s change was, in fact, a rapidly progressing reversion of feeling in
the Italian population, at least of the middle classes: the merchants
and artisans of the towns; the peasants and farmers of the country.
The Italians had everywhere greeted the Byzantines as liberators.
But after a short period their exultation died away.
Whole troops of officials followed Belisarius from Byzantium, sent by
Justinian to reap without delay the fruits of the war, and to fill the
ever-empty treasury of the East with the riches of Italy.
In the midst of all the suffering caused by the war, these zealous
officials began their work.
As soon as Belisarius had occupied a town, his treasurer summoned all
free citizens to the Curia or to the Forum; ordered them to divide
themselves into six classes according to their wealth, and then called
upon each class to value the property of the class above it.
According to this valuation, the imperial officials then laid the
highest possible tax upon each class.
And, as these officials were almost necessitated, because of the
retention and curtailment of their never punctually paid salaries, to
think of filling their own pockets as well as the Emperor's treasury,
the oppression they put in practice became intolerable.
They were not content with the high rates which the Emperor required to
be paid in advance for three years; the special tax laid upon every
liberated town of Italy as a "gratitude tax"--besides the large
contributions and requisitions which Belisarius and his generals were
obliged to demand for the use of the army--for neither gold nor
provisions came from Byzantium--but every official sought to extort
special payments, by special means, out of the richer citizens.
They everywhere ordered a revision of the tax-lists, discovered arrears
owing since the times of the Gothic Kings, even from the days of
Odoacer, and left the citizens the option of paying immense sums for
indemnity or of carrying on a ruinous lawsuit with Justinian's fiscus,
who scarcely ever lost one.
But if the tax-lists were incomplete or destroyed--which happened often
enough in those times of war--the accountants arbitrarily reconstructed
them.
In short, all the arts of finance which had ruined the provinces of the
Eastern Empire were practised in Italy, after the landing of
Belisarius, as far as imperial arms could reach.
Without consideration for the misery of war-time, the tax executors
unyoked
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