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tque ostiorum-, Cicero, Ad Fam. iii. 8, 5, with reference to Cilicia; --phoros epi tei gei kai tois somasin--, Appian. Pun. 135, with reference to Africa). In accordance with this regulation the magistrates of each community under the superintendence of the Roman governor (Cic. ad Q. Fr. i. 1, 8; SC. de Asclep. 22, 23) settled who were liable to the tax, and what was to be paid by each tributary ( -imperata- --epikephalia--, Cic. ad Att. v. 16); if any one did not pay this in proper time, his tax-debt was sold just as in Rome, i. e. it was handed over to a contractor with an adjudication to collect it (-venditio tributorum-, Cic. Ad Fam. iii. 8, 5; --onas-- -omnium venditas-, Cic. ad Att. v. 16). The produce of these taxes flowed into the coffers of the leading communities--the Jews, for instance, had to send their corn to Sidon--and from these coffers the fixed amount in money was then conveyed to Rome. These taxes also were consequently raised indirectly, and the intermediate agent either retained, according to circumstances, a part of the produce of the taxes for himself, or advanced it from his own substance; the distinction between this mode of raising and the other by means of the -publicani- lay merely in the circumstance, that in the former the public authorities of the contributors, in the latter Roman private contractors, constituted the intermediate agency. 10. IV. III. Jury Courts 11. III. VII. Administration of Spain 12. IV. X. Regulation of the Finances 13. For example, in Judaea the town of Joppa paid 26,075 -modii- of corn, the other Jews the tenth sheaf, to the native princes; to which fell to be added the temple-tribute and the Sidonian payment destined for the Romans. In Sicily too, in addition to the Roman tenth, a very considerable local taxation was raised from property. 14. IV. VI. The New Military Organization 15. IV. II. Vote by Ballot 16. III. VII. Liguria 17. IV. V. Province of Narbo 18. IV. V. In Illyria 19. IV. I. Province of Macedonia 20. III. XI. Italian Subjects, III. XII. Roman Wealth 21. IV. V. Taurisci 22. III. IV. Pressure of the War 23. IV. VII. Outbreak of the Mithradatic War 24. IV. IX. Preparations on Either Side 25. III. XII. The Management of Land and of Capital 26. IV. V. Conflicts with the Ligurians. With this may be connected the remark of the Roman agriculturist, Saserna, who lived after Cato and before Varro (a
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