Add to these revenues the rents of state pastures, state forests, and state mines. Into the treasury came also unclaimed property and the property of certain classes of condemned criminals.
So much for the nature of the taxation. In point of government, the Romans were singularly liberal. When a province was conquered or annexed, the Senate sent out a commission of ten persons, who carefully considered the existing state of things, the laws and forms of administration actually in vogue, and drew up a constitution for the province, embodying as much of these as was possible or at all commendable; as much, in fact, as was compatible with the Roman connection. This constitution, when sanctioned by the Senate, was binding, whatever governor might be appointed by Rome to the province. Such a governor might interpret the law; he could not alter it.
But though a province was a unit in so far as it was under one governor, the Romans were firm believers in strictly local administration. Their policy in this, as in conquest, was "divide and rule." It did not suit their ends to make any large part of the empire conscious of a corporate existence. The unit of administration was, therefore, a town and its district—a "community." In Gaul there were about sixty such divisions, each roughly corresponding in size to a modern French "department." Such a community had its own local council and officials, who were ultimately responsible to the governor. So long as they performed their municipal or communal functions correctly and honestly they were not interfered with. The chief principle upon which Rome insisted was that their local government should be aristocratic, or rather that office should be based on wealth. The governor, of course, stepped in when he felt it to be his duty. He was required to suppress all secret societies or political unions. A strike of the bakers in one city of Asia Minor was promptly put down by the governor as interfering with social order and social needs.
The communities made their own by-laws, they collected the land-tax of their own district and handed it over to the financial representative of the Roman government. This was done by men of their own people, often of a low class, known in the Gospels as the "publicans," who were so commonly associated with sinners. St. Matthew had been one of the minor agents for such collection in Galilee. Other taxes—those which were indirect—might be collected by the great tax-farming companies of Roman "knights," who offered a lump sum for them to the government, and made what they could out of the bargain.
One incidental consequence of this systematic division into communes was that there spread throughout the empire a strong municipal patriotism, especially in the Greek world. This was followed by liberal local expenditure on the part of rich provincials in beautifying their centres with public buildings and works of art, chiefly, no doubt, given for the sake of the local honours with which they were repaid, but given nevertheless.
Most of the towns or communities throughout the empire were in the position described. Some communities, however, such as Thessalonica, though situated inside a province, were for some special service in the past exempted from the interference of the governor, and were allowed to exercise their own laws to the full, even upon Roman citizens who might happen to reside there. These were called "free" towns. In other cases the community, having come into voluntary alliance with Rome at an earl; date and before conquest, was still treated as an "allied" state, and was exempted from either interference or taxation, so long as it supplied its quota of soldiers when called upon. Such cities, however, were distinctly the exception, and most of them in the end preferred to come directly within the Roman sphere of administration. They often found their burdens smaller and less capricious than when they taxed themselves through their own authorities.
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The function of the governor was to see that the various local bodies did their work, kept within their rights, and paid their taxes. He also, either in person or by his deputies, administered justice wherever the Roman laws were concerned. Where they were not concerned, he necessarily acted as Gallio did with the Jewish charges against Paul at Corinth; he dismissed the case as not demanding his jurisdiction. Said Gallio: "If it were a question of a misdemeanour or a crime, I should be called upon to bear with you; but if they are questions of (mere) words and names and of your (Jewish) law, you must see to it yourselves." When the Greeks who were standing by proceeded to beat the chief of Paul's Jewish accusers, the governor shut his eyes to the matter. This may have been a laxity, but it would almost appear as if Gallio liked their behaviour.
For the purposes of justice a province was divided into "Assize Districts," and the governor or his deputies went on circuit. In the court he sat upon a platform in his official chair and with his lictors in attendance. The official language of the court and of its records was of course Latin, but in the Eastern half of the empire the bench cannot always have pretended not to understand Greek. Since it would not, however, understand Hebrew, the Jews would need to speak through a representative who knew Latin, and this is apparently the reason for the appearance of Tertullus against St. Paul at Caesarea. A Roman citizen—that is, a person possessed of full Roman rights—if he either denied the jurisdiction or was in danger of being condemned to capital punishment, might, unless he had been caught red-handed in certain heinous crimes, appeal to Caesar and claim to be sent to Rome. Unless the governor had been expressly entrusted with exceptional powers, or unless the case was so self-evident that he had nothing to fear from refusing, he had no alternative but to send the appellant on to the metropolis. Arrived there, the prisoner was taken to the guardrooms or cells in the barracks of a special prefect who had charge of such arrivals from abroad, and his case would in due course be taken either by the emperor himself, if it was sufficiently important, or by magistrates to whom the emperor delegated his powers for the purpose.
Meanwhile, provincials other than full Roman citizens enjoyed no such privilege. They could make no appeal. The governor was supreme judge, and his verdict or sentence was carried out. In matters of doubt, whether administrative or judicial, the governor might refer to the emperor for direction or advice, and we have at a somewhat later date a considerable collection of letters and their replies which passed in this manner between Pliny and the Emperor Trajan.