which has resulted from the inactivity of former rulers, and calls attention to his own energy and prowess by which the repair of their errors has been begun.[1] Military operations, however, are expensive, and hostile incursions can only be repelled if people respond freely to the demands of the tax collectors.[2] Justinian asserts that he disdains to imitate the example of his predecessors who sold the offices of the state, thus depriving themselves of the right to expostulate with unjust administrators who embezzled the national funds.[3] But a new era has now dawned, government with pure hands is assured for the future, and liability will be limited strictly to the legitimate imposts. Therefore let all alike sing hymns of praise to God and the Saviour for the passing of these new laws.[4]
Justinian, notwithstanding his professions, was mainly influenced by the hope of pecuniary gain when he essayed to reverse the administrative system of his predecessors. He calculated that the rooted abuses which they had tolerated for centuries were a cause that only one third, possibly, indeed, not more than a fourth, of the taxes collected found their way to the Imperial treasury.[5] Hence his
- ↑ Nov., xxv, 11; cf. Cod., I, xvii, 2, etc.
- ↑ Nov. viii, 10.
- ↑ Ibid., 11.
- ↑ Ibid.
- ↑ Nov. viii, praef. This is his first great Reform Act, to which the rest are expletory. He opens by celebrating his public spirit and philanthropy. "Day and night alike we devote to lucubrations and cogitations respecting whatever may be of utility to our subjects, so that they may be able to live peacefully and free from all anxiety," etc. But he soon begins to let the cat out of the bag—"We find that many causes of injustice have crept in whereby our subjects are reduced to indigence, so that they cannot pay the proper tributes. . . . Protected from the oppression of the governors, they will thrive, and hence the state and treasury will overflow, having rich taxpayers at its disposal," etc.
