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imposition. 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.” The fortune of Sidonius far exceeded the customary wealth of a poet; but, if he had pursued the allusion, he must 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 an 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.” 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 scarcelv 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 scar. city 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.” In such a state the poor were maintained at the expense of the masters, who enjoyed the fruits of their labour; and, as the rolls of tribute were filled only with the names of those citizens who possessed the means of an honourable, 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 above five hundred thousand inhabitants in the two ecclesiastical dioceses of Autun and Nevers:” and with the probable accession of those of Châlons and Macon,” the population would amount to eight hundred

1% Geryones nos esse puta, monstrumque tribitum, Hic capita, ut vivam, tu mihi tolle tria. Sidon. Apollinar. Carm. xiii. 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.

191 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 Contrôle Général 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 99.06 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.

192 Cod. Theod. 1. v. tit. ix., x., xi. Cod. Justinian. l. xi. tit. lxiii. Coloni appellantur quiconditionem debent genitali solo, propter agriculturam sub dominio possessorum. Augustin. de Civitate Dei, l. x. c. 1.

*The ancient jurisdiction of (Augustodunum) Autun in Burgundy, the capital of the AEdui, comprehended the adjacent territory of (Woviodunum) 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 authorize us to assign an average number of 656 persons for each parish, which being again multiplied by the 77o parishes of the diocese of Nevers and Autun will produce the sum of 505,120 persons for the extent of country which was once possessed by the AEdui.

* We might derive an additional supply of 301,750 inhabitants from the dioceses of Châlons (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. Châlons 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 Saône.

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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.” A just analogy would seem to countenance the opinion of an ingenious his— torian,” 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. 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 labour, and which exists in money or in merchandise, the emperors imposed a distinct and personal tribute on the trading part of their subjects.” 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 honourable 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. As this general tax upon industry was collected every fourth year, it was styled the Lustral Contribution ; and the his– torian Zosimus” 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 labour, 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.” These general taxes were imposed and levied by the absolute free gifts

Capitation on trade and industry

* Eumenius in Panegyr. Vet. viii. 11... [The land of the AEdui contained 32,000 capita of land, which the discharge of 7000 reduced to 25,000. The passage of Eumenius was first explained rightly by Savigny. Smith (ed. of Gibbon, ii. 341) has a good note on the errors of Gibbon's computation.] 1* L'Abbé du Bos, Hist. Critique de la M. F. tom i. p. 121. * [Gibbon does not take into account the other taxes in the Empire.] * See Cod. Theod. l. xiii. tit. i. and iv.

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,

1° Zosimus, l. ii. p. 115 (c. 38]. 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. [The lustralis collatio was also called chrysargyron.]

* Cod. Theod. l. xi. tit. vii. leg. 3.

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.” 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.” 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 favourable 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 licence of the soldiers; and, although the laws were violated by power or perverted by

Conclusion

201 See Lipsius de Magnitud. Romaná, 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.

* 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. [The amount mentioned in the text was that paid on the Decennalia of Valentinian ii. (Symmachus, Relat. 13, 3). The senators had also to pay a regular tax, the s. paid by the emperor himself as a senator, which did not free him from the land tax, if he were a proprietor. The foliis was of three grades: 3, 4, and 2 pounds of gold.]

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