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.
Temporary reduction of the tribute When all the provincials became liable to the peculiar impositions of Roman citizens, they seemed to acquire a legal exemption from the tributes which they had paid in their former condition of subjects. Such were not the maxims of government adopted by Caracalla and his pretended son. The old as well as the new taxes were, at the same time, levied in the provinces. It was reserved for the virtue of Alexander to relieve them in a great measure from this intolerable grievance, by reducing the tributes to a thirtieth part of the sum exacted at the time of his accession. It is impossible to conjecture the motive that engaged him to spare so trifling a remnant of the public evil; but the noxious weed, which had not been totally eradicated, again sprang up with the most luxuriant growth, and in the succeeding age darkened the Roman world with its deadly shade. In the course of this history, we shall be too often summoned to explain the land-tax, the capitation, and the heavy contributions of corn, wine, oil, and meat, which were exacted from the provinces for the use of the court, the army, and the capital.
Consequences of the universal freedom of Rome As long as Rome and Italy were respected as the centre of government, a national spirit was preserved by the ancient, and insensibly imbibed by the adopted, citizens. The principal commands of the army were filled by men who had received a liberal education, were well instructed in the advantages of laws and letters, and who had risen by equal steps through the regular succession of civil and military honours. To their influence and example we may partly ascribe the modest obedience of the legions during the two first centuries of the Imperial history.But when the last enclosure of the Roman constitution was trampled down by Caracalla, the separation of possessions gradually succeeded to the distinction of ranks. The more polished citizens of the internal provinces were alone qualified to act as
- Dion, 1. lxxvii. p. 1295 . [The tax was reduced again to 5 per cent, by Macrinus. By the sixth century it had altogether disappeared.]
- He who paid ten aurei, the usual tribute, was charged with no more than the third part of an aureus, and proportional pieces of gold were coined by Alexander's order. Hist. August, p. 127 [xviii. 39], with the commentary of Salmasius.
- See the lives of Agricola, Vespasian, Trajan, Severus, and his three competitors; and indeed of all the eminent men of those times.