II。Thedifficultyofallowinganannualsumofaboutninepoundssterling，evenfortheaverageofthecapitationofGaul，mayberenderedmoreevidentbythecomparisonofthepresentstateofthesamecountry，asitisnowgovernedbytheabsolutemonarchofanindustrious，wealthy，andaffectionatepeople。ThetaxesofFrancecannotbemagnified，eitherbyfearorbyflattery，beyondtheannualamountofeighteenmillionssterling，whichoughtperhapstobesharedamongfourandtwentymillionsofinhabitants。^182Sevenmillionsofthese，inthecapacityoffathers，orbrothers，orhusbands，maydischargetheobligationsoftheremainingmultitudeofwomenandchildren；yettheequalproportionofeachtributarysubjectwillscarcelyriseabovefiftyshillingsofourmoney，insteadofaproportionalmostfourtimesasconsiderable，whichwasregularlyimposedontheirGallicancestors。Thereasonofthisdifferencemaybefound，notsomuchintherelativescarcityorplentyofgoldandsilver，asinthedifferentstateofsociety，inancientGaulandinmodernFrance。Inacountrywherepersonalfreedomistheprivilegeofeverysubject，thewholemassoftaxes，whethertheyareleviedonpropertyoronconsumption，maybefairlydividedamongthewholebodyofthenation。ButthefargreaterpartofthelandsofancientGaul，aswellasoftheotherprovincesoftheRomanworld，werecultivatedbyslaves，orbypeasants，whosedependentconditionwasalessrigidservitude。^183Insuchastatethepoorweremaintainedattheexpenseofthemasterswhoenjoyedthefruitsoftheirlabor；andastherollsoftributewerefilledonlywiththenamesofthosecitizenswhopossessedthemeansofanhonorable，oratleastofadecentsubsistence，thecomparativesmallnessoftheirnumbersexplainsandjustifiesthehighrateoftheircapitation。Thetruthofthisassertionmaybeillustratedbythefollowingexample:TheAedui，oneofthemostpowerfulandcivilizedtribesorcitiesofGaul，occupiedanextentofterritory，whichnowcontainsaboutfivehundredthousandinhabitants，inthetwoecclesiasticaldiocesesofAutunandNevers；^184andwiththeprobableaccessionofthoseofChalonsandMacon，^185thepopulationwouldamounttoeighthundredthousandsouls。InthetimeofConstantine，theterritoryoftheAeduiaffordednomorethantwenty—fivethousandheadsofcapitation，ofwhomseventhousandweredischargedbythatprincefromtheintolerableweightoftribute。^186Ajustanalogywouldseemtocountenancetheopinionofaningenioushistorian，^187thatthefreeandtributarycitizensdidnotsurpassthenumberofhalfamillion；andif，intheordinaryadministrationofgovernment，theirannualpaymentsmaybecomputedataboutfourmillionsandahalfofourmoney，itwouldappear，thatalthoughtheshareofeachindividualwasfourtimesasconsiderable，afourthpartonlyofthemoderntaxesofFrancewasleviedontheImperialprovinceofGaul。TheexactionsofConstantiusmaybecalculatedatsevenmillionssterling，whichwerereducedtotwomillionsbythehumanityorthewisdomofJulian。
[Footnote*:TwomasterlydissertationsofM。Savigny，intheMem。oftheBerlinAcademy1822and1823havethrownnewlightonthetaxationsystemoftheEmpire。Gibbon，accordingtoM。
Savigny，ismistakeninsupposingthattherewasbutonekindofcapitationtax；therewasalandtax，andacapitationtax，strictlysocalled。Thelandtaxwas，initsoperation，aproprietor\'sorlandlord\'stax。But，besidesthis，therewasadirectcapitationtaxonallwhowerenotpossessedoflandedproperty。ThistaxdatesfromthetimeoftheRomanconquests；
itsamountisnotclearlyknown。Gradualexemptionsreleaseddifferentpersonsandclassesfromthistax。Oneedictexemptspainters。InSyria，allundertwelveorfourteen，orabovesixty—five，wereexempted；atalaterperiod，allundertwenty，andallunmarriedfemales；stilllater，allundertwenty—five，widowsandnuns，soldiers，veteraniandclerici—wholedioceses，thatofThraceandIllyricum。UnderGaleriusandLicinius，theplebsurbanabecameexempt；thoughthis，perhaps，wasonlyanordinancefortheEast。Bydegrees，however，theexemptionwasextendedtoalltheinhabitantsoftowns；andasitwasstrictlycapitatioplebeia，fromwhichallpossessorswereexempteditfellatlengthaltogetheronthecoloniandagriculturalslaves。
Thesewereregisteredinthesamecatastercapitastrumwiththelandtax。Itwaspaidbytheproprietor，whoraiseditagainfromhiscoloniandlaborers。—M。]