War, which was almost constant in those turbulent times, furnished the barbarian kings with occasional resources, which were usually much more important than the ordinary supplies from taxation. The first chiefs of the Visigoths, the Ostrogoths, and the Franks, sought means of replenishing their treasuries by their victorious arms. Alaric, Totila, and Clovis thus amassed enormous wealth, without troubling themselves to place the government finances on a satisfactory basis. We see, however, a semblance of financial organization in the institutions of Alaric and his successors. Subsequently, the great Théodoric, who had studied the administrative theories of the Byzantine Court, exercised his genius in endeavouring to work out an accurate system of finance, which was adopted in Italy.

Gregory of Tours, a writer of the sixteenth century, relates in several passages of his "History of the Franks," that they exhibited the same repugnance to compulsory taxation as the Germans of the time of Tacitus. The Leudes considered that they owed nothing to the treasury, and to force them to submit to taxation was not an easy matter. About the year 465, Childéric I., father of Clovis, lost his crown for wishing all classes to submit to taxation equally. In 673, Childéric II., King of Austrasia, had one of these Leudes, named Bodillon, flogged with rods for daring to reproach him with the injustice of certain taxes. He, however, was afterwards assassinated by this same Bodillon, and the Leudes maintained their right of immunity. A century before the Leudes were already quarrelling with royalty on account of the taxes, which they refused to pay, and they sacrificed Queen Brunehaut because she attempted to enrich the treasury with the confiscated property of a few nobles who had rebelled against her authority. The wealth of the Frank kings, which was always very great, was a continual object of envy, and on one occasion Chilpéric I., King of Soissons, having the Leudes in league with him, laid his hands on the wealth amassed by his father, Clotaire I., which was kept in the Palace of Braine. He was, nevertheless, obliged to share his spoil with his brothers and their followers, who came in arms to force him to refund what he had taken. Chilpéric ([Fig. 254]) was so much in awe of these Leudes that he did not ask them for money. His wife, the much-feared Frédégonde, did not, however, exempt them more than Brunehaut had done; and her judges or ministers, Audon and Mummius, having met with an insurmountable resistance in endeavouring to force taxation on the nobles, nearly lost their lives in consequence.

[Fig. 254.]--Tomb of Chilpéric.--Sculpture of the Eleventh Century, in the Abbey of St. Denis.

The custom of numbering the population, such as was carried on in Rome through the censors, appears to have been observed under the Merovingian kings. At the request of the Bishop of Poitiers, Childebert gave orders to amend the census taken under Sigebert, King of Austrasia. It is a most curious document mentioned by Gregory of Tours. "The ancient division," he says, "had been one so unequal, owing to the subdivision of properties and other changes which time had made in the condition of the taxpayers, that the poor, the orphans, and the helpless classes generally alone bore the real burden of taxation." Florentius, comptroller of the King's household, and Romulfus, count of the palace, remedied this abuse. After a closer examination of the changes which had taken place, they relieved the taxpayers who were too heavily rated and placed the burden on those who could better afford it.

This direct taxation continued on this plan until the time of the kings of the second dynasty. The Franks, who had not the privilege of exemption, paid a poll tax and a house tax; about a tenth was charged on the produce of highly cultivated lands, a little more on that of lands of an inferior description, and a certain measure, a cruche, of wine on the produce of every half acre of vineyard. There were assessors and royal agents charged with levying such taxes and regulating the farming of them. In spite of this precaution, however, an edict of Clovis II., in the year 615, censures the mode of imposing rates and taxes; it orders that they shall only be levied in the places where they have been authorised, and forbade their being used under any pretext whatever for any other object than that for which they were imposed.

[Fig. 255.]--Signature of St. Eloy (Eligius), Financier and Minister to Dagobert I.; from the Charter of Foundation of the Abbey of Solignac (Mabillon, "Da Re Diplomatica").

Under the Merovingians specie was not in common use, although the precious metals were abundant among the Gauls, as their mines of gold and silver were not yet exhausted. Money was rarely coined, except on great occasions, such as a coronation, the birth of an heir to the throne, the marriage of a prince, or the commemoration of a decisive victory. It is even probable that each time that money was used in large sums the pound or the sou of gold was represented more by ingots of metal than by stamped coin. The third of the sou of gold, which was coined on state occasions, seems to have been used only as a commemorative medal, to be distributed amongst the great officers of state, and this circumstance explains their extreme rarity. The general character of the coinage, whether of gold, silver, or of the baser metals, of the Burgundian, Austrasian, and Frank kings, differs little from what it had been at the time of the last of the Roman emperors, though the Angel bearing the cross gradually replaced the Renommée victorieuse formerly stamped on the coins. Christian monograms and symbols of the Trinity were often intermingled with the initials of the sovereign. It also became common to combine in a monogram letters thought to be sacred or lucky, such as C, M, S, T, &c.; also to introduce the names of places, which, perhaps, have since disappeared, as well as some particular mark or sign special to each mint. Some of these are very difficult to understand, and present a number of problems which have yet to be solved (Figs. [256] to [259]). Unfortunately, the names of places on Merovingian coins to the number of about nine hundred, have rarely been studied by coin collectors, expert both as geographers and linguists. We find, for example, one hundred distinct mints, and, up to the present time, have not been able to determine where the greater number of them were situated.

Merovingian Gold Coins, Struck by St. Eloy, Moneyer to Dagobert I. (628-638).

[Fig. 256.]--Parisinna Ceve Fit.. Head of Dagobert with double diadem of pearls, hair hanging down the back of the neck. Rev., Dagobertvs Rex. Cross; above, omega; under the arms of the cross, Eligi.

[Fig. 257.]--Parissin. Civ. Head of Clovis II., with diadem of pearls, hair braided and hanging down the back of the neck. Rev., Chlodovevs Rex. Cross with anchor; under the arms of the cross, Eligi.