The History of the Decline and Fall of the Roman Empire - Edward Gibbon [138]
[Footnote 106: See Heineccius in the Antiquit. Juris Romani, l. ii.]
[Footnote 107: Horat. l. ii. Sat. v. Potron. c. 116, &c. Plin. l. ii. Epist. 20.]
[Footnote 108: Cicero in Philip. ii. c. 16.]
[Footnote 109: 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 behavior to a son who had been disinherited by his mother, (v.l.)]
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. ^110 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. ^111 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. ^112
[Footnote 110: Tacit. Annal. xiii. 50. Esprit des Loix, l. xii. c. 19.]
[Footnote 111: See Pliny's Panegyric, the Augustan History, and Burman de Vectigal. passim.]
[Footnote 112: The tributes (properly so called) were not farmed; since the good princes often remitted many millions of arrears.]
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 terms, ^113 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. ^* 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. ^114
[Footnote 113: The situation of the new citizens is minutely described by Pliny, (Panegyric, c. 37, 38, 39). Trajan published a law very much in their favor.]
[Footnote *: Gibbon has adopted the opinion of Spanheim and of Burman, which attributes to Caracalla this edict, which gave the right of the city