[631] Cod., IV, lxiii, 2; “subtili auferatur ingenio.”
[632] Cod. Theod., XIII, i; Cod., XI, i. Evagrius (iii, 39), one of the nearest in time, is most copious on the subject of this tax. Cedrenus, Glykas, Zonaras (“an annual tribute!”) evidently confused it with the poll-tax, but their remarks show that every animal useful to the farmer returned something to the revenue; a horse or an ox one shilling, an ass or a dog fourpence, etc.
[633] Evagrius alone mentions these; cf. Hist. August. Alexander, 34.
[634] According to an old Biblical commentator, it was called the penalizing gold, “the price of sorrow,” as we might say (aurum poenosum or pannosum, the gold of rags, levied even on beggars); see Valesius ad Evagr. loc. cit.; Quaest. Vet. et Nov. Test. 75, ad calc. St. August, (in Migne, iii, 2269). He also is thinking of a poll-tax, didrachma, less than two shillings a head. The Theodosian Code in twenty-one Constitutions is clear and precise as to the incidence of the chrysargyron, and nothing can be interjected extraneous to the definitions there constituted. The quadriennial contribution of Edessa was 140 lb. of gold (£5,600); Joshua Stylites (Wright), Camb. 1882, 31.
[635] Zosimus, ii, 38. He is severe on Constantine for inflicting it, but there must have been something like it before; see Godefroy ad Cod. Theod., XIII, i, 1.
[636] Cod. Theod., XVI, ii, 8, 14, 15; XIII, i, 11, etc.; VII, xx, 3, 9, etc. (also some Court officers; XI, xii, 3); XIII, iv; i, 10.
[637] It is the signal action of Anastasius respecting it which has caused so much notice to be taken of the impost; see esp. Procopius, Gaz. Panegyric., 13. One Timotheus of Gaza is said to have aimed a tragedy at the harshness of it; Cedrenus; Suidas, sb. Timoth. By Code, XI, i, 1, it seems that traces of it remained permanently. Evagrius alludes vaguely to some compensating financial measures of Anastasius; iii, 42; cf. Jn. Malala, p. 394.
[638] This was the regular procedure when state debtors were officially forgiven—a ceremonial burning of the accounts; Cod. Theod., XI, xxviii, 2, 3, etc.
[639] Cod. Theod., VI, ii, 1, 4, 13, etc. The idea of abolishing these senatorial taxes was entertained in the time of Arcadius, but the scheme fell through; Cod., XII, ii. Senatorial estates were kept distinct from all others during peraequation at the quindecennial survey; Cod. Theod., VI, iii, 2, 3.
[640] Cod. Theod., VI, xxiv, 8, 9; XIII, iii, 15, 17, etc., see Godefroy’s paratitlon to VI, ii.