Page:Decline and Fall of the Roman Empire (1827) Vol 1.djvu/220

196 of abolishing the oppression of the customs and excise. The wisest senators applauded his magnanimity; but they diverted him from the execution of a design which would have dissolved the strength and resources of the republic. Had it indeed been possible to realize this dream of fancy, such princes as Trajan and the Antonines would surely have embraced with ardour the glorious opportunity of conferring so signal an obligation on mankind. Satisfied, however, with alleviating the public burden, they attempted not to remove it. The mildness and precision of their laws ascertained the rule and measure of taxation, and protected the subject of every rank against arbitrary interpretations, antiquated claims, and the insolent vexation of the farmers of the revenue. For it is somewhat singular, that, in every age, the best and wisest of the Roman governors persevered in this pernicious method of collecting the principal branches at least of the excise and customs.

The sentiments, and indeed the situation of Caracalla, were very different from those of the Antonines. Inattentive, or rather averse to the welfare of his people, he found himself under the necessity of gratifying the insatiate avarice which he had excited in the army. Of the several impositions introduced by Augustus, the twentieth on inheritances and legacies was the most fruitful, as well as the most comprehensive. As its influence was not confined to Rome or Italy, the produce continually increased with the gradual extension of the Roman City. The new citizens, though charged, on equal terms, with the payment of new taxes, which had not affected tliem as subjects, derived an ample compensation from the rank they obtained,