[1726] servorum impatientia.
[1727] neque enim de damno domini cogitant, quod eidem contingere gratulantur.
[1728] Julian orat VII p 232 a-b.
[1730] de mortibus persecutorum 22-3.
[1731] For the census under the new system, first in 297 and then every fifth year, see Seeck II pp 263 foll. It was only concerned with the land and taxation units liable to the levy of annona. De Coulanges pp 75-85 urges that the system already described by Ulpian in Dig L 15 §§ 3, 4, is much the same, and points out that monastic records shew it still surviving in the early Middle Age. But practice, rather than principle, is here in question.
[1732] hominum capita. In most provinces the taxable unit was fixed by taking account of the number of able-bodied on each estate as well as of the acreage. Seeck II 266 foll, also Schatzung pp 285-7.
[1733] The urban taxation was conducted in each town by the local decemprimi, aldermen, and was quite distinct.
[1734] adscribebantur quae non habebantur may mean ‘were put on the record as owning what they did not own.’
[1735] pecuniae pro capitibus pendebantur. The capita here seem to have a double sense.