innocent natives that since December was by its very name the tenth month, they had two more monthly contributions to pay before the end of the year. A paymaster, also a slave, who died in Tiberius’s reign, was notorious for the retinue of fourteen persons who attended him on his travels. He had his private cooks and physicians. But these are isolated cases. On the whole it is clear that the provinces were rejoicing at their deliverance from the oppression of the Republic. They were always anxious to be transferred from the senate to Cæsar. If the tax-gatherer was still at their door, he was now a man under independent authority with a master who would listen to petitions and appeals. Moreover, they now had a government which assisted them to pay by intelligently developing their resources. The public treasury of the senate was no longer entrusted to mere quæstors. Augustus at first instituted prefects for this also. But the dearth of administrative capacity at Rome compelled him to transfer the charge to the prætors. However, he kept an eye upon its administration himself, as is shown by the fact that when he died he left to the state an account of the condition of the treasury. It is still too early to speak of a definite system of division between the public “ærarium” and the emperor’s private “fiscus.” But the budget of the senate would include: REVENUE | EXPENDITURE 5% legacy duty. | Army and police. 2% or 4% duty on sale of slaves. | Religion. 1% on merchandise. | Corn-supply. Customs and harbour dues. | Water-supply. Confiscations from state offenders. | Fire brigade. Intestate estates. | Administration. Public lands. | Provincial tribute. | State mines and works. | Mintage of copper. | The budget of the fiscus would include: REVENUE | EXPENDITURE Tribute of Cæsar’s provinces, | Provincial administration especially Egypt and Gaul. | and Legacies (£15,000,000 in the last | salaries. twenty years). | Largess and bounties. Private domains. | Temples and public Family inheritance. | buildings. Aurum coronarium (a complimentary | Loans and gifts. gift on accession). | The fleets. Private mines and works. | Games and shows. Mintage of silver and gold. | THE PROVINCES