Chapter XXIII.

But that which gave rise to public and universal calamity, was the tax imposed at once on each province and city. Surveyors having been spread abroad, and occupied in a general and severe scrutiny, horrible scenes were exhibited, like the outrages of victorious enemies, and the wretched state of captives. Each spot of ground was measured, vines and fruit-trees numbered, lists taken of animals of every kind, and a capitation-roll made up. In cities, the common people, whether residing within or without the walls, were assembled, the market-places filled with crowds of families, all attended with their children and slaves, the noise of torture and scourges resounded, sons were hung on the rack to force discovery of the effects of their fathers, the most trusty slaves compelled by pain to bear witness against their masters, and wives to bear witness against their husbands, In default of all other evidence, men were tortured to speak against themselves; and no sooner did agony oblige them to acknowledge what they had not, but those imaginary effects were noted down in the lists. Neither youth, nor old age, nor sickness, afforded any exemption. The diseased and the infirm were carried in; the age of each was estimated; and, that the capitation-tax might be enlarged, years were added to the young and struck off from the old. General lamentation and sorrow prevailed. Whatever, by the laws of war, conquerors had done to the conquered, the like did this man presume to perpetrate against Romans and the subjects of Rome, because his forefathers had been made liable to a like tax imposed by the victorious Trajan, as a penalty on the Dacians for their frequent rebellions. After this, money was levied for each head, as if a price had been paid for liberty to exist; yet full trust was not reposed on the same set of surveyors, but others and others still were sent round to make further discoveries; and thus the tributes were redoubled, not because the new surveyors made any fresh discoveries, but because they added at pleasure to the former rates, lest they should seem to have been employed to no purpose. Meanwhile the number of animals decreased, and men died; nevertheless taxes were paid even for the dead, so that no one could either live or cease to live without being subject to impositions. There remained mendicants alone, from whom nothing could be exacted, and whom their misery and wretchedness secured from ill-treatment. But this pious man had compassion on them, and determining that they should remain no longer in indigence, he caused them all to be assembled, put on board vessels, and sunk in the sea. So merciful was he in making provision that under his administration no man should want! And thus, while he took effectual measures that none, under the reigned pretext of poverty, should elude the tax, he put to death a multitude of real wretches, in violation of every law of humanity.