EDWARD GIBBON: Historical Works, Memoirs & Letters (Including "The History of the Decline and Fall of the Roman Empire"). Edward Gibbon

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СКАЧАТЬ the industrious provinces by the gentle influence of commerce and arts. In the reign of Augustus and his successors, duties were imposed on every kind of merchandise, which through a thousand channels flowed to the great centre of opulence and luxury; and in whatsoever manner the law was expressed, it was the Roman purchaser, and not the provincial merchant, who paid the tax. 97 The rate of the customs varied from the eighth to the fortieth part of the value of the commodity; and we have a right to suppose that the variation was directed by the unalterable maxims of policy; that a higher duty was fixed on the articles of luxury than on those of necessity, and that the productions raised or manufactured by the labor of the subjects of the empire were treated with more indulgence than was shown to the pernicious, or at least the unpopular commerce of Arabia and India. 98 There is still extant a long but imperfect catalogue of eastern commodities, which about the time of Alexander Severus were subject to the payment of duties; cinnamon, myrrh, pepper, ginger, and the whole tribe of aromatics a great variety of precious stones, among which the diamond was the most remarkable for its price, and the emerald for its beauty; 99 Parthian and Babylonian leather, cottons, silks, both raw and manufactured, ebony ivory, and eunuchs. 100 We may observe that the use and value of those effeminate slaves gradually rose with the decline of the empire.

II. The excise, introduced by Augustus after the civil wars, was extremely moderate, but it was general. It seldom exceeded one per cent.; but it comprehended whatever was sold in the markets or by public auction, from the most considerable purchases of lands and houses, to those minute objects which can only derive a value from their infinite multitude and daily consumption. Such a tax, as it affects the body of the people, has ever been the occasion of clamor and discontent. An emperor well acquainted with the wants and resources of the state was obliged to declare, by a public edict, that the support of the army depended in a great measure on the produce of the excise. 101

III. When Augustus resolved to establish a permanent military force for the defence of his government against foreign and domestic enemies, he instituted a peculiar treasury for the pay of the soldiers, the rewards of the veterans, and the extra-ordinary expenses of war. The ample revenue of the excise, though peculiarly appropriated to those uses, was found inadequate. To supply the deficiency, the emperor suggested a new tax of five per cent. on all legacies and inheritances. But the nobles of Rome were more tenacious of property than of freedom. Their indignant murmurs were received by Augustus with his usual temper. He candidly referred the whole business to the senate, and exhorted them to provide for the public service by some other expedient of a less odious nature. They were divided and perplexed. He insinuated to them, that their obstinacy would oblige him to propose a general land tax and capitation. They acquiesced in silence. 102. The new imposition on legacies and inheritances was, however, mitigated by some restrictions. It did not take place unless the object was of a certain value, most probably of fifty or a hundred pieces of gold; 103 nor could it be exacted from the nearest of kin on the father’s side. 104 When the rights of nature and poverty were thus secured, it seemed reasonable, that a stranger, or a distant relation, who acquired an unexpected accession of fortune, should cheerfully resign a twentieth part of it, for the benefit of the state. 105

Such a tax, plentiful as it must prove in every wealthy community, was most happily suited to the situation of the Romans, who could frame their arbitrary wills, according to the dictates of reason or caprice, without any restraint from the modern fetters of entails and settlements. From various causes, the partiality of paternal affection often lost its influence over the stern patriots of the commonwealth, and the dissolute nobles of the empire; and if the father bequeathed to his son the fourth part of his estate, he removed all ground of legal complaint. 106 But a rich childish old man was a domestic tyrant, and his power increased with his years and infirmities. A servile crowd, in which he frequently reckoned praetors and consuls, courted his smiles, pampered his avarice, applauded his follies, served his passions, and waited with impatience for his death. The arts of attendance and flattery were formed into a most lucrative science; those who professed it acquired a peculiar appellation; and the whole city, according to the lively descriptions of satire, was divided between two parties, the hunters and their game. 107 Yet, while so many unjust and extravagant wills were every day dictated by cunning and subscribed by folly, a few were the result of rational esteem and virtuous gratitude. Cicero, who had so often defended the lives and fortunes of his fellow-citizens, was rewarded with legacies to the amount of a hundred and seventy thousand pounds; 108 nor do the friends of the younger Pliny seem to have been less generous to that amiable orator. 109 Whatever was the motive of the testator, the treasury claimed, without distinction, the twentieth part of his estate: and in the course of two or three generations, the whole property of the subject must have gradually passed through the coffers of the state.

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

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. СКАЧАТЬ