The financial system of the Roman community also retrograded rather than advanced during this epoch.  The amount of their revenues, indeed, was visibly on the increase.  The indirect taxes—­there were no direct taxes in Rome—­increased in consequence of the enlargement of the Roman territory, which rendered it necessary, for example, to institute new customs-offices along the Campanian and Bruttian coasts at Puteoli, Castra (Squillace), and elsewhere, in 555 and 575.  The same reason led to the new salt-tariff of 550 fixing the scale of prices at which salt was to be sold in the different districts of Italy, as it was no longer possible to furnish salt at one and the same price to the Roman burgesses now scattered throughout the land; but, as the Roman government probably supplied the burgesses with salt at cost price, if not below it, this financial measure yielded no gain to the state.  Still more considerable was the increase in the produce of the domains.  The duty indeed, which of right was payable to the treasury from the Italian domain-lands granted for occupation, was in the great majority of cases neither demanded nor paid.  On the other hand the -scriptura- was retained; and not only so, but the domains recently acquired in the second Punic war, particularly the greater portion of the territory of Capua(21) and that of Leontini,(22) instead of being given up to occupation, were parcelled out and let to petty temporary lessees, and the attempts at occupation made in these cases were opposed with more than usual energy by the government; by which means the state acquired a considerable and secure source of income.  The mines of the state also, particularly the important Spanish mines, were turned to profit on lease.  Lastly, the revenue was augmented by the tribute of the transmarine subjects.  From extraordinary sources very considerable sums accrued during this epoch to the state treasury, particularly the produce of the spoil in the war with Antiochus, 200 millions of sesterces (2,000,000 pounds), and that of the war with Perseus, 210 millions of sesterces (2,100,000 pounds)—­the latter, the largest sum in cash which ever came at one time into the Roman treasury.

But this increase of revenue was for the most part counterbalanced by the increasing expenditure.  The provinces, Sicily perhaps excepted, probably cost nearly as much as they yielded; the expenditure on highways and other structures rose in proportion to the extension of territory; the repayment also of the advances (-tributa-) received from the freeholder burgesses during times of severe war formed a burden for many a year afterwards on the Roman treasury.  To these fell to be added very considerable losses occasioned to the revenue by the mismanagement, negligence, or connivance of the supreme magistrates.  Of the conduct of the officials in the provinces, of their luxurious living at the expense of the public purse, of their embezzlement more especially of the