their wealth. Without abolishing all
the various customs and duties on merchandises, which are imperceptibly
discharged by the apparent choice of the purchaser, the policy of
Constantine and his successors preferred a simple and direct mode of
taxation, more congenial to the spirit of an arbitrary government. [169]

[Footnote 168: Montesquieu, Esprit des Loix, l. xii. c. 13.]

[Footnote 169: Mr. Hume (Essays, vol. i. p. 389) has seen this
importance with some degree of perplexity.]

Chapter XVII: Foundation Of Constantinople.--Part VI.

The name and use of the indictions, [170] which serve to ascertain the
chronology of the middle ages, were derived from the regular practice of
the Roman tributes. [171] The emperor subscribed with his own hand, and
in purple ink, the solemn edict, or indiction, which was fixed up in the
principal city of each diocese, during two months previous to the first
day of September. And by a very easy connection of ideas, the word
indiction was transferred to the measure of tribute which it prescribed,
and to the annual term which it allowed for the payment. This general
estimate of the supplies was proportioned to the real and imaginary
wants of the state; but as often as the expense exceeded the revenue, or
the revenue fell short of the computation, an additional tax, under the
name of superindiction, was imposed on the people, and the most valuable
attribute of sovereignty was communicated to the Praetorian praefects,
who, on some occasions, were permitted to provide for the unforeseen and
extraordinary exigencies of the public service. The execution of these
laws (which it would be tedious to pursue in their minute and intricate
detail) consisted of two distinct operations: the resolving the general
imposition into its constituent parts, which were assessed on the
provinces, the cities, and the individuals of the Roman world; and the
collecting the separate contributions of the individuals, the cities,
and the provinces, till the accumulated sums were poured into the
Imperial treasuries. But as the account between the monarch and
the subject was perpetually open, and as the renewal of the demand
anticipated the perfect discharge of the preceding obligation, the
weighty machine of the finances was moved by the same hands round the
circle of its yearly revolution. Whatever was honorable or important in
the administration of the revenue, was committed to the wisdom of the
praefects,