ed, down to their conquest by the Vandals under Genseric, to
maintain a vast population at home, greater than has ever since existed
in those countries, in a state of affluence and comfort.

V. Taxation, from the time of its first introduction under Augustus, was
at first chiefly indirect, and by no means oppressive. Gradually,
however, the produce of the indirect taxes failed, or became inadequate
to the wants of the empire, and recourse was had to direct taxes,
levied chiefly on landed property and successions. But these direct
taxes were at first light, and not a third part of those levied on
Britain or France during the war; and the public establishments of the
Roman government were not a fourth, in proportion to the population, of
those now maintained by the great European monarchies during peace.

VI. In process of time, however, the resources of the people, in the
principal provinces of the empire, and especially those to the north of
the Mediterranean, declined to such a degree, that though the military
and naval establishments of the empire were reduced to a third of their
former amount, and became inadequate to defend its frontiers against its
enemies, the direct taxes required to be continually increased, till
they became so oppressive as to destroy industry, and prove the
immediate cause of the depopulation and ruin of the empire.

Such are the _facts_, as established by the unanimous and concurring
testimony of all the best informed historians; and now for the causes
which produced these facts. They are set forth and supported by an
equally clear and undisputable array of authorities.

* * * * *

Even so early as the latter days of the Republic, the system was
introduced of feeding the Roman people with grain derived by tribute
from the provinces. In the time of Augustus, the annual quantity
distributed to the poorer citizens of Rome was 1,200,000 _modii_, or
35,156 quarters. But _Tiberius went a step further, and actually gave
bounties on the importation of foreign grain_. "An enormous quantity,"
says Finlay, "of grain was distributed in this way, which was received
as tribute from the provinces. Caesar found 320,000 persons receiving
this gratuity. It is true he reduced the number to one-half. The greater
part of this grain was drawn from Sicily, Africa, and Egypt. In the time
of Alexander, generally 75,000 _modii_ was distributed daily. This
distribution enabled the poo