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VI.

with the wants and resources of the state, was CHA P. obliged to declare by a public edict, that the support of the army depended in a great measure on the produce of the excise *.

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 expences 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 per cent. 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. 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,

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* Tacit. Annal. i. 78. Two years afterwards, the reduction of the poor kingdom of Cappadocia gave Tiberius a pretence for diminishing the excise to one half; but the relief was of very short duration.

+ Dion Cassius, 1. lv. p. 794. I. lvi. p. 825.

Tax on le

gacies

and inheri

tance.

CHAP. most probably of fifty or san hundred pieces of VI. gold *; nor could it be exacted from the nearest

Suited to the laws

ners.

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of kin on the father's side t. boWhen the rights of nature and poverty were thus secured, it seemed reasonable, that a stranger or a distant relation† who acquired an unexpected accession of fortune, should cheerfully resign va twentieth part of it, for the benefit of the state fino yd bomtoib ye5 Such a tax, plentiful as it must prove in every and man- wealthy community, was most happily suited to 1 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 regal complaint §. But a rich childless old man was a domestic tyrant, and his power increased with his years and infirmities. A ser5203 Vile crowd, in which he frequently reckoned prætors and consuls, courted his smiles, pam-q pered his avarice, applauded his follies, served his passions, and waited with impatience for hist Aut altyam auf death.q

The sum is only fixed by conjecture.

+ As the Roman law subsisted for many ages, the Cognati, of relations on the mother's side, were not called to the succession. This harsh institution was gradually undermined by humanity, and finally abolished by Justinian.

+ Plin. Panegyric. c. 87.

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$ See Heineccius in the Antiquit. Juris Romani, 1 ianubay n

3

VIV

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death shesabts of attendance and flattery were: CHAMP formed into a most lucrative science; those who professed it acquired a peculiar appellation ; and the whole city, according to the dively descripto tions of satire, was divided between two parties, the hunters and their game Yet, while sov many unjust and extravagant wills were every day dictated by cunning, and subscribed by folly, i a few were the result of rational esteem and virtuous gratitude Cicero, who had so often de fended the lives and fortunes of his fellow-citizens, was rewarded with legacies to the amount of and hundred and seventy thousand pounds +; nor do the friends of the younger Pliny seem tom have been less generous to that amiable orator . Whatever was the motive of the testator, theo treasury claimed, without distinction, the twen tieth part of his estate; and in the course of twol or three generations, the whole property of the subject must have gradually passed through the coffers of the state.

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tions of the

emperors.

In the first and golden years of the reign of Nero, Regulathat prince, from a desire of popularity, and perhaps, from a blind impulse of benevolence,q conceived a wish of abolishing the oppression of q the customs and excise. The wisest senators api plauded his magnanimity; but they diverted him

from

Horat. 1. ii. Sat. v. Petron. c. 116, &c. Plin. l. ii. Epist. 20. † Cicero in Philipp. ii. c. 16.rang Pher

See his epistles. Every such will gave him an occasion of displaying his reverence to the dead, and his justice to the living. He reconciled both, in his behaviour to a son who had been dis inherited by his mother. (v. 1.)

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CHAP. from the execution of a design, which would VI. have dissolved the strength and resources of the

Edict of

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republic *. Had it indeed been possible to realize this dream of fancy, such princes as Tra jan and the Antonines would surely have em braced with ardour 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 t. For it is somewhat singular that, in every age, the best and wisest of the Roman governors perisevered in this pernicious method of collecting the principal branches at least of the excise and customs ‡.

The sentiments, and, indeed, the situation of Caracalla. 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

influ

* Tacit. Annal. xiii. 50. Esprit des Loix, 1. xii. c. 19. See Pliny's Panegyric, the Augustan History, and Burnian de Vectigal. passim.

The tributes (properly so called) were not farmed; since the good princes often remitted many millions of arrears.

VI.

The freedem of the

city given

influence was not confined to Rome or Italy, the CHA P. produce continually increased with the gradual extension of the ROMAN CITY. The new citi zens, though charged, on equal terms*, with the payment of new taxes, which had not affected them as subjects, derived an ample compensa tion from the rank they obtained, the privileges. they acquired, and the fair prospect of honours and fortune that was thrown open to their ambition. But the favour which implied a distinction was lost in the prodigality of Caracalla, and the reluctant provincials were compelled to as sume the vain title, and the real obligations, of, for the Roman citizens. Nor was the rapacious son of purpose 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 inheritancies; 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 +.

to all the

provincials,

taxation.

reduction

When all the provincials became liable to the Temporary peculiar impositions of Roman citizens, they of the tri seemed to acquire a legal exemption from the bute. 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. 4 It

*The situation of the new citizens is minutely described by Pliny. (Panegyric, c. 37, 38, 39.) Trajan published a law very much in their favour.

† Dion, 1. lxxvii, p. 1295.

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