, from a
desire of popularity, and perhaps from a blind impulse of benevolence,
conceived a wish of abolishing the oppression of the customs and excise.
The wisest senators applauded his magnanimity: but they diverted him
from the execution of a design which would have dissolved the strength
and resources of the republic. Had it indeed been possible to realize
this dream of fancy, such princes as Trajan and the Antonines would
surely have embraced with ardor the glorious opportunity of conferring
so signal an obligation on mankind. Satisfied, however, with alleviating
the public burden, they attempted not to remove it. The mildness and
precision of their laws ascertained the rule and measure of
taxation, and protected the subject of every rank against arbitrary
interpretations, antiquated claims, and the insolent vexation of the
farmers of the revenue. For it is somewhat singular, that, in every age,
the best and wisest of the Roman governors persevered in this pernicious
method of collecting the principal branches at least of the excise and
customs.

The sentiments, and, indeed, the situation, of Caracalla were very
different from those of the Antonines. Inattentive, or rather averse,
to the welfare of his people, he found himself under the necessity of
gratifying the insatiate avarice which he had excited in the army.
Of the several impositions introduced by Augustus, the twentieth on
inheritances and legacies was the most fruitful, as well as the most
comprehensive. As its influence was not confined to Rome or Italy, the
produce continually increased with the gradual extension of the Roman
City. The new citizens, though charged, on equal terms, with the payment
of new taxes, which had not affected them as subjects, derived an ample
compensation from the rank they obtained, the privileges they acquired,
and the fair prospect of honors and fortune that was thrown open to
their ambition. But the favor which implied a distinction was lost
in the prodigality of Caracalla, and the reluctant provincials were
compelled to assume the vain title, and the real obligations, of Roman
citizens. * Nor was the rapacious son of Severus contented with such
a measure of taxation as had appeared sufficient to his moderate
predecessors. Instead of a twentieth, he exacted a tenth of all legacies
and inheritances; and during his reign (for the ancient proportion was
restored after his death) he crushed alike every part of the empire
under