XIV. was furnished in a manner still more CHAP. In the primitive simplicity of been seen in Italy, the cause of this solation, which is recorded in the laws, ibed only to the administration of the erors. equa will be at once surprised by the enormity of the capitation. An atte them may perhaps reflect some light ing subject of the finances of the decI. It is obvious, that, as long as constitution of human nature produce so unequal a division of property, the part of the community would be de subsistence, by the equal assessment which the sovereign would derive a v venue. Such indeed might be the Roman capitation; but in the practic equality was no longer felt, as the tri lected on the principle of a real, not imposition. Several indigent citizens compose a single head, or share of ta the wealthy provincial, in proportion t alone represented several of those imag In a poetical request, addressed to or and most deserving of the Roman reigned in Gaul, Sidonius Appollina his tribute under the figure of a triple Geryon of the Grecian fables, and inti Hercules that he would most gracious to save his life by cutting off three of hi fortune of Sidonius far exceeded the cust of a poet; but if he had pursued the must have painted many of the Gallic the hundred heads of the deadly Hydr Over the face of the country, and devou stance of a hundred families. II. The allowing an annual sum of about nine ling, even for the average of the capitat may be rendered more evident by the c the present state of the same country, governed by the absolute monarch of an Wealthy, and affectionate people. T om design or from accident, the mode nt seemed to unite the substance of a th the forms of a capitation. The rewere sent of every province or district e number of tributary subjects, and the the public impositions. The latter of vas divided by the former; and the estiuch a province contained so many capita, tribute, and that each head was rated ice, was universally received, not only lar, but even in the legal computation. f a tributary head must have varied, acmany accidental, or at least fluctuating es: but some knowledge has been prevery curious fact, the more important, ces to one of the richest provinces of the ire, and which now flourishes as the id of the European kingdoms. The raEsters of Constantius had exhausted the Gaul, by exacting twenty-five pieces of annual tribute of every head. The huof his successor reduced the capitation eces. A moderate proportion between ite extremes of extravagant oppression ent indulgence, may therefore be fixed eces of gold, or about nine pounds stermon standard perhaps of the impositions But this calculation, or rather indeed m whence it is deduced, cannot fail of wo difficulties to a thinking mind, who on of any sum of money under Constantine and his successors, to the excellent discourse of Mr. Greaves on the Denarius. compute the Roman pound of gold, the usual method of 1s, at forty pounds sterling, and we may fix the currency of what more than eleven shillings. E 4 XIV. once surprised by the equality, and by the CHAP. f the capitation. An attempt to explain perhaps reflect some light on the interestof the finances of the declining empire. obvious, that, as long as the immutable of human nature produces and maintains a division of property, the most numerous community would be deprived of their by the equal assessment of a tax from overeign would derive a very trifling reeh indeed might be the theory of the tation; but in the practice, this unjust no longer felt, as the tribute was cole principle of a real, not of a personal Several indigent citizens contributed to ngle head, or share of taxation; while provincial, in proportion to his fortune, nted several of those imaginary beings. request, addressed to one of the last eserving of the Roman princes who Gaul, Sidonius Appollinaris personifies der the figure of a triple monster, the e Grecian fables, and intreats the new he would most graciously be pleased by cutting off three of his heads. The onius far exceeded the customary wealth t if he had pursued the allusion, he inted many of the Gallic nobles with heads of the deadly Hydra, spreading of the country, and devouring the subndred families. II. The difficulty of nual sum of about nine pounds sterthe average of the capitation of Gaul, ed more evident by the comparison of ate of the same country, as it is now e absolute monarch of an industrious, affectionate people. The taxes of OF THE ROMAN EMPI above five hundred thousand inhabit ecclesiastical dioceses of Autun an with the probable accession of those Maçon, the population would amou dred thousand souls. In the timethe territory of the Ædui afforded twenty-five thousand heads of capi seven thousand were discharged by the intolerable weight of tribute*. would seem to countenance the genious historiant, that the free and op zens did not surpass the number of and if, in the ordinary administrat ment, their annual payments may about four millions and a half of our r appear, that although the share of was four times as considerable, a four the modern taxes of France was levie rial province of Gaul. The exactions may be calculated at seven millions were reduced to two millions by the the wisdom of Julian. not be magnified, either by fear or by yond the annual amount of eighteen milng, which ought perhaps to be shared r-and-twenty millions of inhabitants *. ons of these, in the capacity of fathers, . or husbands, may discharge the obligaremaining multitude of women and chilthe equal proportion of each tributary scarcely rise above fifty shillings of our ead of a proportion almost four times as , which was regularly imposed on their stors. The reason of this difference may not so much in the relative scarcity or ld and silver, as in the different state of ncient Gaul and in modern France. In here personal freedom is the privilege of t, the whole mass of taxes, whether they n property or on consumption, may be d among the whole body of the nation. greater part of the lands of ancient Gaul, the other provinces of the Roman world, ted by slaves, or by peasants, whose dendition was a less rigid servitude. In the poor were maintained at the expense ers, who enjoyed the fruits of their laas the rolls of tribute were filled only nes of those citizens who possessed the honourable, or at least of a decent subcomparative smallness of their numbers justifies the high rate of their capitaruth of this assertion may be illustrated wing example: The Edui, one of the al and civilized tribes or cities of Gaul, extent of territory, which now contains however formidable it may seem, is founded on the original eaths, and marriages, collected by public authority, and now trôle General at Paris. But this tax, or capitation, on the land, would have suffered a rich and of free citizens to escape. With the that species of wealth which is derive labour, and which exists in money or in the emperors imposed a distinct and on the trading part of their subjects emptions, very strictly confined both place, were allowed to the proprietors of the produce of their own estates. So was granted to the profession of the but every other branch of commercial * Eumenius in Panegyr. Vet. viii. 11. p + L'Abbé du Bos, Hist. Critique de la M. F. tom. undred thousand inhabitants, in the two 1 dioceses of Autun and Nevers and obable accession of those of Châlons and population would amount to eight hunand souls. In the time of Constantine, y of the Edui afforded no more than thousand heads of capitation, of whom and were discharged by that prince from ble weight of tribute *. A just analogy to countenance the opinion of an inoriant, that the free and tributary citi- surpass the number of half a million the ordinary administration of governannual payments may be computed at illions and a half of our money, it would although the share of each individual es as considerable, a fourth part only of taxes of France was levied on the Impeof Gaul. The exactions of Constantius ulated at seven millions sterling, which d to two millions by the humanity or of Julian. ; CHAP. XIV. on trade and 1x, or capitation, on the proprietors of Capitation |