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and their presbyters, professors of the liberal arts, CHAP. soldiers and their families, municipal officers, and their posterity to the third generation, and all children under the age of puberty. But a fatal maxim was introduced into the new jurisprudence. of the empire, that in the case of treason, which included every offence that the subtlety of lawyers could derive from an hostile intention towards the prince or republic," all privileges were suspended, and all conditions were reduced to the same ignominious level. As the safety of the emperor was avowedly preferred to every consideration of justice or humanity, the dignity of age, and the tenderness of youth, were alike exposed to the most cruel tortures; and the terrors of a malicious information, which might select them as the accomplices, or even as the witnesses, perhaps, of an imaginary crime, perpetually hung over the heads of the principal citizens of the Roman world.

These evils, however terrible they may appear, Finances. were confined to the smaller number of Roman

t Heineccius (Element. Jur. Civil. part vii, p. 81) has collected these exemptions into one view.

"This definition of the sage Ulpian (Pandect. 1. xlviii, tit. iv) seems to have been adapted to the court of Caracalla, rather than to that of Alexander Severus. See the Codes of Theodosius and Justinian ad leg. Juliam majestatis.

Arcadius Charisius is the oldest lawyer quoted in the Pandects to justify the universal practice of torture in all cases of treason; but this maxim of tyranny, which is admitted by Ammianus (l. xix, c. 12) with the most respectful terror, is enforced by several laws of the successors of Constantine. See Cod. Theod. l. ix, tit, xxxv. In majestatis crimine omnibus æqua est conditio.

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CHAP. subjects, whose dangerous situation was in some degree compensated by the enjoyment of those advantages, either of nature or of fortune, which exposed them to the jealousy of the monarch, The obscure millions of a great empire have much less to dread from the cruelty than from the avarice of their masters; and their humble happiness is principally affected by the grievance of excessive taxes, which gently pressing on the wealthy, descend with accelerated weight on the meaner and more indigent classes of society. An ingenious philosopher has calculated the universal measure of the public impositions by the degrees of freedom and servitude; and ventures to assert, that, according to an invariable law of nature, it must always increase with the former, and diminish in a just proportion to the latter. But this reflection, which would tend to alleviate the miseries of despotism, is contradicted at least by the history of the Roman empire; which accuses the same princes of despoiling the senate of its authority, and the provinces of their wealth. Without abolishing all the various customs and duties on merchandizes, which are imperceptibly discharged by the apparent choice of the purchaser, the policy of Constantine and his successors preferred a simple and direct mode of taxation, more congenial to the spirit of an arbitrary government.a

Montesquieu, Esprit des Loix, 1. xii, c. 13.

Mr. Hume (Essays, vol. i, p. 389) has seen this important truth, with some degree of perplexity.

or indic

The name and use of the indictions, which CHAP. serve to ascertain the chronology of the middle XVII. ages, were derived from the regular practice of the genethe Roman tributes. The emperor subscribed ral tribute, with his own hand, and in purple ink, the solemn tion. 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 expence 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 prætorian præfects, who, on some occasions, were permitted to provide for the unforseen and extraordinary exigencies of the public service. The execution of these laws (which it would be tedious to pursue in

b 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 Diplo matiqué, tom. ii, p. 25: two accurate treatises, which come from the workshop of the benedictines.

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.

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CHAP. their minute and intricate detail) consisted of two distinct operations; the resolving the general imposition into its constituent parts, which were as sessed 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 honourable or important in the administration of the revenue, was committed to the wisdom of the præfects, and their provincial 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 expence 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. The

a The title concerning the Decurions (1. 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.

e

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whole landed property of the empire (without ex- CHAP. cepting the patrimonial estates of the monarch) was the object of ordinary taxation; and every new purchaser contracted the obligations of the former proprietor. An accuratè census, 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. A large portion of the tribute

• Habemus enim et hominum numerum qui delati sunt, et agrûm modum. Eumenius in Panegyr. Vet. viii, 6. See Cod. Theod. 1. xiii, tit. x, xi, with Godefroy's Commentary.

* Siquis sacrilega vitem falce succiderit, aut feracium Ramorum fœtus hebetaverit, quo declinet fidem Censuum, et mentiatur callide. paupertatis ingenium, mox detectus capitale subibit exitium, et bona ejus in Fisci jura migrabunt. Cod. Theod. 1. 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.