The sentiments, and, indeed, the situation, of Caracalla were very different from those of the Antonines. Inattentive, or rather averse, to the welfare of his people, he found himself under the necessity of gratifying the insatiate avarice which he had excited in the army. Of the several impositions introduced by Augustus, the twentieth on inheritances and legacies was the most fruitful, as well as the most comprehensive. As its influence was not confined to Rome or Italy, the produce continually increased with the gradual extension of the Roman City. The new citizens, though charged, on equal terms, 113 with the payment of new taxes, which had not affected them as subjects, derived an ample compensation from the rank they obtained, the privileges they acquired, and the fair prospect of honors and fortune that was thrown open to their ambition. But the favor which implied a distinction was lost in the prodigality of Caracalla, and the reluctant provincials were compelled to assume the vain title, and the real obligations, of Roman citizens. 1131 Nor was the rapacious son of Severus contented with such a measure of taxation as had appeared sufficient to his moderate predecessors. Instead of a twentieth, he exacted a tenth of all legacies and inheritances; and during his reign (for the ancient proportion was restored after his death) he crushed alike every part of the empire under the weight of his iron sceptre. 114 113 (return) [ The situation of the new citizens is minutely described by Pliny, (Panegyric, c. 37, 38, 39). Trajan published a law very much in their favor.] 1131 (return) [ Gibbon has adopted the opinion of Spanheim and of Burman, which attributes to Caracalla this edict, which gave the right of the city to all the inhabitants of the provinces. This opinion may be disputed. Several passages of Spartianus, of Aurelius Victor, and of Aristides, attribute this edict to Marc. Aurelius. See a learned essay, entitled Joh. P. Mahneri Comm. de Marc. Aur. Antonino Constitutionis de Civitate Universo Orbi Romano data auctore. Halæ, 1772, 8vo. It appears that Marc. Aurelius made some modifications of this edict, which released the provincials from some of the charges imposed by the right of the city, and deprived them of some of the advantages which it conferred. Caracalla annulled these modifications.—W.] 114 (return) [ Dion, l. lxxvii. p. 1295.]