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Provincial governors were made more really responsible, and a scientific census revealed the actual tax-paying capacity of the provincials; tax-farming was more closely superintended and gradually disappeared. It is true enough that even under the Empire great fortunes were made and lost, but the gambling spirit, the wild recklessness in monetary dealings, are not met with again.

The fact is that the Latin word applied to the great tax-farming companies, who were acting for Rome, was afterwards transferred to even the smallest collecting agent with opportunities for extortion and harshness. The stratum of Roman society below the knights was extremely composite. The slaves, of course, are not included.

Their aims, their wants, are all confined to the body: such a thing as a tax-farming horse or a litigant frog, a jackdaw sophist, a gnat confectioner, or a cock pander, is unknown; they leave such things to humanity. Mi. It may be as you say. Cock. I'll put that right. It is still dark, get up and come with me. You shall pay a visit to Simon and other rich men, and see how things stand with them.

Everyone knows to what great abuses the royal tax-farming led, and it seems as though there were a law of nature which renders fatter than the rest of mankind those who fatten, not only upon their own laziness, but also upon the work of others. Monsieur Godeau, among financiers, was one of the most classical to be found, that is to say, one of the fattest.

Other taxes those which were indirect might be collected by the great tax-farming companies of Roman "knights," who offered a lump sum for them to the government, and made what they could out of the bargain. One incidental consequence of this systematic division into communes was that there spread throughout the empire a strong municipal patriotism, especially in the Greek world.

Apart from changes thus organically affecting the industry of the country, Turgot dealt sternly with certain corruptions that had crept into the system of tax-farming, as well as with the monstrous abuses of the system of court-pensions. The measures we have enumerated were all excellent in themselves, and the state of the kingdom was such as urgently to call for them.

The substitution of national forces for mercenary praetorians: the substitution of direct imperial government of the provinces for devolution to seigneurs, tribal chiefs, and irresponsible officers: the substitution of direct collection for tax-farming: and the substitution of administration by bureaucrats for administration by household officers these, the chief reforms carried through under Mahmud, were all anti-Byzantine.