payment. This general
estimate of the supplies was proportioned to the real and imaginary
wants of the state; but as often as the expense exceeded the revenue, or
the revenue fell short of the computation, an additional tax, under the
name of superindiction, was imposed on the people, and the most valuable
attribute of sovereignty was communicated to the Praetorian praefects,
who, on some occasions, were permitted to provide for the unforeseen and
extraordinary exigencies of the public service. The execution of these
laws (which it would be tedious to pursue in their minute and intricate
detail) consisted of two distinct operations: the resolving the general
imposition into its constituent parts, which were assessed on the
provinces, the cities, and the individuals of the Roman world; and the
collecting the separate contributions of the individuals, the cities,
and the provinces, till the accumulated sums were poured into the
Imperial treasuries. But as the account between the monarch and
the subject was perpetually open, and as the renewal of the demand
anticipated the perfect discharge of the preceding obligation, the
weighty machine of the finances was moved by the same hands round the
circle of its yearly revolution. Whatever was honorable or important in
the administration of the revenue, was committed to the wisdom of the
praefects, and their provincial representatives; the lucrative functions
were claimed by a crowd of subordinate officers, some of whom depended
on the treasurer, others on the governor of the province; and who,
in the inevitable conflicts of a perplexed jurisdiction, had frequent
opportunities of disputing with each other the spoils of the people. The
laborious offices, which could be productive only of envy and reproach,
of expense and danger, were imposed on the Decurions, who formed the
corporations of the cities, and whom the severity of the Imperial laws
had condemned to sustain the burdens of civil society. The whole landed
property of the empire (without excepting the patrimonial estates of the
monarch) was the object of ordinary taxation; and every new purchaser
contracted the obligations of the former proprietor. An accurate census,
or survey, was the only equitable mode of ascertaining the proportion
which every citizen should be obliged to contribute for the public
service; and from the well-known period of the indictions, there is
reason to believe that this difficult and expensive oper
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