218

AMOUNT OF

CHAP. IX.

was not a fixed impost, but varied in amount ac-cording to the wants or the will of the reigningemperor. The general estimate of the supplieswas proportioned to the real and imaginary de-mands of the state ; but as often as the expense *exceeded the revenue, or the revenue fell shortof the computation, an additional tax was im-posed on the people. A regular survey wasmade of the value of the property every fifteenyears. The lands were measured by surveyors,who were sent into the provinces ; their nature,whether arable or pasture, or vineyards orwoods, was distinctly reported, and an estimatemade of their common value from the averageproduce of five years. The numbers of slavesand cattle constituted an essential part of thereport. An oath was administered to the pro-prietors, which bound them to disclose the truestate of their affairs ; and their attempts to pre-varicate, or elude the intention of the legislator,were severely watched, and punished as a capi-tal offence, which included the double crimeof treason and sacrilege.

The amount of this tax cannot now be known,except as regarded the province of Gaul; butit was such as tended to devastate and depopu-late many parts of the empire. According toGibbon (cap. xxvii.), “ The rapacious ministersof Constantius had exhausted the wealth of