of René of Aragon against Alfonso of Aragon—a vain expenditure, since Alfonso took besieged Naples, and established himself so firmly that all the enterprises of Anjou against him, and his son and successor Ferrante, were frustrated. The distribution of the taxes was a perpetual means for the faction to oppress those whom they disliked. Many people were entirely ruined. A number of considerable citizens had left the city and retired to villas, to escape the immoderate exactions, as the country had less to pay than Florence, but it availed them little. It was said of Cosimo de’ Medici, that instead of the dagger, the usual weapon, he employed the taxes to rid himself of his enemies. He retained the instrument, or, as Francesco Guicciardini says, the dishonesty of the taxes, in his own hands, in order to ruin those in whom he saw declared opponents, to bring down to poverty others whom he mistrusted or who were inconvenient to him, and to favour partisans. The members of the commission entrusted with laying on the taxes were either his creatures or dependent on him. Lightening the burdens of the lower classes was only the pretext, and the humiliation of the independent burghers the real aim. This aim was attained by Cosimo, his son, and his grandson. ‘It is well known,’ remarks the statesman and historian just mentioned, in his reflections on the Florentine administration, ‘how much nobility and wealth were destroyed by Cosimo and his descendants by taxation. The Medici never allowed a fixed method and legal distribution, but always reserved to themselves the power of bearing heavily upon individuals according to their pleasure. Had they only employed this weapon to protect themselves against enemies and suspicious persons, they would have been to a certain extent excusable; but as they did not succeed by other means, or by appealing to their ambition and vanity, in attaching to themselves peaceful citizens more intent on their own business than on affairs of State, they made use of the taxes to win them over, and to set themselves up as lords of all, while they forced the people to seek to divine their will even in trifles.’ The most striking example of the abuse of the power of taxation is the history of Giannozzo Manetti. After a life spent in the service of the State and of science, the veneration shown him both at home and abroad, as well as his inclination for Venice, brought on him the disfavour of Cosimo and his adherents, and he saw himself reduced to beggary by taxes which reached the incredible height of 135,000 gold florins. Abandoning house, property, and State-papers he went into voluntary exile, to drag out the few days still remaining to him, by means of first a Papal, and later a Neapolitan pension.