CHAP. VI.
_____was calculated for the defence of the frontiers, without any aspiring views of conquest, or any serious apprehension of a foreign invasion.
Taxes on Roman citizens instituted by Augustus.Notwithstanding the seeming probability of both these conclusions, the latter of them at least is positively disowned by the language and conduct of Augustus. It is not easy to determine whether, on this occasion, he acted as the common father of the Roman world, or as the oppressor of liberty; whether he wished to relieve the provinces, or to impoverish the senate and the equestrian order. But no sooner had he assumed the reins of government, than he frequently intimated the insufficiency of the tributes, and the necessity of throwing an equitable proportion of the public burden upon Rome and Italy. In the prosecution of this unpopular design, he advanced, however, by cautious and well-weighed steps. The introduction of customs was followed by the establishment of an excise; and the scheme of taxation was completed by an artful assessment on the real and personal property of the Roman citizens, who had been exempted from any kind of contribution above a century and a half.
The customs.I. In a great empire like that of Rome, a natural balance of money must have gradually established itself. It has been already observed, that as the wealth of the provinces was attracted to the capital by the strong hand of conquest and power ; so a considerable part of it was restored to the industrious provinces by the gentle influence of commerce and arts. In the reign of Augustus and his successors, duties were imposed on every kind of merchandise, which through a thousand channels flowed to the great centre of opulence and luxury ; and in whatsoever manner the law was expressed, it was the Roman purchaser, and not the provincial merchant, who paid the tax[1]. The rate of the customs varied from the eighth to the for-- ↑ Tacit. Annal. xiii. 31.
