，who，onsomeoccasions，werepermittedtoprovidefortheunforeseenandextraordinaryexigenciesofthepublicservice。Theexecutionoftheselawswhichitwouldbetedioustopursueintheirminuteandintricatedetailconsistedoftwodistinctoperations:theresolvingthegeneralimpositionintoitsconstituentparts，whichwereassessedontheprovinces，thecities，andtheindividualsoftheRomanworld；andthecollectingtheseparatecontributionsoftheindividuals，thecities，andtheprovinces，tilltheaccumulatedsumswerepouredintotheImperialtreasuries。Butastheaccountbetweenthemonarchandthesubjectwasperpetuallyopen，andastherenewalofthedemandanticipatedtheperfectdischargeoftheprecedingobligation，theweightymachineofthefinanceswasmovedbythesamehandsroundthecircleofitsyearlyrevolution。Whateverwashonorableorimportantintheadministrationoftherevenue，wascommittedtothewisdomofthepraefects，andtheirprovincia。
representatives；thelucrativefunctionswereclaimedbyacrowdofsubordinateofficers，someofwhomdependedonthetreasurer，othersonthegovernoroftheprovince；andwho，intheinevitableconflictsofaperplexedjurisdiction，hadfrequentopportunitiesofdisputingwitheachotherthespoilsofthepeople。Thelaboriousoffices，whichcouldbeproductiveonlyofenvyandreproach，ofexpenseanddanger，wereimposedontheDecurions，whoformedthecorporationsofthecities，andwhomtheseverityoftheImperiallawshadcondemnedtosustaintheburdensofcivilsociety。^172Thewholelandedpropertyoftheempirewithoutexceptingthepatrimonialestatesofthemonarch
wastheobjectofordinarytaxation；andeverynewpurchasercontractedtheobligationsoftheformerproprietor。Anaccuratecensus，^173orsurvey，wastheonlyequitablemodeofascertainingtheproportionwhicheverycitizenshouldbeobligedtocontributeforthepublicservice；andfromthewell—knownperiodoftheindictions，thereisreasontobelievethatthisdifficultandexpensiveoperationwasrepeatedattheregulardistanceoffifteenyears。Thelandsweremeasuredbysurveyors，whoweresentintotheprovinces；theirnature，whetherarableorpasture，orvineyardsorwoods，wasdistinctlyreported；andanestimatewasmadeoftheircommonvaluefromtheaverageproduceoffiveyears。Thenumbersofslavesandofcattleconstitutedanessentialpartofthereport；anoathwasadministeredtotheproprietors，whichboundthemtodisclosethetruestateoftheiraffairs；andtheirattemptstoprevaricate，oreludetheintentionofthelegislator，wereseverelywatched，andpunishedasacapitalcrime，whichincludedthedoubleguiltoftreasonandsacrilege。^174Alargeportionofthetributewaspaidinmoney；andofthecurrentcoinoftheempire，goldalonecouldbelegallyaccepted。^175Theremainderofthetaxes，accordingtotheproportionsdeterminedbytheannualindiction，wasfurnishedinamannerstillmoredirect，andstillmoreoppressive。
Accordingtothedifferentnatureoflands，theirrealproduceinthevariousarticlesofwineoroil，cornorbarley，woodoriron，wastransportedbythelabororattheexpenseoftheprovincialstotheImperialmagazines，fromwhencetheywereoccasionallydistributedfortheuseofthecourt，ofthearmy，andoftwocapitals，RomeandConstantinople。Thecommissionersoftherevenueweresofrequentlyobligedtomakeconsiderablepurchases，thattheywerestrictlyprohibitedfromallowinganycompensation，orfromreceivinginmoneythevalueofthosesupplieswhichwereexactedinkind。Intheprimitivesimplicityofsmallcommunities，thismethodmaybewelladaptedtocollectthealmostvoluntaryofferingsofthepeople；butitisatoncesusceptibleoftheutmostlatitude，andoftheutmoststrictness，whichinacorruptandabsolutemonarchymustintroduceaperpetualcontestbetweenthepowerofoppressionandtheartsoffraud。^176TheagricultureoftheRomanprovinceswasinsensiblyruined，and，intheprogressofdespotismwhichtendstodisappointitsownpurpose，theemperorswereobligedtoderivesomemeritfromtheforgivenessofdebts，ortheremissionoftributes，whichtheirsubjectswereutterlyincapableofpaying。
AccordingtothenewdivisionofItaly，thefertileandhappyprovinceofCampania，thesceneoftheearlyvictoriesandofthedeliciousretirementsofthecitizensofRome，extendedbetweentheseaandtheApennine，fromtheTibertotheSilarus。WithinsixtyyearsafterthedeathofConstantine，andontheevidenceofanactualsurvey，anexemptionwasgrantedinfavorofthreehundredandthirtythousandEnglishacresofdesertanduncultivatedland；whichamountedtooneeighthofthewholesurfaceoftheprovince。AsthefootstepsoftheBarbarianshadnotyetbeenseeninItaly，thecauseofthisamazingdesolation，whichisrecordedinthelaws，canbeascribedonlytotheadministrationoftheRomanemperors。^177
[Footnote170:Thecycleofindictions，whichmaybetracedashighasthereignofConstantius，orperhapsofhisfather，Constantine，isstillemployedbythePapalcourt；butthecommencementoftheyearhasbeenveryreasonablyalteredtothefirstofJanuary。Seel\'ArtdeVerifierlesDates，p。xi。；andDictionnaireRaison。delaDiplomatique，tom。ii。p。25；twoaccuratetreatises，whichcomefromtheworkshopoftheBenedictines。]
[Footnote*:ItdoesnotappearthattheestablishmentoftheindictionistobeattributedtoConstantine:itexistedbeforehehadbeencreatedAugustusatRome，andtheremissiongrantedbyhimtothecityofAutunistheproof。HewouldnothaveventuredwhileonlyCaesar，andunderthenecessityofcourtingpopularfavor，toestablishsuchanodiousimpost。AureliusVictorandLactantiusagreeindesignatingDiocletianastheauthorofthisdespoticinstitution。Aur。Vict。deCaes。c。39。
Lactant。deMort。Pers。c。7—G。]
[Footnote171:Thefirsttwenty—eighttitlesoftheeleventhbookoftheTheodosianCodearefilledwiththecircumstantialregulationsontheimportantsubjectoftributes；buttheysupposeaclearerknowledgeoffundamentalprinciplesthanitisatpresentinourpowertoattain。]
[Footnote172:ThetitleconcerningtheDecurionsl。xii。tit。
i。isthemostampleinthewholeTheodosianCode；sinceitcontainsnotlessthanonehundredandninety—twodistinctlawstoascertainthedutiesandprivilegesofthatusefulorderofcitizens。
Note:TheDecurionswerechargedwithassessing，accordingtothecensusofpropertypreparedbythetabularii，thepaymentduefromeachproprietor。Thisodiousofficewasauthoritativelyimposedontherichestcitizensofeachtown；theyhadnosalary，andalltheircompensationwas，tobeexemptfromcertaincorporalpunishments，incasetheyshouldhaveincurredthem。
TheDecurionatewastheruinofalltherich。Hencetheytriedeverywayofavoidingthisdangeroushonor；theyconcealedthemselves，theyenteredintomilitaryservice；buttheireffortswereunavailing；theywereseized，theywerecompelledtobecomeDecurions，andthedreadinspiredbythistitlewastermedImpiety。—G。
TheDecurionsweremutuallyresponsible；theywereobligedtoundertakeforpiecesofgroundabandonedbytheirownersonaccountofthepressureofthetaxes，and，finally，tomakeupalldeficiencies。SavignychichtedesRom。Rechts，i。25。—M。]
[Footnote173:Habemusenimethominumnumerumquidelatisunt，etagrunmodum。EumeniusinPanegyr。Vet。viii。6。SeeCod。
Theod。l。xiii。tit。x。xi。，withGodefroy\'sCommentary。]
[Footnote174:Siquissacrilegavitemfalcesucciderit，autferaciumramorumfoetushebetaverit，quodelinetfidemCensuum，etmentiaturcallidepaupertatisingenium，moxdetectuscapitalesubibitexitium，etbonaejusinFiscijuramigrabunt。Cod。
Theod。l。xiii。tit。xi。leg。1。Althoughthislawisnotwithoutitsstudiedobscurity，itis，howeverclearenoughtoprovetheminutenessoftheinquisition，andthedisproportionofthepenalty。]
[Footnote175:TheastonishmentofPlinywouldhaveceased。
EquidemmirorP。R。victisgentibusargentumsemperimperitassenonaurum。HistNatur。xxxiii。15。]
[Footnote*:Theproprietorswerenotchargedwiththeexpenseofthistransportintheprovincessituatedonthesea—shoreornearthegreatrivers，therewerecompaniesofboatmen，andofmastersofvessels，whohadthiscommission，andfurnishedthemeansoftransportattheirownexpense。Inreturn，theywerethemselvesexempt，altogether，orinpart，fromtheindictionandotherimposts。Theyhadcertainprivileges；particularregulationsdeterminedtheirrightsandobligations。Cod。Theod。l。xiii。
tit。v。ix。Thetransportsbylandweremadeinthesamemanner，bytheinterventionofaprivilegedcompanycalledBastaga；thememberswerecalledBastagariiCod。Theod。l。viii。tit。v。—G。]
[Footnote176:SomeprecautionsweretakenseeCod。Theod。l。
xi。tit。ii。andCod。Justinian。l。x。tit。xxvii。leg。1，2，3
torestrainthemagistratesfromtheabuseoftheirauthority，eitherintheexactionorinthepurchaseofcorn:butthosewhohadlearningenoughtoreadtheorationsofCiceroagainstVerres，iii。deFrumento，mightinstructthemselvesinallthevariousartsofoppression，withregardtotheweight，theprice，thequality，andthecarriage。Theavariceofanunletteredgovernorwouldsupplytheignoranceofpreceptorprecedent。]
[Footnote177:Cod。Theod。l。xi。tit。xxviii。leg。2，publishedthe24thofMarch，A。D。395，bytheemperorHonorius，onlytwomonthsafterthedeathofhisfather，Theodosius。Hespeaksof528，042Romanjugera，whichIhavereducedtotheEnglishmeasure。Thejugerumcontained28，800squareRomanfeet。]
Eitherfromdesignorfromaccident，themodeofassessmentseemedtounitethesubstanceofalandtaxwiththeformsofacapitation。^178Thereturnswhichweresentofeveryprovinceordistrict，expressedthenumberoftributarysubjects，andtheamountofthepublicimpositions。Thelatterofthesesumswasdividedbytheformer；andtheestimate，thatsuchaprovincecontainedsomanycapita，orheadsoftribute；andthateachheadwasratedatsuchaprice，wasuniversallyreceived，notonlyinthepopular，buteveninthelegalcomputation。Thevalueofatributaryheadmusthavevaried，accordingtomanyaccidental，oratleastfluctuatingcircumstances；butsomeknowledgehasbeenpreservedofaverycuriousfact，themoreimportant，sinceitrelatestooneoftherichestprovincesoftheRomanempire，andwhichnowflourishesasthemostsplendidoftheEuropeankingdoms。TherapaciousministersofConstantiushadexhaustedthewealthofGaul，byexactingtwenty—fivepiecesofgoldfortheannualtributeofeveryhead。Thehumanepolicyofhissuccessorreducedthecapitationtosevenpieces。^179Amoderateproportionbetweentheseoppositeextremesofextraordinaryoppressionandoftransientindulgence，maythereforebefixedatsixteenpiecesofgold，oraboutninepoundssterling，thecommonstandard，perhaps，oftheimpositionsofGaul。^180Butthiscalculation，orrather，indeed，thefactsfromwhenceitisdeduced，cannotfailofsuggestingtwodifficultiestoathinkingmind，whowillbeatoncesurprisedbytheequality，andbytheenormity，ofthecapitation。Anattempttoexplainthemmayperhapsreflectsomelightontheinterestingsubjectofthefinancesofthedecliningempire。
[Footnote178:GodefroyCod。Theod。tom。vi。p。116argueswithweightandlearningonthesubjectofthecapitation；butwhileheexplainsthecaput，asashareormeasureofproperty，hetooabsolutelyexcludestheideaofapersonalassessment。]
[Footnote179:QuidprofueritJulianusanhelantibusextremapenuriaGallis，hincmaximeclaret，quodprimitusparteseasingressus，procapitibusingulistributinominevicenosquinosaureosreperitflagitari；discedensveroseptenostantumnumerauniversacomplentes。Ammian。l。xvi。c。5。]
[Footnote180:InthecalculationofanysumofmoneyunderConstantineandhissuccessors，weneedonlyrefertotheexcellentdiscourseofMr。GreavesontheDenarius，fortheproofofthefollowingprinciples；1。ThattheancientandmodernRomanpound，containing5256grainsofTroyweight，isaboutonetwelfthlighterthantheEnglishpound，whichiscomposedof5760
ofthesamegrains。2。Thatthepoundofgold，whichhadoncebeendividedintoforty—eightaurei，wasatthistimecoinedintoseventy—twosmallerpiecesofthesamedenomination。3。Thatfiveoftheseaureiwerethelegaltenderforapoundofsilver，andthatconsequentlythepoundofgoldwasexchangedforfourteenpoundseightouncesofsilver，accordingtotheRoman，oraboutthirteenpoundsaccordingtotheEnglishweight。4。
ThattheEnglishpoundofsilveriscoinedintosixty—twoshillings。FromtheseelementswemaycomputetheRomanpoundofgold，theusualmethodofreckoninglargesums，atfortypoundssterling，andwemayfixthecurrencyoftheaureusatsomewhatmorethanelevenshillings。
Note:See，likewise，aDissertationofM。Letronne，\"ConsiderationsGeneralessurl\'EvaluationdesMonnaiesGrecquesetRomaines\"Paris，1817—M。]
I。Itisobvious，that，aslongastheimmutableconstitutionofhumannatureproducesandmaintainssounequaladivisionofproperty，themostnumerouspartofthecommunitywouldbedeprivedoftheirsubsistence，bytheequalassessmentofataxfromwhichthesovereignwouldderiveaverytriflingrevenue。SuchindeedmightbethetheoryoftheRomancapitation；butinthepractice，thisunjustequalitywasnolongerfelt，asthetributewascollectedontheprincipleofareal，notofapersonalimposition。Severalindigentcitizenscontributedtocomposeasinglehead，orshareoftaxation；whilethewealthyprovincial，inproportiontohisfortune，alonerepresentedseveralofthoseimaginarybeings。Inapoeticalrequest，addressedtooneofthelastandmostdeservingoftheRomanprinceswhoreignedinGaul，SidoniusApollinarispersonifieshistributeunderthefigureofatriplemonster，theGeryonoftheGrecianfables，andentreatsthenewHerculesthathewouldmostgraciouslybepleasedtosavehislifebycuttingoffthreeofhisheads。^181ThefortuneofSidoniusfarexceededthecustomarywealthofapoet；butifhehadpursuedtheallusion，hemighthavepaintedmanyoftheGallicnobleswiththehundredheadsofthedeadlyHydra，spreadingoverthefaceofthecountry，anddevouringthesubstanceofahundredfamilies。