It may readily be conceived, that when this prodigious concentration of wealth in the hands of the great proprietors of towns, and ruin of industry in the country, came to coexist with the solid obligations of the rural municipalities for the sum assessed on their districts, the burden of the public taxes, though light at first, compared with what is little complained of in modern times, came to be altogether overwhelming. This accordingly was the case in all the Northern provinces of the empire in its later stages. What every where preceded their ruin, was the desertion of the inhabitants in consequence of the crushing weight of the public burdens. From the entire failure of the indirect taxes amidst the ruin of agricultural, and the imposition of taxation on urban industry, it had become necessary to make progressive additions to the direct taxes till they became exterminating. "Three great direct taxes," says Sismondi, "alike ruinous, impended over the citizens. The first was the Indictions or Land-Tax, estimated in general at a tenth of the produce, or a third of the clear revenue, and often doubled or tripled by the Super indictions which the necessities of the provinces compelled them to impose. Secondly: the Capitation-Tax, which sometimes rose as high as 300 francs (£12) ahead on the free and taxable citizens; and, third, the Corvées, or forced contributions in labour, which were for the service of the imperial estates, or the maintenance of the public roads. These direct imposts in the declining days of the empire, so entirely ruined the proprietors of rural estates, that they abandoned them in all quarters. Vast provinces in the interior were deserted; the enrolment for the army became daily more difficult from the disappearance of the rural population; the magistrates of municipalities in town or country, rendered responsible for the assessment of their districts and the levy of their quota of soldiers, fled the country, or sought under a thousand pretexts to escape the perilous honour of public office. So far did the desertion of the magistracy go in the time of Valentinian, (364-375, after Christ,) that when that cruel tyrant ordered the heads of three magistrates of towns in a particular province to be brought to him for some alleged offences, 'Will your Imperial Majesty be pleased to direct,' said the prefect Florentius, 'what we are to do in those towns where three magistrates cannot be found?' The order was upon this revoked."[49]

The disastrous state of the rural districts amidst this accumulation of evils is thus forcibly described by Mr Finlay:—"In many provinces, the higher classes had been completely exterminated. The loss of their slaves and serfs, who had often been carried away by the invaders, had reduced many to the humble condition of labourers. Others had emigrated, and abandoned their land to the cultivators, from being unable to obtain any revenue from it in the miserable state to which the capture of the stock, the loss of a market, and the destruction of the agricultural buildings had reduced the country. In many of the towns, the diminished population was reduced to misery by the ruin of the rural districts in their neighbourhood. The higher classes in the country disappeared under the weight of the municipal duties they were called upon to perform. Houses remained unlet; and even when let, the portion of rent which was not absorbed by the imperial taxes was insufficient to supply the demands of the local expenditure. The labourer and the artisan alone could find bread; the walls of cities were allowed to fall into ruins; the streets were neglected, public buildings had become useless; aqueducts remained unrepaired; internal communications ceased; and with the extinction of the wealthy and educated classes in the provincial towns, the local prejudices of the lower orders became the law of society."[50]

Such, on a nearer survey, was the condition of the Roman empire which preceded its fall. From it may be seen how widely the real causes of its decline differed from the vague generalities of Montesquieu, that the ruin of the empire was the necessary consequence of its extension; or the still vaguer declamations of the scholars, that it was the corruption incident to great and long-continued wealth which enervated the people, and rendered them incapable of defending themselves against the Northern nations. In truth, both these causes did operate, and that too in a most powerful manner, in bringing about the ruin of the empire; but they did so, not in the way supposed by these authors, but in an indirect way, by inducing a new set of evils, which destroyed industry in the most important of its provinces, by depriving the industrious of a market for their industry, and rendering the public burdens overwhelming, by changing the value of money. The operation of these causes can now be distinctly traced by us, because we feel them working among ourselves: their existence has not hitherto been suspected, or their effects traced by philosophers, because no state in modern Europe but our own, in recent times, had come within the sphere of their influence. And to see what these causes really were, it is only necessary to recall, in a few propositions, to the reader's mind, the general result of the foregoing deduction:—

I. During the Republic, and till the commencement of the empire, agriculture was in the most flourishing state in Italy; and it was in its sturdy, free cultivators, that the legions were recruited which conquered the world.

II. From the time of Tiberius, cultivation declined in the Italian and Grecian plains, and continued to do so to the fall of the empire. Pasturage came to supersede agriculture; population disappeared in the fields; the race of free cultivators, the strength of the legions, were ruined; the flocks and herds were tended only by slaves; the small proprietors became bankrupt, or fled the country; and the whole land in the European provinces of the empire fell into the hands of a limited number of territorial magnates, who resided at Rome or Constantinople, and mainly upheld, by their profuse expenditure, the prosperity of those capitals of the empire.

III. In the midst of the general decline of rural industry in all the provinces to the north of the Mediterranean, the wealth and prosperity of the great cities remained undecayed. The small provincial towns were in great part ruined; but the great cities, especially such as were on the sea-coast, continued flourishing, and received in their ample bounds all the refluent population from the country. Rural industry languished and expired, but commerce was undecayed; the fortunes of the great capitalists were daily accumulating; and in no period in the history of mankind, were urban incomes so great as in the city of Rome, on the eve of its capture by the Goths.

IV. While this was the state of matters to the north of the Mediterranean, that is, in the heart of the empire, the remoter agricultural provinces of Spain, Sicily, Lybia, and Egypt, were in the very highest state of prosperity; they fed all the great cities of the Roman world by their immense exportations of grain, and yet enough remained, down to their conquest by the Vandals under Genseric, to maintain a vast population at home, greater than has ever since existed in those countries, in a state of affluence and comfort.

V. Taxation, from the time of its first introduction under Augustus, was at first chiefly indirect, and by no means oppressive. Gradually, however, the produce of the indirect taxes failed, or became inadequate to the wants of the empire, and recourse was had to direct taxes, levied chiefly on landed property and successions. But these direct taxes were at first light, and not a third part of those levied on Britain or France during the war; and the public establishments of the Roman government were not a fourth, in proportion to the population, of those now maintained by the great European monarchies during peace.

VI. In process of time, however, the resources of the people, in the principal provinces of the empire, and especially those to the north of the Mediterranean, declined to such a degree, that though the military and naval establishments of the empire were reduced to a third of their former amount, and became inadequate to defend its frontiers against its enemies, the direct taxes required to be continually increased, till they became so oppressive as to destroy industry, and prove the immediate cause of the depopulation and ruin of the empire.

Such are the facts, as established by the unanimous and concurring testimony of all the best informed historians; and now for the causes which produced these facts. They are set forth and supported by an equally clear and undisputable array of authorities.