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 Regulations of the emperors 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.[1] Had it indeed been possible to realize this dream of fancy, such princes as Trajan and the Antonines would surely have embraced with ardour 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.[2] 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.[3]
Edict of Caracalla 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[4] 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 honours The freedom of the city given to all the provincials for the purpose of taxation and fortune that was thrown open to their ambition. But the favour 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- ↑ Tacit. Annal. xiii. 5c. Esprit des Loix, 1. xii. c. 19.
- ↑ See Pliny's Panegyric, the Augustan History, and Burman. de Vectigal. passim.
- ↑ The tributes (properly so called) were not farmed; since the good princes often remitted many millions of arrears.
- ↑ The situation of the new citizens is minutely described by Pliny (Panegyric. c. 37, 38, 39). Trajan published a law very much in their favour.
