108 (return) [ Cicero in Philip. ii. c. 16.] 109 (return) [ See his epistles. Every such will gave him an occasion of displaying his reverence to the dead, and his justice to the living. He reconciled both in his behavior to a son who had been disinherited by his mother, (v.l.)] In the first and golden years of the reign of Nero, that prince, from a desire of popularity, and perhaps from a blind impulse of benevolence, conceived a wish of abolishing the oppression of the customs and excise. The wisest senators applauded his magnanimity: but they diverted him from the execution of a design which would have dissolved the strength and resources of the republic. 110 Had it indeed been possible to realize this dream of fancy, such princes as Trajan and the Antonines would surely have embraced with ardor the glorious opportunity of conferring so signal an obligation on mankind. Satisfied, however, with alleviating the public burden, they attempted not to remove it. The mildness and precision of their laws ascertained the rule and measure of taxation, and protected the subject of every rank against arbitrary interpretations, antiquated claims, and the insolent vexation of the farmers of the revenue. 111 For it is somewhat singular, that, in every age, the best and wisest of the Roman governors persevered in this pernicious method of collecting the principal branches at least of the excise and customs. 112 110 (return) [ Tacit. Annal. xiii. 50. Esprit des Loix, l. xii. c. 19.] 111 (return) [ See Pliny’s Panegyric, the Augustan History, and Burman de Vectigal. passim.] 112 (return) [ The tributes (properly so called) were not farmed; since the good princes often remitted many millions of arrears.]