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 called on not only to fill the treasury, but were constrained to devote their resources in kind, their time, and their labour to the needs of the government. To obtain every requisite without purchase for the administration was the economical policy of the ruling class. Food and clothing, arms and horses, commuted to a money payment if the thing were unattainable, were levied systematically for the use of the civil and military establishment. The degree of personal liability was determined by the assessment of property, and those who were possessed of nothing were made liable for their heads. Social distinctions and commercial transactions were also taxed under well-defined categories. A considerable section of the community was, however, legally freed from the regular imposts. This indulgence was granted especially to the inhabitants of cities, whose facilities for combination and sedition were always contemplated with apprehension by the jealous despot. But immunity from taxation was also extended with some liberality to all who devoted themselves to art or learning.

1. The financial year began with the first of September, and was spoken of numerically as an indiction, according to its place in a perpetually recurring series of fifteen. Properly an indiction was the period of fifteen years which separated each new survey and revaluation of the private estates throughout the Empire. At the beginning of such a term the Imperial Censitors or surveyors pervaded the country districts, registering in their books and on their plans all the details