d Lactantius agree in
designating Diocletian as the author of this despotic institution. Aur.
Vict. de Caes. c. 39. Lactant. de Mort. Pers. c. 7--G.]

[Footnote 171: The first twenty-eight titles of the eleventh book of the
Theodosian Code are filled with the circumstantial regulations on the
important subject of tributes; but they suppose a clearer knowledge of
fundamental principles than it is at present in our power to attain.]

[Footnote 172: The title concerning the Decurions (l. xii. tit. i.) is
the most ample in the whole Theodosian Code; since it contains not less
than one hundred and ninety-two distinct laws to ascertain the duties
and privileges of that useful order of citizens. * Note: The Decurions
were charged with assessing, according to the census of property
prepared by the tabularii, the payment due from each proprietor. This
odious office was authoritatively imposed on the richest citizens of
each town; they had no salary, and all their compensation was, to be
exempt from certain corporal punishments, in case they should have
incurred them. The Decurionate was the ruin of all the rich. Hence
they tried every way of avoiding this dangerous honor; they concealed
themselves, they entered into military service; but their efforts were
unavailing; they were seized, they were compelled to become Decurions,
and the dread inspired by this title was termed Impiety.--G. ----The
Decurions were mutually responsible; they were obliged to undertake for
pieces of ground abandoned by their owners on account of the pressure of
the taxes, and, finally, to make up all deficiencies. Savigny chichte
des Rom. Rechts, i. 25.--M.]

[Footnote 173: Habemus enim et hominum numerum qui delati sunt, et agrun
modum. Eumenius in Panegyr. Vet. viii. 6. See Cod. Theod. l. xiii. tit.
x. xi., with Godefroy's Commentary.]

[Footnote 174: Siquis sacrilega vitem falce succiderit, aut feracium
ramorum foetus hebetaverit, quo delinet fidem Censuum, et mentiatur
callide paupertatis ingenium, mox detectus capitale subibit exitium, et
bona ejus in Fisci jura migrabunt. Cod. Theod. l. xiii. tit. xi. leg. 1.
Although this law is not without its studied obscurity, it is, however
clear enough to prove the minuteness of the inquisition, and the
disproportion of the penalty.]

[Footnote 175: The astonishment of Pliny would have ceased. Equidem
miror P. R. victis gentibus argentum semper imperitasse non aurum. Hist
Natur. xxxiii. 15.]

[Footnote