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133 On the Roman Coloni. 133 to this distinction, that there were two classes of colonic of which one enjoyed greater freedom than the other ^^. One of the most difficult points connected with the con- dition of the coloni is what regards the public taxes. This is a matter however of which nothing more than a general view can here be taken : to investigate it in detail, with a thorough examination of the historical evidence that may throw light on it, would be impossible except in connexion with the whole fiscal system of the Romans. At the time when the coloni became a distinct class, and even long before, two direct taxes prevailed one along with the other through the Roman empire, a landtax, and a poUtax. The first was paid by all landed proprietors {possessor es)^ the second by those who had no landed property, provided they were not freed from it either by their rank (plebeii)^ or by some particular exemption. From this outline of the general system of taxation we may draw the following inferences with regard to the coloni. The landtax for their plots of land fell on the landlord, because the pro- perty belonged to him. So far as relates to this obligation in itself no material differences could prevail : the only one was whether the actual payment of the landtax was made immediately by the landlord or by the colonic which indeed must have been a matter of not the slightest moment to the treasury ^~. On the other hand all the colonic as a class, were liable to pay polltax : for they were all plebeians without ex- ception, and can very seldom have been exempted as landed proprietors, since they never had any property in the plot which they cultivated (see p. 126)^ and their having any landed property lying elsewhere was assuredly a very rare occurrence. Indeed among those who paid the polltax they were far the most numerous and productive class, more especially after the towns were exempted from it. Thus it came to pass that the liability to pay the polltax^ though neither 86 Hence iii L. 23. § 1. C. J. cle agric. (xi. 47) these privileged coloni are called liberi by way of contrast to the others. On the other hand the expression liberi colonic in L. un. C. J. de coll. Illyr. (xi. 52), seems to designate the coloni generally as op- posed to the slaves : while in L. 1. C. J. de praed. tamiacis (xi. 68) it must mean free peasants as distinguisht from the coloni^ properly so called;, who are there termed ndscriptitii. ^7 See above p. 130.