185 (return) [ We might derive an additional supply of 301,750 inhabitants from the dioceses of Châlons (_Cabillonum_) and of Maçon, (_Matisco_,) since they contain, the one 200, and the other 260 parishes. This accession of territory might be justified by very specious reasons. 1. Châlons and Maçon were undoubtedly within the original jurisdiction of the Ædui. (See D’Anville, Notice, p. 187, 443.) 2. In the Notitia of Gaul, they are enumerated not as _Civitates_, but merely as _Castra_. 3. They do not appear to have been episcopal seats before the fifth and sixth centuries. Yet there is a passage in Eumenius (Panegyr. Vet. viii. 7) which very forcibly deters me from extending the territory of the Ædui, in the reign of Constantine, along the beautiful banks of the navigable Saône. * Note: In this passage of Eumenius, Savigny supposes the original number to have been 32,000: 7000 being discharged, there remained 25,000 liable to the tribute. See Mem. quoted above.—M.] 186 (return) [ Eumenius in Panegyr Vet. viii. 11.] 187 (return) [ L’Abbé du Bos, Hist. Critique de la M. F. tom. i. p. 121] But this tax, or capitation, on the proprietors of land, would have suffered a rich and numerous class of free citizens to escape. With the view of sharing that species of wealth which is derived from art or labor, and which exists in money or in merchandise, the emperors imposed a distinct and personal tribute on the trading part of their subjects. 188 Some exemptions, very strictly confined both in time and place, were allowed to the proprietors who disposed of the produce of their own estates. Some indulgence was granted to the profession of the liberal arts: but every other branch of commercial industry was affected by the severity of the law. The honorable merchant of Alexandria, who imported the gems and spices of India for the use of the western world; the usurer, who derived from the interest of money a silent and ignominious profit; the ingenious manufacturer, the diligent mechanic, and even the most obscure retailer of a sequestered village, were obliged to admit the officers of the revenue into the partnership of their gain; and the sovereign of the Roman empire, who tolerated the profession, consented to share the infamous salary, of public prostitutes. 18811 As this general tax upon industry was collected every fourth year, it was styled the _Lustral Contribution:_ and the historian Zosimus 189 laments that the approach of the fatal period was announced by the tears and terrors of the citizens, who were often compelled by the impending scourge to embrace the most abhorred and unnatural methods of procuring the sum at which their property had been assessed.