14. Masters had an absolute, authority over their slaves, extending to life or limb; and in the earlier ages patrons had similar power over their clients. The condition of slaves in Rome was most miserable, especially in the later ages; they were subject to the most excruciating tortures, and when capitally punished, were generally crucified. Except in this single particular, the Roman criminal code, was very lenient and sparing of human life. This was chiefly owing to the exertions of the plebeians, for the patricians always patronized a more sanguinary policy; and could do so the more easily, as the aristocracy retained their monopoly of the administration of justice much longer than that of civil government.

15. The Roman system of finance was at first very simple, the public revenue being derived from a land-tax on Quiritary property,[4] and the tithes of the public lands; but after the conquest of Macedon, the revenues from other sources were so abundant, that tribute was no longer demanded from Roman citizens. These sources were:—

1. The tribute of the allies, which was a property tax, differing in different places according to the terms of their league.

2. The tribute of the provinces, which was both a property and poll-tax.

3. Revenue of the national domains leased out by the censors.

4. Revenue from the mines, especially from the Spanish silver-mines.

5. Duties on imports and exports. And,

6. A duty on enfranchised slaves.

The receipts were all paid into the national treasury, and the senate had the uncontrolled direction of the general expenditure, as well as the regulation of the amount of imposts. The officers employed to manage the affairs of the revenue, were the quæstors, chosen annually, and under them the scribes, who held their situations for life. Those who[Pg. 55] farmed the public revenue were called-publicans, and were generally persons of equestrian dignity; but in the remote provinces they frequently sublet to other collectors, who were guilty of great extortion. The latter are the publicans mentioned in the New Testament.

Questions for Examination.