enumerated not as Civitates, but merely as Castra. 3. They do
not appear to have been episcopal seats before the fifth and
sixth centuries. Yet there is a passage in Eumenius (Panegyr.
Vet. viii. 7) which very forcibly deters me from extending the
territory of the Aedui, in the reign of Constantine, along the
beautiful banks of the navigable Saone.

Note: In this passage of Eumenius, Savigny supposes the
original number to have been 32,000: 7000 being discharged, there
remained 25,000 liable to the tribute. See Mem. quoted above. -
M.]

[Footnote 186: Eumenius in Panegyr Vet. viii. 11.]

[Footnote 187: L'Abbe du Bos, Hist. Critique de la M. F. tom. i.
p. 121]
But this tax, or capitation, on the proprietors of land,
would have suffered a rich and numerous class of free citizens to
escape. With the view of sharing that species of wealth which is
derived from art or labor, and which exists in money or in
merchandise, the emperors imposed a distinct and personal tribute
on the trading part of their subjects. ^188 Some exemptions, very
strictly confined both in time and place, were allowed to the
proprietors who disposed of the produce of their own estates.
Some indulgence was granted to the profession of the liberal
arts: but every other branch of commercial industry was affected
by the severity of the law. The honorable merchant of
Alexandria, who imported the gems and spices of India for the use
of the western world; the usurer, who derived from the interest
of money a silent and ignominious profit; the ingenious