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By Root 20348 0

land tax was, in its operation, a proprietor's or landlord's tax. But, besides this, there was a direct capitation tax on all who were not possessed of landed property. This tax dates from the time of the Roman conquests; its amount is not clearly known. Gradual exemptions released different persons and classes from this tax. One edict exempts painters. In Syria, all under twelve or fourteen, or above sixty-five, were exempted; at a later period, all under twenty, and all unmarried females; still later, all under twenty-five, widows and nuns, soldiers, veterani and clerici - whole dioceses, that of Thrace and Illyricum. Under Galerius and Licinius, the plebs urbana became exempt; though this, perhaps, was only an ordinance for the East. By degrees, however, the exemption was extended to all the inhabitants of towns; and as it was strictly capitatio plebeia, from which all possessors were exempted it fell at length altogether on the coloni and agricultural slaves. These were registered in the same cataster (capitastrum) with the land tax. It was paid by the proprietor, who raised it again from his coloni and laborers. - M.]

[Footnote 181: Geryones nos esse puta, monstrumque tributum,

Hic capita ut vivam, tu mihi tolle tria. Sidon. Apollinar. Carm. xiii.

The reputation of Father Sirmond led me to expect more satisfaction than I have found in his note (p. 144) on this remarkable passage. The words, suo vel suorum nomine, betray the perplexity of the commentator.]

[Footnote 182: This assertion, however formidable it may seem, is founded on the original registers of births, deaths, and marriages, collected by public authority, and now deposited in the Controlee General at Paris. The annual average of births throughout the whole kingdom, taken in five years, (from 1770 to 1774, both inclusive,) is 479,649 boys, and 449,269 girls, in all 928,918 children. The province of French Hainault alone furnishes 9906 births; and we are assured, by an actual enumeration of the people, annually repeated from the year 1773 to the year 1776, that upon an average, Hainault contains 257,097 inhabitants. By the rules of fair analogy, we might infer, that the ordinary proportion of annual births to the whole people, is about 1 to 26; and that the kingdom of France contains 24,151,868 persons of both sexes and of every age. If we content ourselves with the more moderate proportion of 1 to 25, the whole population will amount to 23,222,950. From the diligent researches of the French Government, (which are not unworthy of our own imitation,) we may hope to obtain a still greater degree of certainty on this important subject

Note: On no subject has so much valuable information been collected since the time of Gibbon, as the statistics of the different countries of Europe but much is still wanting as to our own - M.]

[Footnote 183: Cod. Theod. l. v. tit. ix. x. xi. Cod. Justinian. l. xi. tit. lxiii. Coloni appellantur qui conditionem debent genitali solo, propter agriculturum sub dominio possessorum. Augustin. de Civitate Dei, l. x. c. i.]

[Footnote 184: The ancient jurisdiction of (Augustodunum) Autun in Burgundy, the capital of the Aedui, comprehended the adjacent territory of (Noviodunum) Nevers. See D'Anville, Notice de l'Ancienne Gaule, p. 491. The two dioceses of Autun and Nevers are now composed, the former of 610, and the latter of 160 parishes. The registers of births, taken during eleven years, in 476 parishes of the same province of Burgundy, and multiplied by the moderate proportion of 25, (see Messance Recherches sur la Population, p. 142,) may authorizes us to assign an average number of 656 persons for each parish, which being again multiplied by the 770 parishes of the dioceses of Nevers and Autun, will produce the sum of 505,120 persons for the extent of country which was once possessed by the Aedui.]

[Footnote 185: We might derive an additional supply of 301,750 inhabitants from the dioceses of Chalons (Cabillonum) and of Macon, (Matisco,) since they contain, the one 200, and the other 260 parishes.