appear, that although the share of each individual was four times
as considerable, a fourth part only of the modern taxes of France
was levied on the Imperial province of Gaul. The exactions of
Constantius may be calculated at seven millions sterling, which
were reduced to two millions by the humanity or the wisdom of
Julian.

[Footnote *: Two masterly dissertations of M. Savigny, in the
Mem. of the Berlin Academy (1822 and 1823) have thrown new light
on the taxation system of the Empire. Gibbon, according to M.
Savigny, is mistaken in supposing that there was but one kind of
capitation tax; there was a land tax, and a capitation tax,
strictly so called. The land tax was, in its operation, a
proprietor's or landlord's tax. But, besides this, there was a
direct capitation tax on all who were not possessed of landed
property. This tax dates from the time of the Roman conquests;
its amount is not clearly known. Gradual exemptions released
different persons and classes from this tax. One edict exempts
painters. In Syria, all under twelve or fourteen, or above
sixty-five, were exempted; at a later period, all under twenty,
and all unmarried females; still later, all under twenty-five,
widows and nuns, soldiers, veterani and clerici - whole dioceses,
that of Thrace and Illyricum. Under Galerius and Licinius, the
plebs urbana became exempt; though this, perhaps, was only an
ordinance for the East. By degrees, however, the exemption was
extended to all the inhabitants of towns; and as it was strictly
capitatio plebeia, from which all possessors were exempted it
fell at length altogether on the coloni and agricultural slaves.
These were registered in the same cataster (capitastrum) with the
land tax. It was paid by the proprietor, who raised it again