Rome’s main source of revenue was an impost on land, and ought by rights to have been exacted from the senatorial class that owned the majority of the large estates. Unfortunately, it was left to the local municipal councils, the curias, to collect this tax, and if it fell short of the amount required from the locality by the imperial treasury, the curiales, or class compelled as a duty to attend the councils, were held responsible for the deficit.

Here was a problem for Roman citizens of medium wealth, members of their curia by birth, quite unable to divest themselves of this more than doubtful honour, and conscious that their sons at eighteen must also accept the dignity and put their shoulders to the burden. It was one thing to assess the chief landlords of the neighbourhood at a sum that matched their revenues, it was another to obtain the money from them. In England to-day the man who refuses to pay his taxes is punished; in imperial Rome it was the tax-collector.

Possessed of money and influence, it was not hard for a senator to outwit mere curiales, either by obtaining an exemption from the Emperor, or by bribing the occasional inspectors sent by the central government to condone his refusal to pay. The imperial court set an example of corruption, and those who could imitate this example did so.

The curiales, faced by ruin, sought relief in various ways. Those with most wealth tried to raise themselves to senatorial rank: others, unable to achieve this, yet conscious that they must obtain the money required at all costs, demanded the heaviest taxes from those who could not resist them, so that the phrase spread abroad, ‘So many curiales just so many robbers.’

Less important members of the middle classes, unable to pay their share of taxation or to force others to do so instead, tried in every way to divest themselves of an honour grown intolerable, and the legislation of the later Empire shows their efforts to escape out of the net in which the government tried to hold them enmeshed. Some sought the protection of the nearest landowners, and joined the dependants of their ‘villas’: others, though forbidden by law, entered the army: while others again sold themselves into slavery, since a master’s self-interest would at least secure them food and clothing.

More desperate and adventurous spirits saw in brigandage a means both of livelihood and of revenge. Joining themselves to bands of criminals and escaped slaves, they infested the high roads, waylaid and robbed travellers, and carried off their spoils to mountain fastnesses. Thus, through fraud or violence, the ranks of the curiales diminished, and taxation fell with still heavier pressure on those who remained to support its burdens.

This evil state of affairs was intensified by the widespread system of slavery that, besides its bad influence on the character of both master and slave, had other economic defects. When forced labour and free work side by side, the former will nearly always drive the latter out of the market, because it can be provided more cheaply. A master need not pay his slaves wages; he can make them work as many hours as he chooses, and lodge and feed them just as he pleases. From his point of view it is more convenient to employ men who cannot leave his service however much they dislike the work and conditions. For these reasons business and trade tended to fall into the hands of wealthy slave-owners who could undersell the employers of free labour, and as the number of slaves increased the number of free workmen grew less.

In Rome, and the large towns also, free labourers who remained were corrupted like men and women of a higher rank by the general extravagance and love of pleasure. They did not agitate so much for a reform of taxation or the abolition of slavery, but for larger supplies of free corn and more frequent public games and spectacles.

An extravagant court, a corrupt government, slavery, class selfishness, these were some of the principal causes of Rome’s decline; but in recording them it must be remembered that the taint was only gradual, like some corroding acid eating away good metal. Not all curiales, in spite of popular assertions, were robbers, not every taxpayer on the verge of starvation, not every dependant of a ‘villa’ cowed and miserable. In many houses masters would free or help their slaves, slaves be found ready to die for their masters. The canker lay in the indifference of individual Roman citizens to evils that did not touch them personally, in the refusal to cure with radical reform even those that did, in the foolish confidence of the majority in the glory of the past as a safeguard for the present. ‘Faith in Rome killed all faith in a wider future for humanity.’

This lack of vision has ruined many an empire and kingdom, and Rome only half-opened her eyes even when the despised barbarians who were to expose her weakness were already knocking at the imperial gates.