CHAP. VI. _____ The freedom of the city given to all the provincials, for the purpose of taxation.the privileges they acquired, and the fair prospect of honours and fortune that was thrown open to their ambition. But the favour, which impHed a distinction, was lost in the prodigality of Caracalla ; and the reluctant provincials were compelled to assume the vain title, and the real obhgations, 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 the weight of his iron sceptre[1].
Temporary reduction of the tribute.When all the provincials became liable to the peculiar impositions of Roman citizens, they seemed to acquire a legal exemption from the tributes which they had paid in their former condition of subjects. Such were not the maxims of government adopted by Caracalla and his pretended son. The old as well as the new taxes were, at the same time, levied in the provinces. It was reserved for the virtue of Alexander to relieve them in a great measure from this intolerable grievance, by reducing the tributes to a thirtieth part of the sum exacted at the time of his accession[2]. It is impossible to conjecture the motive that engaged him to spare so trifling a remnant of the public evil ; but the noxious weed, which had not been totally eradicated, again sprang up with the most luxuriant growth, and in the succeeding age darkened the Roman world with its deadly shade. In the course of this history, we shall be too often summoned to explain the land-tax, the capitation, and the heavy contributions of corn, wine, oil, and meat, which were exacted from the provinces, for the use of the court, the army, and the capital.
↑He who paid ten aurei, the usual tribute, was charged with no more than the third part of an aureus, and proportional pieces of gold were coined by Alexander's order. Hist. August, p. 127. with the commentary of Salmasius.
