The history of Rome

Lastly we must not forget the great chapter of injustice by which in manifold ways the Roman magistrates and farmers of the revenue augmented the burden of taxation on the provinces. Although every present which the governor took might be treated legally as an exaction, and even his right of purchase might be restricted by law, yet the exercise of his public functions offered to him, if he was disposed to do wrong, pretexts more than enough for doing so. The quartering of the troops; the free lodging of the magistrates and of the host of adjutants of senatorial or equestrian rank, of clerks, lictors, heralds, physicians, and priests; the right which the messengers of the state had to be forwarded free of cost; the approval of, and providing transport for, the contributions payable in kind; above all the forced sales and the requisitions - gave all magistrates opportunity to bring home princely fortunes from the provinces. And the plundering became daily more general, the more that the control of the government appeared to be worthless and that of the capitalist-courts to be in reality dangerous to the upright magistrate alone. The institution of a standing commission regarding the exactions of magistrates in the provinces, occasioned by the frequency of complaints as to such cases, in 605[15], and the laws as to extortion following each other so rapidly and constantly augmenting its penalties, show the daily increasing height of the evil, as the Nilometer shows the rise of the flood. Under all these circumstances even a taxation moderate in theory might become extremely oppressive in its actual operation; and that it was so is beyond doubt, although the financial oppression, which the Italian merchants and bankers exercised over the provinces, was probably felt as a far heavier burden than the taxation with all the abuses that attached to it.

Aggregate Financial Result

If we sum up, the income which Rome drew from the provinces was not properly a taxation of the subjects in the sense which we now attach to that expression, but rather in the main a revenue that may be compared with the Attic tributes, by means of which the leading state defrayed the expense of the military system which it maintained. This explains the surprisingly small amount of the gross as well as of the net proceeds. There exists a statement, according to which the income of Rome, exclusive, it may be presumed, of the Italian revenues and of the grain delivered in kind to Italy by the decumani up to 691 amounted to not more than 200 millions of sesterces (2,000,000 pounds); that is, but two-thirds of the sum which the king of Egypt drew from his country annually. The proportion can only seem strange at the first glance. The Ptolemies turned to account the valley of the Nile as great, plantation-owners, and drew immense sums from their monopoly of the commercial intercourse with the east; the Roman treasury was not much more than the joint military chest of the communities united under Rome's protection. The net produce was probably still less in proportion. The only provinces yielding a considerable surplus were perhaps Sicily, where the Carthaginian system of taxation prevailed, and more especially Asia from the time that Gaius Gracchus, in order to provide for his largesses of corn, had carried out the confiscation of the soil and a general domanial taxation there. According to manifold testimonies the finances of the Roman state were essentially dependent on the revenues of Asia.

The assertion sounds quite credible that the other provinces on an average cost nearly as much as they brought in; in fact those which required a considerable garrison, such as the two Spains, Transalpine Gaul, and Macedonia, probably often cost more than they yielded. On the whole certainly the Roman treasury in ordinary times possessed a surplus, which enabled them amply to defray the expense of the buildings of the state and city, and to accumulate a reserve-fund; but even the figures appearing for these objects, when compared with the wide domain of the Roman rule, attest the small amount of the net proceeds of the Roman taxes. In a certain sense therefore the old principle equally honourable and judicious - that the political hegemony should not be treated as a privilege yielding profit - still governed the financial administration of the provinces as it had governed that of Rome in Italy. What the Roman community levied from its transmarine subjects was, as a rule, re-expended for the military security of the transmarine possessions; and if these Roman imposts fell more heavily on those who paid them than the earlier taxation, in so far as they were in great part expended abroad, the substitution, on the other hand, of a single ruler and a centralized military administration for the many petty rulers and armies involved a very considerable financial saving.