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. ^174 A large portion of the tribute was paid in money; and of the current coin of the empire, gold alone could be legally accepted. ^175 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 provincials ^* 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. ^176 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. ^177
[Footnote 170: The cycle of indictions, which may be traced as high as the reign of Constantius, or perhaps of his father, Constantine, is still employed by the Papal court; but the commencement of the year has been very reasonably altered to the first of January. See l'Art de Verifier les Dates, p. xi.; and Dictionnaire Raison. de la Diplomatique, tom. ii. p. 25; two accurate treatises, which come from the workshop of the Benedictines.]
[Footnote *: It does not appear that the establishment of the indiction is to be at tributed to Constantine: it existed before he had been created Augustus at Rome, and the remission granted by him to the city of Autun is the proof. He would not have ventured while only Caesar, and under the necessity of courting popular favor, to establish such an odious impost. Aurelius Victor and Lactantius agree in designating Diocletian as the author of this despotic institution. Aur. Vict. de Caes. c. 39. Lactant. de Mort. Pers. c. 7 - G.]
[Footnote 171: The first twenty-eight