The Decline and Fall of the Roman Empire · Chapter 17 (8/9)

These evils, however terrible they may appear, were confined to the smaller number of Roman 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 philosopher2102 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 merchandises, 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.2103

The name and use of the indictions,2104 which serve to ascertain the chronology of the Middle Ages, were derived from the regular practice of the Roman tributes.2105 The emperor subscribed with his own hand, and in purple ink, the solemn 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 expense 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 Praetorian prefects, who, on some occasions, were permitted to provide for the unforeseen and extraordinary exigencies of the public service. The execution of these laws (which it would be tedious to pursue in their minute and intricate detail) consisted of two distinct operations: the resolving the general imposition into its constituent parts, which were assessed 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 honorable or important in the administration of the revenue was committed to the wisdom of the prefects 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 expense 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.2106 The whole landed property of the empire (without excepting the patrimonial estates of the monarch) was the object of ordinary taxation; and every new purchaser contracted the obligations of the former proprietor. An accurate census,2107 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.2108 A large portion of the tribute was paid in money; and of the current coin of the empire, gold alone could be legally accepted.2109 The remainder of the taxes, according to the proportions determined by the annual indiction, was furnished in a manner still more direct, and still more oppressive. According to the different nature of lands, their real produce, in the various articles of wine or oil, corn or barley, wood or iron, was transported by the labor or at the expense of the provincials2110 to the Imperial magazines, from whence they were occasionally distributed, for the use of the court, of the army, and of two capitals, Rome and Constantinople. The commissioners of the revenue were so frequently obliged to make considerable purchases that they were strictly prohibited from allowing any compensation or from receiving in money the value of those supplies which were exacted in kind. In the primitive simplicity of small communities, this method may be well adapted to collect the almost voluntary offerings of the people; but it is at once susceptible of the utmost latitude and of the utmost strictness, which in a corrupt and absolute monarchy must introduce a perpetual contest between the power of oppression and the arts of fraud.2111 The agriculture of the Roman provinces was insensibly ruined, and, in the progress of despotism, which tends to disappoint its own purpose, the emperors were obliged to derive some merit from the forgiveness of debts, or the remission of tributes, which their subjects were utterly incapable of paying. According to the new division of Italy, the fertile and happy province of Campania, the scene of the early victories and of the delicious retirements of the citizens of Rome, extended between the sea and the Apennine from the Tiber to the Silarus. Within sixty years after the death of Constantine, and on the evidence of an actual survey, an exemption was granted in favor of three hundred and thirty thousand English acres of desert and uncultivated land; which amounted to one eighth of the whole surface of the province. As the footsteps of the Barbarians had not yet been seen in Italy, the cause of this amazing desolation, which is recorded in the laws, can be ascribed only to the administration of the Roman emperors.2112

Either from design or from accident, the mode of assessment seemed to unite the substance of a land tax with the forms of a capitation.2113 The returns which were sent of every province or district expressed the number of tributary subjects and the amount of the public impositions. The latter of these sums was divided by the former; and the estimate that such a province contained so many capita, or heads of tribute; and that each head was rated at such a price, was universally received, not only in the popular, but even in the legal, computation. The value of a tributary head must have varied, according to many accidental, or at least fluctuating, circumstances; but some knowledge has been preserved of a very curious fact, the more important, since it relates to one of the richest provinces of the Roman empire, and which now flourishes as the most splendid of the European kingdoms. The rapacious ministers of Constantius had exhausted the wealth of Gaul, by exacting twenty-five pieces of gold for the annual tribute of every head. The humane policy of his successor reduced the capitation to seven pieces.2114 A moderate proportion between these opposite extremes of extraordinary oppression and of transient indulgence may therefore be fixed at sixteen pieces of gold, or about nine pounds sterling, the common standard perhaps of the impositions of Gaul.2115 But this calculation, or rather indeed the facts from whence it is deduced, cannot fail of suggesting two difficulties to a thinking mind, who will be at once surprised by the equality and by the enormity of the capitation. An attempt to explain them may perhaps reflect some light on the interesting subject of the finances of the declining empire.

I. It is obvious that, as long as the immutable constitution of human nature produces and maintains so unequal a division of property, the most numerous part of the community would be deprived of their subsistence by the equal assessment of a tax from which the sovereign would derive a very trifling revenue. Such indeed might be the theory of the Roman capitation; but in the practice, this unjust equality was no longer felt, as the tribute was collected on the principle of a real, not of a personal imposition.2116 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.2117 The fortune of Sidonius far exceeded the customary wealth of a poet; but, if he had pursued the allusion, he might 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 a 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.2118 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 scarcely 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 scarcity 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.2119 In such a state the poor were maintained at the expense of the masters who enjoyed the fruits of their labor; and, as the rolls of tribute were filled only with the names of those citizens who possessed the means of an honorable, 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 about five hundred thousand inhabitants in the two ecclesiastical dioceses of Autun and Nevers;2120 and with the probable accession of those of Châlons and Macon,2121 the population would amount to eight hundred 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.2122 A just analogy would seem to countenance the opinion of an ingenious historian,2123 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.