The Decline and Fall of the Roman Empire · Chapter 6 (6/6)

I. In a great empire like that of Rome, a natural balance of money must have gradually established itself. It has been already observed that as the wealth of the provinces was attracted to the capital by the strong hand of conquest and power, so a considerable part of it was restored to the industrious provinces by the gentle influence of commerce and arts. In the reign of Augustus and his successors, duties were imposed on every kind of merchandise, which through a thousand channels flowed to the great centre of opulence and luxury; and in whatsoever manner the law was expressed, it was the Roman purchaser, and not the provincial merchant, who paid the tax.589 The rate of the customs varied from the eighth to the fortieth part of the value of the commodity; and we have a right to suppose that the variation was directed by the unalterable maxims of policy: that a higher duty was fixed on the articles of luxury than on those of necessity, and that the productions raised or manufactured by the labor of the subjects of the empire were treated with more indulgence than was shown to the pernicious, or at least the unpopular, commerce of Arabia and India.590 There is still extant a long but imperfect catalogue of Eastern commodities, which about the time of Alexander Severus were subject to the payment of duties: cinnamon, myrrh, pepper, ginger, and the whole tribe of aromatics; a great variety of precious stones, among which the diamond was the most remarkable for its price, and the emerald for its beauty;591 Parthian and Babylonian leather, cottons, silks, both raw and manufactured, ebony, ivory, and eunuchs.592 We may observe that the use and value of those effeminate slaves gradually rose with the decline of the empire.

II. The excise, introduced by Augustus after the civil wars, was extremely moderate, but it was general. It seldom exceeded one percent; but it comprehended whatever was sold in the markets or by public auction, from the most considerable purchases of lands and houses to those minute objects which can only derive a value from their infinite multitude and daily consumption. Such a tax, as it affects the body of the people, has ever been the occasion of clamor and discontent. An emperor well acquainted with the wants and resources of the state was obliged to declare, by a public edict, that the support of the army depended in a great measure on the produce of the excise.593

III. When Augustus resolved to establish a permanent military force for the defence of his government against foreign and domestic enemies, he instituted a peculiar treasury for the pay of the soldiers, the rewards of the veterans, and the extraordinary expenses of war. The ample revenue of the excise, though peculiarly appropriated to those uses, was found inadequate. To supply the deficiency, the emperor suggested a new tax of five percent on all legacies and inheritances. But the nobles of Rome were more tenacious of property than of freedom. Their indignant murmurs were received by Augustus with his usual temper. He candidly referred the whole business to the senate, and exhorted them to provide for the public service by some other expedient of a less odious nature. They were divided and perplexed. He insinuated to them that their obstinacy would oblige him to propose a general land tax and capitation. They acquiesced in silence.594 The new imposition on legacies and inheritances was however mitigated by some restrictions. It did not take place unless the object was of a certain value, most probably of fifty or a hundred pieces of gold:595 nor could it be exacted from the nearest of kin on the father’s side.596 When the rights of nature and property were thus secured, it seemed reasonable that a stranger, or a distant relation, who acquired an unexpected accession of fortune, should cheerfully resign a twentieth part of it for the benefit of the state.597

Such a tax, plentiful as it must prove in every wealthy community, was most happily suited to the situation of the Romans, who could frame their arbitrary wills, according to the dictates of reason or caprice, without any restraint from the modern fetters of entails and settlements. From various causes, the partiality of paternal affection often lost its influence over the stern patriots of the commonwealth and the dissolute nobles of the empire; and if the father bequeathed to his son the fourth part of his estate, he removed all ground of legal complaint.598 But a rich childless old man was a domestic tyrant, and his power increased with his years and infirmities. A servile crowd, in which he frequently reckoned praetors and consuls, courted his smiles, pampered his avarice, applauded his follies, served his passions, and waited with impatience for his death. The arts of attendance and flattery were formed into a most lucrative science; those who professed it acquired a peculiar appellation; and the whole city, according to the lively descriptions of satire, was divided between two parties, the hunters and their game.599 Yet while so many unjust and extravagant wills were every day dictated by cunning and subscribed by folly, a few were the result of rational esteem and virtuous gratitude. Cicero, who had so often defended the lives and fortunes of his fellow-citizens, was rewarded with legacies to the amount of a hundred and seventy thousand pounds;600 nor do the friends of the younger Pliny seem to have been less generous to that amiable orator.601 Whatever was the motive of the testator, the treasury claimed, without distinction, the twentieth part of his estate; and in the course of two or three generations, the whole property of the subject must have gradually passed through the coffers of the state.

In the first and golden years of the reign of Nero, that prince, from a desire of popularity, and perhaps from a blind impulse of benevolence, conceived a wish of abolishing the oppression of the customs and excise. The wisest senators applauded his magnanimity: but they diverted him from the execution of a design which would have dissolved the strength and resources of the republic.602 Had it indeed been possible to realize this dream of fancy, such princes as Trajan and the Antonines would surely have embraced with ardor the glorious opportunity of conferring so signal an obligation on mankind. Satisfied, however, with alleviating the public burden, they attempted not to remove it. The mildness and precision of their laws ascertained the rule and measure of taxation, and protected the subject of every rank against arbitrary interpretations, antiquated claims, and the insolent vexation of the farmers of the revenue.603 For it is somewhat singular that, in every age, the best and wisest of the Roman governors persevered in this pernicious method of collecting the principal branches at least of the excise and customs.604

The sentiments, and, indeed the situation, of Caracalla were very different from those of the Antonines. Inattentive, or rather averse, to the welfare of his people, he found himself under the necessity of gratifying the insatiate avarice which he had excited in the army. Of the several impositions introduced by Augustus, the twentieth on inheritances and legacies was the most fruitful as well as the most comprehensive. As its influence was not confined to Rome or Italy, the produce continually increased with the gradual extension of the Roman City. The new citizens, though charged on equal terms605 with the payment of new taxes which had not affected them as subjects, derived an ample compensation from the rank they obtained, the privileges they acquired, and the fair prospect of honors and fortune that was thrown open to their ambition. But the favor which implied a distinction was lost in the prodigality of Caracalla, and the reluctant provincials were compelled to assume the vain title and the real obligations of Roman citizens.606 Nor was the rapacious son of Severus contented with such a measure of taxation as had appeared sufficient to his moderate predecessors. Instead of a twentieth, he exacted a tenth of all legacies and inheritances; and during his reign (for the ancient proportion was restored after his death) he crushed alike every part of the empire under the weight of his iron sceptre.607

When all the provincials became liable to the peculiar impositions of Roman citizens, they seemed to acquire a legal exemption from the tributes which they had paid in their former condition of subjects. Such were not the maxims of government adopted by Caracalla and his pretended son. The old as well as the new taxes were, at the same time, levied in the provinces. It was reserved for the virtue of Alexander to relieve them in a great measure from this intolerable grievance, by reducing the tributes to a thirteenth part of the sum exacted at the time of his accession.608 It is impossible to conjecture the motive that engaged him to spare so trifling a remnant of the public evil; but the noxious weed, which had not been totally eradicated, again sprang up with the most luxuriant growth, and in the succeeding age darkened the Roman world with its deadly shade. In the course of this history, we shall be too often summoned to explain the land tax, the capitation, and the heavy contributions of corn, wine, oil, and meat, which were exacted from the provinces for the use of the court, the army, and the capital.

As long as Rome and Italy were respected as the centre of government, a national spirit was preserved by the ancient, and insensibly imbibed by the adopted, citizens. The principal commands of the army were filled by men who had received a liberal education, were well instructed in the advantages of laws and letters, and who had risen by equal steps through the regular succession of civil and military honors.609 To their influence and example we may partly ascribe the modest obedience of the legions during the two first centuries of the Imperial history.

But when the last enclosure of the Roman constitution was trampled down by Caracalla, the separation of professions gradually succeeded to the distinction of ranks. The more polished citizens of the internal provinces were alone qualified to act as lawyers and magistrates. The rougher trade of arms was abandoned to the peasants and barbarians of the frontiers, who knew no country but their camp, no science but that of war, no civil laws, and scarcely those of military discipline. With bloody hands, savage manners, and desperate resolutions, they sometimes guarded, but much oftener subverted, the throne of the emperors.