In addition to these fundamental reforms a thorough revision of the income and expenditure took place. The ordinary sources of income were everywhere regulated and fixed. Exemption from taxation was conferred on not a few communities and even on whole districts, whether indirectly by the bestowal of the Roman or Latin franchise, or directly by special privilege; it was obtained e. g. by all the Sicilian communities[41] in the former, by the town of Ilion in the latter way. Still greater was the number of those whose proportion of tribute was lowered; the communities in Further Spain, for instance, already after Caesar's governorship had on his suggestion a reduction of tribute granted to them by the senate, and now the most oppressed province of Asia had not only the levying of its direct taxes facilitated, but also a third of them wholly remitted. The newly-added taxes, such as those of the communities subdued in Illyria and above all of the Gallic communities - which latter together paid annually 40,000,000 sesterces (400,000 pounds) - were fixed throughout on a low scale. It is true on the other hand that various towns such as Little Leptis in Africa, Sulci in Sardinia, and several Spanish communities, had their tribute raised by way of penalty for their conduct during the last war. The very lucrative Italian harbour-tolls abolished in the recent times of anarchy were re-established all the more readily, that this tax fell essentially on luxuries imported from the east. To these new or revived sources of ordinary income were added the sums which accrued by extraordinary means, especially in consequence of the civil war, to the victor - the booty collected in Gaul; the stock of cash in the capital; the treasures taken from the Italian and Spanish temples; the sums raised in the shape of forced loan, compulsory present, or fine, from the dependent communities and dynasts, and the pecuniary penalties imposed in a similar way by judicial sentence, or simply by sending an order to pay, on individual wealthy Romans; and above all things the proceeds from the estate of defeated opponents. How productive these sources of income were, we may learn from the fact, that the fine of the African capitalists who sat in the opposition-senate alone amounted to 100,000,000 sesterces (1,000,000 pounds) and the price paid by the purchasers of the property of Pompeius to 70,000,000 sesterces (700,000 pounds). This course was necessary, because the power of the beaten nobility rested in great measure on their colossal wealth and could only be effectually broken by imposing on them the defrayment of the costs of the war. But the odium of the confiscations was in some measure mitigated by the fact that Caesar directed their proceeds solely to the benefit of the state, and, instead of overlooking after the manner of Sulla any act of fraud in his favourites, exacted the purchase-money with rigour even from his most faithful adherents, e. g. from Marcus Antonius.
In the expenditure a diminution was in the first place obtained by the considerable restriction of the largesses of grain. The distribution of corn to the poor of the capital which was retained, as well as the kindred supply of oil newly introduced by Caesar for the Roman baths, were at least in great part charged once for all on the contributions in kind from Sardinia and especially from Africa, and were thereby wholly or for the most part kept separate from the exchequer. On the other hand the regular expenditure for the military system was increased partly by the augmentation of the standing army, partly by the raising of the pay of the legionary from 480 sesterces (5 pounds) to 900 (9 pounds) annually.
Both steps were in fact indispensable. There was a total want of any real defence for the frontiers, and an indispensable preliminary to it was a considerable increase of the army. The doubling of the pay was doubtless employed by Caesar to attach his soldiers firmly to him[42], but was not introduced as a permanent innovation on that account. The former pay of 1 1/3 sesterces (3 1/4 pence) per day had been fixed in very ancient times, when money had an altogether different value from that which it had in the Rome of Caesar's day; it could only have been retained down to a period when the common day-labourer in the capital earned by the labour of his hands daily on an average 3 sesterces (7 1/2 pence), because in those times the soldier entered the army not for the sake of the pay, but chiefly for the sake of the - in great measure illicit - perquisites of military service. The first condition in order to a serious reform in the military system, and to the getting rid of those irregular gains of the soldier which formed a burden mostly on the provincials, was an increase suitable to the times in the regular pay; and the fixing of it at 2 1/2 sesterces (6 1/2 pence) may be regarded as an equitable step, while the great burden thereby imposed on the treasury was a necessary, and in its consequences a beneficial, course.
Of the amount of the extraordinary expenses which Caesar had to undertake or voluntarily undertook, it is difficult to form a conception. The wars themselves consumed enormous sums; and sums perhaps not less were required to fulfil the promises which Caesar had been obliged to make during the civil war.
It was a bad example and one unhappily not lost sight of in the sequel, that every common soldier received for his participation in the civil war 20,000 sesterces (200 pounds), every burgess of the multitude in the capital for his non-participation in it 300 sesterces (3 pounds) as an addition to his aliment; but Caesar, after having once under the pressure of circumstances pledged his word, was too much of a king to abate from it. Besides, Caesar answered innumerable demands of honourable liberality, and put into circulation immense sums for building more especially, which had been shamefully neglected during the financial distress of the last times of the republic - the cost of his buildings executed partly during the Gallic campaigns, partly afterwards, in the capital was reckoned at 160,000,000 sesterces (1,600,000 pounds). The general result of the financial administration of Caesar is expressed in the fact that, while by sagacious and energetic reforms and by a right combination of economy and liberality he amply and fully met all equitable claims, nevertheless already in March 710 there lay in the public treasury 700,000,000 and in his own 100,000,000 sesterces (together 8,000,000 pounds) - a sum which exceeded by tenfold the amount of cash in the treasury in the most flourishing times of the republic[43].
But the task of breaking up the old parties and furnishing the new commonwealth with an appropriate constitution, an efficient army, and well-ordered finances, difficult as it was, was not the most difficult part of Caesar's work. If the Italian nation was really to be regenerated, it required a reorganization which should transform all parts of the great empire - Rome, Italy, and the provinces. Let us endeavour here also to delineate the old state of things, as well as the beginnings of a new and more tolerable time.
41. Varro attests the discontinuance of the Sicilian