IV. As a practical statesman, one principal point of view in which we must regard Pericles is in his capacity of a financier. By English historians his policy and pretensions in this department have not been sufficiently considered; yet, undoubtedly, they made one of the most prominent features of his public character in the eyes of his countrymen. He is the first minister in Athens who undertook the scientific management of the national revenues, and partly from his scrupulous integrity, partly from his careful wisdom, and partly from a fortunate concurrence of circumstances, the Athenian revenues, even when the tribute was doubled, were never more prosperously administered. The first great source of the revenue was from the tributes of the confederate cities [267]. These, rated at four hundred and sixty talents in the time of Aristides, had increased to six hundred in the time of Pericles; but there is no evidence to prove that the increased sum was unfairly raised, or that fresh exactions were levied, save in rare cases [268], on the original subscribers to the league. The increase of a hundred and forty talents is to be accounted for partly by the quota of different confederacies acquired since the time of Aristides, partly by the exemption from military or maritime service, voluntarily if unwisely purchased, during the administration of Cimon, by the states themselves. So far as tribute was a sign of dependance and inferiority, the impost was a hardship; but for this they who paid it are to be blamed rather than those who received. Its practical burden on each state, at this period, appears, in most cases, to have been incredibly light; and a very trifling degree of research will prove how absurdly exaggerated have been the invectives of ignorant or inconsiderate men, whether in ancient or modern times, on the extortions of the Athenians, and the impoverishment of their allies. Aristophanes [269] attributes to the empire of Athens a thousand tributary cities: the number is doubtless a poetical license; yet, when we remember the extent of territory which the league comprehended, and how crowded with cities were all the coasts and islands of Greece, we should probably fall short of the number of tributary cities if we estimated it at six hundred; so that the tribute would not in the time of Pericles average above a talent, or 241l. 13s. 4d. [270] English money, for each city! Even when in a time of urgent demand on the resources of the state [271], Cythera fell into the hands of the Athenians [272], the tribute of that island was assessed but at four talents. And we find, by inscriptions still extant, that some places were rated only at two thousand, and even one thousand drachmas. [273]