But by far the most important institution which this epoch introduced into the Roman commonwealth, and that at the same time which involved the most decided and fatal deviation from the course hitherto pursued, was the new provincial magistracies.  The earlier state-law of Rome knew nothing of tributary subjects:  the conquered communities were either sold into slavery, or merged in the Roman commonwealth, or lastly, admitted to an alliance which secured to them at least communal independence and freedom from taxation.  But the Carthaginian possessions in Sicily, Sardinia, and Spain, as well as the kingdom of Hiero, had paid tribute and rent to their former masters:  if Rome was desirous of retaining these possessions at all, it was in the judgment of the short-sighted the most judicious, and undoubtedly the most convenient, course to administer the new territories entirely in accordance with the rules heretofore observed.  Accordingly the Romans simply retained the Carthagino-Hieronic provincial constitution, and organized in accordance with it those provinces also, such as Hither Spain, which they wrested from the barbarians.  It was the shirt of Nessus which they inherited from the enemy.  Beyond doubt at first the Roman government intended, in imposing taxes on their subjects, not strictly to enrich themselves, but only to cover the cost of administration and defence; but they already deviated from this course, when they made Macedonia and Illyria tributary without undertaking the government or the guardianship of the frontier there.  The fact, however, that they still maintained moderation in the imposition of burdens was of little consequence, as compared with the conversion of their sovereignty into a right yielding profit at all; the fall was the same, whether a single apple was taken or the tree was plundered.

Position of the Governors

Punishment followed in the steps of wrong.  The new provincial system necessitated the appointment of governors, whose position was absolutely incompatible not only with the welfare of the provinces, but with the Roman constitution.  As the Roman community in the provinces took the place of the former ruler of the land, so their governor appeared there in the king’s stead; the Sicilian praetor, for example, resided in the palace of Hiero at Syracuse.  It is true, that by right the governor nevertheless ought to administer his office with republican honesty and frugality.  Cato, when governor of Sardinia, appeared in the towns subject to him on foot and attended by a single servant, who carried his coat and sacrificial ladle; and, when he returned home from his Spanish governorship, he sold his war-horse beforehand, because he did not hold himself entitled to charge the state with the expenses of its transport.  There is no question that the Roman governors—­although certainly but few of them pushed their conscientiousness, like Cato, to the verge of being niggardly and ridiculous—­made