The History of the Decline and Fall of the Roman Empire - Edward Gibbon [490]
[Footnote 172: The title concerning the Decurions (l. xii. tit. i.) is the most ample in the whole Theodosian Code; since it contains not less than one hundred and ninety-two distinct laws to ascertain the duties and privileges of that useful order of citizens.
Note: The Decurions were charged with assessing, according to the census of property prepared by the tabularii, the payment due from each proprietor. This odious office was authoritatively imposed on the richest citizens of each town; they had no salary, and all their compensation was, to be exempt from certain corporal punishments, in case they should have incurred them. The Decurionate was the ruin of all the rich. Hence they tried every way of avoiding this dangerous honor; they concealed themselves, they entered into military service; but their efforts were unavailing; they were seized, they were compelled to become Decurions, and the dread inspired by this title was termed Impiety. - G.
The Decurions were mutually responsible; they were obliged to undertake for pieces of ground abandoned by their owners on account of the pressure of the taxes, and, finally, to make up all deficiencies. Savigny chichte des Rom. Rechts, i. 25. - M.]
[Footnote 173: Habemus enim et hominum numerum qui delati sunt, et agrun modum. Eumenius in Panegyr. Vet. viii. 6. See Cod. Theod. l. xiii. tit. x. xi., with Godefroy's Commentary.]
[Footnote 174: Siquis sacrilega vitem falce succiderit, aut feracium ramorum foetus hebetaverit, quo delinet fidem Censuum, et mentiatur callide paupertatis ingenium, mox detectus capitale subibit exitium, et bona ejus in Fisci jura migrabunt. Cod. Theod. l. xiii. tit. xi. leg. 1. Although this law is not without its studied obscurity, it is, however clear enough to prove the minuteness of the inquisition, and the disproportion of the penalty.]
[Footnote 175: The astonishment of Pliny would have ceased. Equidem miror P. R. victis gentibus argentum semper imperitasse non aurum. Hist Natur. xxxiii. 15.]
[Footnote *: The proprietors were not charged with the expense of this transport in the provinces situated on the sea-shore or near the great rivers, there were companies of boatmen, and of masters of vessels, who had this commission, and furnished the means of transport at their own expense. In return, they were themselves exempt, altogether, or in part, from the indiction and other imposts. They had certain privileges; particular regulations determined their rights and obligations. (Cod. Theod. l. xiii. tit. v. ix.) The transports by land were made in the same manner, by the intervention of a privileged company called Bastaga; the members were called Bastagarii Cod. Theod. l. viii. tit. v. - G.]
[Footnote 176: Some precautions were taken (see Cod. Theod. l. xi. tit. ii. and Cod. Justinian. l. x. tit. xxvii. leg. 1, 2, 3) to restrain the magistrates from the abuse of their authority, either in the exaction or in the purchase of corn: but those who had learning enough to read the orations of Cicero against Verres, (iii. de Frumento,) might instruct themselves in all the various arts of oppression, with regard to the weight, the price, the quality, and the carriage. The avarice of an unlettered governor would supply the ignorance of precept or precedent.]
[Footnote 177: Cod. Theod. l. xi. tit. xxviii. leg. 2, published the 24th of March, A. D. 395, by the emperor Honorius, only two months after the death of his father, Theodosius. He speaks of 528,042 Roman jugera, which I have reduced to the English measure. The jugerum contained 28,800 square Roman feet.]
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. ^178 The returns which were sent of every province or district, expressed the number