The theory advanced by Wilcken-Mitteis (Grundzüge und Chrestomathie der Pap. vol. I.) that all who paid a poll-tax were _dediticii_, and therefore excluded from the Const. Ant. is wholly gratuitous. There is no evidence whatever connecting the _dediticii_ with the poll-tax. Footnote 388: There are few reliable statements in the extant texts for estimating the population. Beloch’s work on the subject puts all the data together, but nothing except uncertain conjectures can be offered. Footnote 389: Lanciani, Ancient Rome, pp. 50-51; Pelham, Essays on Roman History, pp. 268 seq. Footnote 390: Lampridius, Alex. 33: _corpora omnium constituit vinariorum_ ... _et omnino omnium artium_. Footnote 391: These are the _collegia, idcirco instituta ut necessariam operam publicis utilitatibus exhiberent_ (Dig. 50, 6, 6, 1). They are the transportation companies and others engaged in caring for and distributing the _annona_, the fire companies and the burial associations of the poor. Cf. C. I. L. vi. 85, 29691; x. 1642, xiv. 2112. Footnote 392: The _institutio alimentaria_ commemorated on the marble slabs (_anaglypha_) in the Forum and by the bronze tablets of Veleia and the Baebiani (C. I. L. ix. 1147; xi. 1455). It had begun with Nerva: _puellas puerosque natos parentibus egestosis sumptu publico per Italiae oppida ali iussit_ (Aur. Vict., Nerva, xii.). Footnote 393: An entire article of the Digest (26, 1) is devoted to the _tutela_. Another one (27, 1) deals with _excusationes_, which are mainly exemptions from the burden of the _tutela_. Footnote 394: The distinction is thoroughgoing in the penal clauses cited in the Digest. It was already established in Trajan’s time (Plin. Ep. X. lxxix. 3). It is implied in Suetonius, Gaius, 27: _multos honesti ordinis_. It is doubtful, however, whether the distinction was already recognized in the time of Caligula. Footnote 395: Gaius wrote about 150 C.E., probably in the eastern provinces. Footnote 396: Abot ii. 5. The saying of Hillel has no direct reference to apostasy, and concerns rather arrogance or eccentricity of conduct. But it literally describes the act by which such a man as Tiberius Julius Alexander ceased to be classed as a Jew. Footnote 397: Cf. Plutarch, Numa, 17; Dionys. Hal. iv. 43. Footnote 398: Dig. 50, 2, 3, 3. Footnote 399: Cod. Theod. viii. 14. Footnote 400: Exodus xxi. 2; Josephus, Ant. IV. viii. 28. Footnote 401: Bab. Bat. 3b; Gittin 46b. The duty was regarded as of the highest urgency. Footnote 402: Vogelstein and Rieger, Gesch. der Juden, p. 61 seq. Friedländer, Darstellungen der Sitt. 7th i. p. 514. Footnote 403: Ox. Pap. ii. no. 276. Footnote 404: Aurelian reigned from 270-275 C.E. The _sol invictus_ whom he adored was probably the Baal of Palmyra. Cumont, Les rel. orient, pp. 170, 367, n. 59. Footnote 405: Cod. Theod. xvi. 4. Footnote 406: