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were often suspended merely because of the neglect to call up its outstanding claims. The magistrates placed over it, two of the quaestors—young men annually changed—contented themselves at the best with inaction; among the official staff of clerks and others, formerly so justly held in high esteem for its integrity, the worst abuses now prevailed, more especially since such posts had come to be bought and sold.

Financial Reforms of Caesar
Leasing of the Direct Taxes Abolished

As soon however as the threads of Roman state-finance were concentrated no longer as hitherto in the senate, but in the cabinet of Caesar, new life, stricter order, and more compact connection at once pervaded all the wheels and springs of that great machine. the two institutions, which originated with Gaius Gracchus and ate like a gangrene into the Roman financial system—the leasing of the direct taxes, and the distributions of grain—were partly abolished, partly remodelled. Caesar wished not, like his predecessor, to hold the nobility in check by the banker-aristocracy and the populace of the capital, but to set them aside and to deliver the commonwealth from all parasites whether of high or lower rank; and therefore he went in these two important questions not with Gaius Gracchus, but with the oligarch Sulla. The leasing system was allowed to continue for the indirect taxes, in the case of which it was very old and—under the maxim of Roman financial administration, which was retained inviolable also by Caesar, that the levying of the taxes should at any cost be kept simple and readily manageable— absolutely could not be dispensed with. But the direct taxes were thenceforth universally either treated, like the African and Sardinian deliveries of corn and oil, as contributions in kind to be directly supplied to the state, or converted, like the revenues of Asia Minor, into fixed money payments, in which case the collection of the several sums payable was entrusted to the tax-districts themselves.

Reform of the Distribution of Corn

The corn-distributions in the capital had hitherto been looked on as a profitable prerogative of the community which ruled and, because it ruled, had to be fed by its subjects. This infamous principle was set aside by Caesar; but it could not be overlooked that a multitude of wholly destitute burgesses had been protected solely by these largesses of food from starvation. In this aspect Caesar retained them. While according to the Sempronian ordinance renewed by Cato every Roman burgess settled in Rome had legally a claim to bread-corn without payment, this list of recipients, which had at last risen to the number of 320,000, was reduced by the exclusion of all individuals having means or otherwise provided for to 150,000, and this number was fixed once for all as the maximum number of recipients of free corn; at the same time an annual revision of the list was ordered, so that the places vacated by removal or death might be again filled up with the most needful among the applicants. By this conversion of the political privilege into a provision for the poor, a principle remarkable in a moral as well as in a historical point of view came for the first time into living operation. Civil society but slowly and gradually works its way to a perception of the interdependence of interests; in earlier antiquity the state doubtless protected its members from the public enemy and the murderer, but it was not bound to protect the totally helpless fellow-citizen from the worse enemy, want, by affording the needful means of subsistence. It was the Attic civilization which first developed, in the Solonian and post-Solonian legislation, the principle that it is the duty of the community to provide for its invalids and indeed for its poor generally and it was Caesar that first developed what in the restricted compass of Attic life had remained a municipal matter into an organic institution of state, and transformed an arrangement, which was a burden and a disgrace for the commonwealth, into the first of those institutions—in modern times as countless as they are beneficial—where the infinite depth of human compassion contends with the infinite depth of human misery.

The Budget of Income

In addition to these fundamental reforms a thorough revision of the income and expenditure took place. The ordinary sources of income were everywhere regulated and fixed. Exemption from taxation was conferred on not a few communities and even on whole districts, whether indirectly by the bestowal of the Roman or Latin franchise, or directly by special privilege; it was obtained e. g. by all the Sicilian communities(41) in the former, by the town of Ilion in the latter way. Still greater was the number of those whose proportion of tribute was lowered; the communities in Further Spain, for instance, already after Caesar's governorship had on his suggestion a reduction of tribute granted to them by the senate, and now the most oppressed province of Asia had not only the levying of its direct taxes facilitated, but also a third of them wholly remitted. The newly-added taxes, such as those of the communities subdued in Illyria and above all of the Gallic communities—which latter together paid annually 40,000,000 sesterces (400,000 pounds)— were fixed throughout on a low scale. It is true on the other hand that various towns such as Little Leptis in Africa, Sulci in Sardinia, and several Spanish communities, had their tribute raised by way of penalty for their conduct during the last war. The very lucrative Italian harbour-tolls abolished in the recent times of anarchy were re-established all the more readily, that this tax fell essentially on luxuries imported from the east. To these new or revived sources of ordinary income were added the sums which accrued by extraordinary means, especially in consequence of the civil war, to the victor—the booty collected in Gaul; the stock of cash in the capital; the treasures taken from the Italian and Spanish temples; the sums raised in the shape of forced loan, compulsory present, or fine, from the dependent communities and dynasts, and the pecuniary penalties imposed in a similar way by judicial sentence, or simply by sending an order to pay, on individual wealthy Romans; and above all things the proceeds from the estate of defeated opponents. How productive these sources of income were, we may learn from the fact, that the fine of the African capitalists who sat in the opposition-senate alone amounted to 100,000,000 sesterces (1,000,000 pounds) and the price paid by the purchasers of the property of Pompeius to 70,000,000 sesterces (700,000 pounds). This course was necessary, because the power of the beaten nobility rested in great measure on their colossal wealth and could only be effectually broken by imposing on them the defrayment of the costs of the war. But the odium of the confiscations was in some measure mitigated by the fact that Caesar directed their proceeds solely to the benefit of the state, and, instead of overlooking after the manner of Sulla any act of fraud in his favourites, exacted the purchase-money with rigour even from his most faithful adherents, e. g. from Marcus Antonius.

The Budget of Expenditure

In the expenditure a diminution was in the first place obtained by the considerable restriction of the largesses of grain. The distribution of corn to the poor of the capital which was retained, as well as the kindred supply of oil newly introduced by Caesar for the Roman baths, were at least in great part charged once for all on the contributions in kind from Sardinia and especially from Africa, and were thereby wholly or for the most part kept separate from the exchequer. On the other hand the regular expenditure for the military system was increased partly by the augmentation of the standing army, partly by the raising of the pay of the legionary from 480 sesterces (5 pounds) to 900 (9 pounds) annually. Both steps were in fact indispensable. There was a total want of any real defence for the frontiers, and an indispensable preliminary to it was a considerable increase of the army. The doubling of the pay was doubtless employed by Caesar to attach his soldiers firmly to him,(42) but was not introduced as a permanent innovation on that account. The former pay of 1 1/3 sesterces (3 1/4 pence) per day had been fixed in very ancient times, when money had an altogether different value from that which it had in the Rome of Caesar's day; it could only have been retained down to a period when the common day-labourer in the capital earned by the labour of his hands daily on an average 3 sesterces (7 1/2 pence), because in those times the soldier entered the army not for the sake of the pay, but chiefly for the sake of the—in great measure illicit— perquisites of military service. The first condition in order to a serious reform in the military system, and to the getting rid of those irregular gains of the soldier which formed a burden mostly on the provincials, was an increase suitable to the times in the regular pay; and the fixing of it at 2 1/2 sesterces (6 1/2 pence) may be regarded as an equitable step, while the great burden thereby imposed on the treasury was a necessary, and in its consequences a beneficial, course.

Of the amount of the extraordinary expenses which Caesar had to undertake or voluntarily undertook, it is difficult to form a conception. The wars themselves consumed enormous sums; and sums perhaps not less were required to fulfil the promises which Caesar had been obliged to make during the civil war. It was a bad example and one unhappily not lost sight of in the sequel, that every common soldier received for his participation in the civil war 20,000 sesterces (200 pounds), every burgess of the multitude in the capital for his non-participation in it 300 sesterces (3 pounds) as an addition to his aliment; but Caesar, after having once under the pressure of circumstances pledged his word, was too much of a king to abate from it. Besides, Caesar answered innumerable demands of honourable liberality, and put into circulation immense sums for building more especially, which had been shamefully neglected during the financial distress of the last times of the republic—the cost of his buildings executed partly during the Gallic campaigns, partly afterwards, in the capital was reckoned at 160,000,000 sesterces (1,600,000 pounds). The general result of the financial administration of Caesar is expressed in the fact that, while by sagacious and energetic reforms and by a right combination of economy and liberality he amply and fully met all equitable claims, nevertheless already in March 710 there lay in the public treasury 700,000,000 and in his own 100,000,000 sesterces (together 8,000,000 pounds)—a sum which exceeded by tenfold the amount of cash in the treasury in the most flourishing times of the republic.(43)

Social Condition of the Nation

But the task of breaking up the old parties and furnishing the new commonwealth with an appropriate constitution, an efficient army, and well-ordered finances, difficult as it was, was not the most difficult part of Caesar's work. If the Italian nation was really to be regenerated, it required a reorganization which should transform all parts of the great empire—Rome, Italy, and the provinces. Let us endeavour here also to delineate the old state of things, as well as the beginnings of a new and more tolerable time.

The Capital

The good stock of the Latin nation had long since wholly disappeared from Rome. It is implied in the very nature of the case, that a capital loses its municipal and even its national stamp more quickly than any subordinate community. There the upper classes speedily withdraw from urban public life, in order to find their home rather in the state as a whole than in a single city; there are inevitably concentrated the foreign settlers, the fluctuating population of travellers for pleasure or business, the mass of the indolent, lazy, criminal, financially and morally bankrupt, and for that very reason cosmopolitan, rabble. All this preeminently applied to Rome. The opulent Roman frequently regarded his town-house merely as a lodging. When the urban municipal offices were converted into imperial magistracies; when the civic assembly became the assembly of burgesses of the empire; and when smaller self-governing tribal or other associations were not tolerated within the capital: all proper communal life ceased for Rome. From the whole compass of the widespread empire people flocked to Rome, for speculation, for debauchery, for intrigue, for training in crime, or even for the purpose of hiding there from the eye of the law.

The Populace There

These evils arose in some measure necessarily from the very nature of a capital; others more accidental and perhaps still more grave were associated with them. There has never perhaps existed a

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