Local Burdens
Further the local public burdens are not to be left out of view. They must have been, comparatively, very considerable;(13) for the costs of administration, the keeping of the public buildings in repair, and generally all civil expenses were borne by the local budget, and the Roman government simply undertook to defray the military expenses from their coffers. But even of this military budget considerable items were devolved on the communities—such as the expense of making and maintaining the non-Italian military roads, the costs of the fleets in the non-Italian seas, nay even in great part the outlays for the army, inasmuch as the forces of the client-states as well as those of the subjects were regularly liable to serve at the expense of their communities within their province, and began to be employed with increasing frequency even beyond it—Thracians in Africa, Africans in Italy, arid so on—at the discretion of the Romans.(14) If the provinces only and not Italy paid direct taxes to the government, this was equitable in a financial, if not in a political, aspect so long as Italy alone bore the burdens and expense of the military system; but from the time that this system was abandoned, the provincials were, in a financial point of view, decidedly overburdened.
Extortions
Lastly we must not forget the great chapter of injustice by which in manifold ways the Roman magistrates and farmers of the revenue augmented the burden of taxation on the provinces. Although every present which the governor took might be treated legally as an exaction, and even his right of purchase might be restricted by law, yet the exercise of his public functions offered to him, if he was disposed to do wrong, pretexts more than enough for doing so. The quartering of the troops; the free lodging of the magistrates and of the host of adjutants of senatorial or equestrian rank, of clerks, lictors, heralds, physicians, and priests; the right which the messengers of the state had to be forwarded free of cost; the approval of, and providing transport for, the contributions payable in kind; above all the forced sales and the requisitions—gave all magistrates opportunity to bring home princely fortunes from the provinces. And the plundering became daily more general, the more that the control of the government appeared to be worthless and that of the capitalist-courts to be in reality dangerous to the upright magistrate alone. The institution of a standing commission regarding the exactions of magistrates in the provinces, occasioned by the frequency of complaints as to such cases, in 605,(15) and the laws as to extortion following each other so rapidly and constantly augmenting its penalties, show the daily increasing height of the evil, as the Nilometer shows the rise of the flood.
Under all these circumstances even a taxation moderate in theory might become extremely oppressive in its actual operation; and that it was so is beyond doubt, although the financial oppression, which the Italian merchants and bankers exercised over the provinces, was probably felt as a far heavier burden than the taxation with all the abuses that attached to it.