very second year
a fourth of the seed (Joseph, iv. 10, 6; comp. ii. 5); thus in
Cilicia and Syria subsequently there was paid 5 per cent from
estate (Appian. Syr. 50), and in Africa also an apparently similar
tax was paid--in which case, we may add, the estate seems to have
been valued according to certain presumptive indications, e. g. the
size of the land occupied, the number of doorways, the number of
head of children and slaves (-exactio capitum atque 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.