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Rh the senate and the equestrian order. But no sooner had he assumed the reins of government than he frequently intimated the insufficiency of the tributes, and the necessity of throwing an equitable proportion of the public burden upon Rome and Italy. In the prosecution of this unpopular design, he advanced, however, by cautious and well-weighed steps. The introduction of customs was followed by the establishment of an excise, and the scheme of taxation was completed by an artful assessment on the real and personal property of the Roman citizens, who had been exempted from any kind of contribution above a century and a half.

I. In a great empire like that of Rome, a natural balance of money must have gradually established itself. It has been already observed that, as the wealth of the provinces was attracted to the capital by the strong hand of conquest and power, so a considerable part of it was restored to the industrious provinces by the gentle influence of commerce and arts. In the reign of Augustus and his successors, duties were imposed on every kind of merchandise, which through a thousand channels flowed to the great centre of opulence and luxury; and in whatsoever manner the law was expressed, it was the Roman purchaser, and not the provincial merchant, who paid the tax. The rate of the customs varied from the eighth to the fortieth part of the value of the commodity; and we have a right to suppose that the variation was directed by the unalterable maxims of policy: that a higher duty was fixed on the articles of luxury than on those of necessity, and that the productions raised or manufactured by the labour of the subjects of the empire were treated with more indulgence than was shown to the pernicious, or at least the unpopular, commerce of Arabia and India. There is still extant a long but imperfect catalogue of eastern commodities, which about the time of Alexander Severus were subject to the payment of duties: cinnamon, myrrh, pepper, ginger, and the whole tribe of aromatics; a great variety of precious stones, among which the diamond was the most remarkable for its price, and the emerald for its beauty: Parthian and Babylonian leather,