18011 (return) [ Two masterly dissertations of M. Savigny, in the Mem. of the Berlin Academy (1822 and 1823) have thrown new light on the taxation system of the Empire. Gibbon, according to M. Savigny, is mistaken in supposing that there was but one kind of capitation tax; there was a land tax, and a capitation tax, strictly so called. The land tax was, in its operation, a proprietor’s or landlord’s tax. But, besides this, there was a direct capitation tax on all who were not possessed of landed property. This tax dates from the time of the Roman conquests; its amount is not clearly known. Gradual exemptions released different persons and classes from this tax. One edict exempts painters. In Syria, all under twelve or fourteen, or above sixty-five, were exempted; at a later period, all under twenty, and all unmarried females; still later, all under twenty-five, widows and nuns, soldiers, veterani and clerici—whole dioceses, that of Thrace and Illyricum. Under Galerius and Licinius, the plebs urbana became exempt; though this, perhaps, was only an ordinance for the East. By degrees, however, the exemption was extended to all the inhabitants of towns; and as it was strictly capitatio plebeia, from which all possessors were exempted it fell at length altogether on the coloni and agricultural slaves. These were registered in the same cataster (capitastrum) with the land tax. It was paid by the proprietor, who raised it again from his coloni and laborers.—M.] 181 (return) [ Geryones nos esse puta, monstrumque tributum, Hîc _capita_ ut vivam, tu mihi tolle _tria_. Sidon. Apollinar. Carm. xiii. The reputation of Father Sirmond led me to expect more satisfaction than I have found in his note (p. 144) on this remarkable passage. The words, suo vel _suorum_ nomine, betray the perplexity of the commentator.]