had not affected them as subjects, derived
an ample compensation from the rank they obtained, the privileges they
acquired, and the fair prospect of honors and fortune that was thrown
open to their ambition. But the favor which implied a distinction was
lost in the prodigality of Caracalla, and the reluctant provincials were
compelled to assume the vain title, and the real obligations, of Roman
citizens. [1131] Nor was the rapacious son of Severus contented with such
a measure of taxation as had appeared sufficient to his moderate
predecessors. Instead of a twentieth, he exacted a tenth of all legacies
and inheritances; and during his reign (for the ancient proportion was
restored after his death) he crushed alike every part of the empire
under the weight of his iron sceptre. [114]

[Footnote 113: The situation of the new citizens is minutely described
by Pliny, (Panegyric, c. 37, 38, 39). Trajan published a law very much
in their favor.]

[Footnote 1131: Gibbon has adopted the opinion of Spanheim and of Burman,
which attributes to Caracalla this edict, which gave the right of
the city to all the inhabitants of the provinces. This opinion may be
disputed. Several passages of Spartianus, of Aurelius Victor, and of
Aristides, attribute this edict to Marc. Aurelius. See a learned essay,
entitled Joh. P. Mahneri Comm. de Marc. Aur. Antonino Constitutionis de
Civitate Universo Orbi Romano data auctore. Halae, 1772, 8vo. It
appears that Marc. Aurelius made some modifications of this edict, which
released the provincials from some of the charges imposed by the right
of the city, and deprived them of some of the advantages which it
conferred. Caracalla annulled these modifications.--W.]

[Footnote 114: Dion, l. lxxvii. p. 1295.]

When all the provincials became liable to the peculiar impositions
of Roman citizens, they seemed to acquire a legal exemption from the
tributes which they had paid in their former condition of subjects. Such
were not the maxims of government adopted by Caracalla and his pretended
son. The old as well as the new taxes were, at the same time, levied in
the provinces. It was reserved for the virtue of Alexander to relieve
them in a great measure from this intolerable grievance, by reducing
the tributes to a thirteenth part of the sum exacted at the time of his
accession. [115] It is impossible to conjecture the motive that engaged
him to spare so trifling a remnant of the public evil; but the noxious