However much of the idea of his party and of his youth— to found a Periclean government in Rome not by virtue of the sword, but by virtue of the confidence of the nation—Caesar had been obliged to abandon in the struggle with realities, he retained even now the fundamental idea—of not founding a military monarchy— with an energy to which history scarcely supplies a parallel. Certainly this too was an impracticable ideal—it was the sole illusion, in regard to which the earnest longing of that vigorous mind was more powerful than its clear judgment. A government, such as Caesar had in view, was not merely of necessity in its nature highly personal, and so liable to perish with the death of its author just as the kindred creations of Pericles and Cromwell with the death of their founders; but, amidst the deeply disorganized state of the nation, it was not at all credible that the eighth king of Rome would succeed even for his lifetime in ruling, as his seven predecessors had ruled, his fellow-burgesses merely by virtue of law and justice, and as little probable that he would succeed in incorporating the standing army—after it had during the last civil war learned its power and unlearned its reverence—once more as a subservient element in civil society. To any one who calmly considered to what extent reverence for the law had disappeared from the lowest as from the highest ranks of society, the former hope must have seemed almost a dream; and, if with the Marian reform of the military system the soldier generally had ceased to be a citizen,(39) the Campanian mutiny and the battle-field of Thapsus showed with painful clearness the nature of the support which the army now lent to the law. Even the great democrat could only with difficulty and imperfectly hold in check the powers which he had unchained; thousands of swords still at his signal flew from the scabbard, but they were no longer equally ready upon that signal to return to the sheath. Fate is mightier than genius. Caesar desired to become the restorer of the civil commonwealth, and became the founder of the military monarchy which he abhorred; he overthrew the regime of aristocrats and bankers in the state, only to put a military regime in their place, and the commonwealth continued as before to be tyrannized and worked for profit by a privileged minority. And yet it is a privilege of the highest natures thus creatively to err. The brilliant attempts of great men to realize the ideal, though they do not reach their aim, form the best treasure of the nations. It was owing to the work of Caesar that the Roman military state did not become a police-state till after the lapse of several centuries, and that the Roman Imperators, however little they otherwise resembled the great founder of their sovereignty, yet employed the soldier in the main not against the citizen but against the public foe, and esteemed both nation and army too highly to set the latter as constable over the former.

Financial Administration

The regulation of financial matters occasioned comparatively little difficulty in consequence of the solid foundations which the immense magnitude of the empire and the exclusion of the system of credit supplied. If the state had hitherto found itself in constant financial embarrassment, the fault was far from chargeable on the inadequacy of the state revenues; on the contrary these had of late years immensely increased. To the earlier aggregate income, which is estimated at 200,000,000 sesterces (2,000,000 pounds), there were added 85,000,000 sesterces (850,000 pounds) by the erection of the provinces of Bithynia-Pontus and Syria; which increase, along with the other newly opened up or augmented sources of income, especially from the constantly increasing produce of the taxes on luxuries, far outweighed the loss of the Campanian rents. Besides, immense sums had been brought from extraordinary sources into the exchequer through Lucullus, Metellus, Pompeius, Cato, and others. The cause of the financial embarrassments rather la partly in the increase of the ordinary and extraordinary expenditure, partly in the disorder of management. Under the former head, the distribution of corn to the multitude of the capital claimed almost exorbitant sums; through the extension given to it by Cato in 691(40) the yearly expenditure for that purpose amounted to 30,000,000 sesterces (300,000 pounds) and after the abolition in 696 of the compensation hitherto paid, it swallowed up even a fifth of the state revenues. The military budget also had risen, since the garrisons of Cilicia, Syria, and Gaul had been added to those of Spain, Macedonia, and the other provinces. Among the extraordinary items of expenditure must be named in the first place the great cost of fitting out fleets, on which, for example, five years after the great razzia of 687, 34,000,000 sesterces (340,000 pounds) were expended at once. Add to this the very considerable sums which were consumed in wars and warlike preparations; such as 18,000,000 sesterces (180,000 pounds) paid at once to Piso merely for the outfit of the Macedonian army, 24,000,000 sesterces (240,000 pounds) even annually to Pompeius for the maintenance and pay of the Spanish army, and similar sums to Caesar for the Gallic legions. But considerable as were these demands made on the Roman exchequer, it would still have beenable probably to meet them, had not its administration once so exemplary been affected by the universal laxity and dishonesty of this age; the payments of the treasury were often suspended merely because of the neglect to call up its outstanding claims. The magistrates placed over it, two of the quaestors—young men annually changed—contented themselves at the best with inaction; among the official staff of clerks and others, formerly so justly held in high esteem for its integrity, the worst abuses now prevailed, more especially since such posts had come to be bought and sold.

Financial Reforms of Caesar
Leasing of the Direct Taxes Abolished

As soon however as the threads of Roman state-finance were concentrated no longer as hitherto in the senate, but in the cabinet of Caesar, new life, stricter order, and more compact connection at once pervaded all the wheels and springs of that great machine. the two institutions, which originated with Gaius Gracchus and ate like a gangrene into the Roman financial system—the leasing of the direct taxes, and the distributions of grain—were partly abolished, partly remodelled. Caesar wished not, like his predecessor, to hold the nobility in check by the banker-aristocracy and the populace of the capital, but to set them aside and to deliver the commonwealth from all parasites whether of high or lower rank; and therefore he went in these two important questions not with Gaius Gracchus, but with the oligarch Sulla. The leasing system was allowed to continue for the indirect taxes, in the case of which it was very old and—under the maxim of Roman financial administration, which was retained inviolable also by Caesar, that the levying of the taxes should at any cost be kept simple and readily manageable— absolutely could not be dispensed with. But the direct taxes were thenceforth universally either treated, like the African and Sardinian deliveries of corn and oil, as contributions in kind to be directly supplied to the state, or converted, like the revenues of Asia Minor, into fixed money payments, in which case the collection of the several sums payable was entrusted to the tax-districts themselves.

Reform of the Distribution of Corn

The corn-distributions in the capital had hitherto been looked on as a profitable prerogative of the community which ruled and, because it ruled, had to be fed by its subjects. This infamous principle was set aside by Caesar; but it could not be overlooked that a multitude of wholly destitute burgesses had been protected solely by these largesses of food from starvation. In this aspect Caesar retained them. While according to the Sempronian ordinance renewed by Cato every Roman burgess settled in Rome had legally a claim to bread-corn without payment, this list of recipients, which had at last risen to the number of 320,000, was reduced by the exclusion of all individuals having means or otherwise provided for to 150,000, and this number was fixed once for all as the maximum number of recipients of free corn; at the same time an annual revision of the list was ordered, so that the places vacated by removal or death might be again filled up with the most needful among the applicants. By this conversion of the political privilege into a provision for the poor, a principle remarkable in a moral as well as in a historical point of view came for the first time into living operation. Civil society but slowly and gradually works its way to a perception of the interdependence of interests; in earlier antiquity the state doubtless protected its members from the public enemy and the murderer, but it was not bound to protect the totally helpless fellow-citizen from the worse enemy, want, by affording the needful means of subsistence. It was the Attic civilization which first developed, in the Solonian and post-Solonian legislation, the principle that it is the duty of the community to provide for its invalids and indeed for its poor generally and it was Caesar that first developed what in the restricted compass of Attic life had remained a municipal matter into an organic institution of state, and transformed an arrangement, which was a burden and a disgrace for the commonwealth, into the first of those institutions—in modern times as countless as they are beneficial—where the infinite depth of human compassion contends with the infinite depth of human misery.

The Budget of Income

In addition to these fundamental reforms a thorough revision of the income and expenditure took place. The ordinary sources of income were everywhere regulated and fixed. Exemption from taxation was conferred on not a few communities and even on whole districts, whether indirectly by the bestowal of the Roman or Latin franchise, or directly by special privilege; it was obtained e. g. by all the Sicilian communities(41) in the former, by the town of Ilion in the latter way. Still greater was the number of those whose proportion of tribute was lowered; the communities in Further Spain, for instance, already after Caesar's governorship had on his suggestion a reduction of tribute granted to them by the senate, and now the most oppressed province of Asia had not only the levying of its direct taxes facilitated, but also a third of them wholly remitted. The newly-added taxes, such as those of the communities subdued in Illyria and above all of the Gallic communities—which latter together paid annually 40,000,000 sesterces (400,000 pounds)— were fixed throughout on a low scale. It is true on the other hand that various towns such as Little Leptis in Africa, Sulci in Sardinia, and several Spanish communities, had their tribute raised by way of penalty for their conduct during the last war. The very lucrative Italian harbour-tolls abolished in the recent times of anarchy were re-established all the more readily, that this tax fell essentially on luxuries imported from the east. To these new or revived sources of ordinary income were added the sums which accrued by extraordinary means, especially in consequence of the civil war, to the victor—the booty collected in Gaul; the stock of cash in the capital; the treasures taken from the Italian and Spanish temples; the sums raised in the shape of forced loan, compulsory present, or fine, from the dependent communities and dynasts, and the pecuniary penalties imposed in a similar way by judicial sentence, or simply by sending an order to pay, on individual wealthy Romans; and above all things the proceeds from the estate of defeated opponents. How productive these sources of income were, we may learn from the fact, that the fine of the African capitalists who sat in the opposition-senate alone amounted to 100,000,000 sesterces (1,000,000 pounds) and the price paid by the purchasers of the property of Pompeius to 70,000,000 sesterces (700,000 pounds). This course was necessary, because the power of the beaten nobility rested in great measure on their colossal wealth and could only be effectually broken by imposing on them the defrayment of the costs of the war. But the odium of the confiscations was in some measure mitigated by the fact that Caesar directed their proceeds solely to the benefit of the state, and, instead of overlooking after the manner of Sulla any act of fraud in his favourites, exacted the purchase-money with rigour even from his most faithful adherents, e. g. from Marcus Antonius.

The Budget of Expenditure