110 ([return])
[ Tacit. Annal. xiii. 50. Esprit des Loix, l. xii. c. 19.]
111 ([return])
[ See Pliny’s Panegyric, the Augustan History, and Burman de Vectigal. passim.]
112 ([return])
[ The tributes (properly so called) were not farmed; since the good princes often remitted many millions of arrears.]
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. [1131] 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. [114]
113 ([return])
[ The situation of the new citizens is minutely described by Pliny, (Panegyric, c. 37, 38, 39). Trajan published a law very much in their favor.]