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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. ^179 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. ^180 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.

[Footnote 178: Godefroy (Cod. Theod. tom. vi. p. 116) argues with weight and learning on the subject of the capitation; but while he explains the caput, as a share or measure of property, he too absolutely excludes the idea of a personal assessment.]

[Footnote 179: Quid profuerit (Julianus) anhelantibus extrema penuria Gallis, hinc maxime claret, quod primitus partes eas ingressus, pro capitibusingulis tributi nomine vicenos quinos aureos reperit flagitari; discedens vero septenos tantum numera universa complentes. Ammian. l. xvi. c. 5.]

[Footnote 180: In the calculation of any sum of money under Constantine and his successors, we need only refer to the excellent discourse of Mr. Greaves on the Denarius, for the proof of the following principles; 1. That the ancient and modern Roman pound, containing 5256 grains of Troy weight, is about one twelfth lighter than the English pound, which is composed of 5760 of the same grains. 2. That the pound of gold, which had once been divided into forty-eight aurei, was at this time coined into seventy-two smaller pieces of the same denomination. 3. That five of these aurei were the legal tender for a pound of silver, and that consequently the pound of gold was exchanged for fourteen pounds eight ounces of silver, according to the Roman, or about thirteen pounds according to the English weight. 4. That the English pound of silver is coined into sixty-two shillings. From these elements we may compute the Roman pound of gold, the usual method of reckoning large sums, at forty pounds sterling, and we may fix the currency of the aureus at somewhat more than eleven shillings.

Note: See, likewise, a Dissertation of M. Letronne, "Considerations Generales sur l'Evaluation des Monnaies Grecques et Romaines" Paris, 1817 - M.]

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. ^* 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