176 (return) [ Some precautions were taken (see Cod. Theod. l. xi. tit. ii. and Cod. Justinian. l. x. tit. xxvii. leg. 1, 2, 3) to restrain the magistrates from the abuse of their authority, either in the exaction or in the purchase of corn: but those who had learning enough to read the orations of Cicero against Verres, (iii. de Frumento,) might instruct themselves in all the various arts of oppression, with regard to the weight, the price, the quality, and the carriage. The avarice of an unlettered governor would supply the ignorance of precept or precedent.] 177 (return) [ Cod. Theod. l. xi. tit. xxviii. leg. 2, published the 24th of March, A. D. 395, by the emperor Honorius, only two months after the death of his father, Theodosius. He speaks of 528,042 Roman jugera, which I have reduced to the English measure. The jugerum contained 28,800 square Roman feet.] Either from design or from accident, the mode of assessment seemed to unite the substance of a land tax with the forms of a capitation. 178 The returns which were sent of every province or district, expressed the number of tributary subjects, and the amount of the public impositions. The latter of these sums was divided by the former; and the estimate, that such a province contained so many _capita_, or heads of tribute; and that each _head_ was rated at such a price, was universally received, not only in the popular, but even in the legal computation. The value of a tributary head must have varied, according to many accidental, or at least fluctuating circumstances; but some knowledge has been preserved of a very curious fact, the more important, since it relates to one of the richest provinces of the Roman empire, and which now flourishes as the most splendid of the European kingdoms. The rapacious ministers of Constantius had exhausted the wealth of Gaul, by exacting twenty-five pieces of gold for the annual tribute of every head. The humane policy of his successor reduced the capitation to seven pieces. 179 A moderate proportion between these opposite extremes of extraordinary oppression and of transient indulgence, may therefore be fixed at sixteen pieces of gold, or about nine pounds sterling, the common standard, perhaps, of the impositions of Gaul. 180 But this calculation, or rather, indeed, the facts from whence it is deduced, cannot fail of suggesting two difficulties to a thinking mind, who will be at once surprised by the _equality_, and by the _enormity_, of the capitation. An attempt to explain them may perhaps reflect some light on the interesting subject of the finances of the declining empire.