Taxes.
9. It would naturally be expected that these great changes should lead to others in the system of taxation. New taxes, or old ones revived, were added to those already existing, and became, by the manner in which they were collected, doubly oppressive. We shall particularly notice, a. The annual land-tax (indictio). b. The tax upon trade (aurum lustrale). c. The free gift (don. gratuit.), now grown into an obligatory tax (aurum coronarium). To these we must add the municipal expenses, which fell entirely upon the citizens, and especially upon the civic officers (decuriones), places which must have been generally held by the rich, as Constantine had in great measure appropriated the wealth of the cities to the endowment of churches, and the support of the clergy.
a. The land-tax, or indiction, which if not first introduced by Constantine was entirely regulated under him, was collected after an exact register, or public valuation, of all the landed estates. Its amount was yearly fixed and prescribed by the emperor (indicebatur), and levied by the rectors of provinces and the decurions; an arbitrary standard (caput) being taken as the rate of assessment.
As this register was probably reviewed every fifteen years, it gave rise to the cycle of indictions of fifteen years, which became the common era, beginning from September 1, 312. In this manner the tax included all those who were possessed of property. b. The tax on commerce; which was levied on almost every kind of trade. It was collected every four years, whence the aurum lustrale. c. The aurum coronarium grew out of the custom which obtained of presenting the emperors with golden crowns on particular occasions; the value of which was at last exacted in money. Every considerable city was obliged to pay it.
Spread of the Christian religion.
10. The rapid spread of the Christian religion, the promulgation of which was enforced as a duty upon all its professors, was now accelerated by the endeavours of the court. Constantine forbade sacrifices, and shut up the temples; and the violent zeal of his successors unfortunately soon turned them into ruins.
Histoire de Constantin-le-Grand, par le R. P. Bern. de Varenne. Paris, 1778, 4to.
Vita di Constantino il Grande dell' Abb. Fr. Gusta. Fuligno, 1786. Both these works, especially the first, are written in a tone of panegyric; the latest, and by far the best, is
† Life of Constantine the Great, by J. C. F. Manso. Bresl. 1817. With several very learned appendixes, which clear up some particular points.
Constantine, Constantius and Constans.