of income.
The new tax on inheritance(6) was allowed to fall into abeyance or
was perhaps directly abolished. Accordingly the Roman exchequer
drew from Italy including Cisalpine Gaul nothing but the produce
of the domains, particularly of the Campanian territory and of
the gold mines in the land of the Celts, and the revenue from
manumissions and from goods imported by sea into the Roman civic
territory not for the personal consumption of the importer. Both
of these may be regarded essentially as taxes on luxury, and they
certainly must have been considerably augmented by the extension
of the field of Roman citizenship and at the same time of Roman
customs-dues to all Italy, probably including Cisalpine Gaul.

Provincial Revenues

In the provinces the Roman state claimed directly as its private
property, on the one hand, in the states annulled by martial law
the whole domain, on the other hand in those states, where the
Roman government came in room of the former rulers, the landed
property possessed by the latter. By virtue of this right the
territories of Leontini, Carthage, and Corinth, the domanial
property of the kings of Macedonia, Pergamus, and Cyrene, the mines
in Spain and Macedonia were regarded as Roman domains; and, in like
manner with the territory of Capua, were leased by the Roman
censors to private contractors in return for the delivery of a
proportion of the produce or a fixed sum of money. We have already
explained that Gaius Gracchus went still farther, claimed the whole
land of the provinces as domain, and in the case of the province of
Asia practically carried out this principle; inasmuch as he legally
justified the -decumae-, -scriptura-, and -vectigalia- levied there
on the ground of the Roman state's right of property in the land,
pasture, and coasts of the province, whether these had previously
belonged to the king or private persons.(7)

There do not appear to have been at this period any royalties
from which the state derived profit, as respected the provinces;
the prohibition of the culture of the vine and olive in Transalpine
Gaul did not benefit the state-chest as such. On the other hand
direct and indirect taxes were levied to a great extent. The client
states recognized as fully sovereign--such as the kingdoms of Numidia
and Cappadocia, the allied states (-civitates foederatae-) of Rhodes,
Messana, Tauromenium, Massilia, Gades--were legally exempt from taxation,
and merely bou