Page:Decline and Fall of the Roman Empire (1827) Vol 2.djvu/314

 296 THE DECLINE AND FALL CHAP, brace the most abhorred ami unnatural methods of _J '__ procuring the sum at which their property had been assessed. The testimony of Zosimus cannot indeed be justified from the charge of passion and prejudice; but, from the nature of this tribute, it seems reasonable to conclude, that it was ai'bitrary in the distribution, and extremely rigorous in the mode of collecting. The secret wealth of commerce, and the precarious profits of art or labour, are susceptible only of a discretionary valuation, which is seldom disadvantageous to the in- terest of the treasury ; and as the person of the trader supplies the want of a visible and permanent security, the payment of the imposition, which, in the case of a landtax, may be obtained by the seizure of property, can rarely be extorted by any other means than those of corporal punishments. The cruel treatment of the insolvent debtors of the state, is attested, and was per- haps mitigated, by a very humane edict of Constantine, who, disclaiming the use of racks and of scourges, al- lots a spacious and airy prison for the place of their confinement *. Free gifts. These general taxes were imposed and levied by the absolute authority of the monarch ; but the occasional offerings of the ' coronary gold' still retained the name and semblance of popular consent. It was an ancient custom, that the allies of the republic, who ascribed their safety or deliverance to the success of the Roman arms, and even the cities of Italy, who admired the virtues of their victorious general, adorned the pomp of his triumph by their voluntary gifts of crowns of gold, which, after the ceremony, were consecrated in the temple of Jupiter, to remain a lasting monument of his glory to future ages. The progress of zeal and flattery soon multiplied the number, and increased the size, of these popular donations ; and the triumph of Caesar was enriched with two thousand eight hundred and twenty-two massy crowns, whose weight amounted to twenty thousand four hundred and fourteen pounds ' Cod. Theod. 1. xi. tit. vii. leg. 3. /