116) argues with weight and learning on the subject of the capitation; but while he explains the caput, as a share or measure of property, he too absolutely excludes the idea of a personal assessment.] [Footnote 179: Quid profuerit (Julianus) anhelantibus extrema penuria Gallis, hinc maxime claret, quod primitus partes eas ingressus, pro capitibusingulis tributi nomine vicenos quinos aureos reperit flagitari; discedens vero septenos tantum numera universa complentes.Ammian.

l.
xvi.c.

5.] [Footnote 180: In the calculation of any sum of money under Constantine and his successors, we need only refer to the excellent discourse of Mr.
Greaves on the Denarius, for the proof of the following principles; 1.
That the ancient and modern Roman pound, containing 5256 grains of Troy weight, is about one twelfth lighter than the English pound, which is composed of 5760 of the same grains.2.That the pound of gold, which had once been divided into forty-eight aurei, was at this time coined into seventy-two smaller pieces of the same denomination.3.That five of these aurei were the legal tender for a pound of silver, and that consequently the pound of gold was exchanged for fourteen pounds eight ounces of silver, according to the Roman, or about thirteen pounds according to the English weight.4.That the English pound of silver is coined into sixty-two shillings.

From these elements we may compute the Roman pound of gold, the usual method of reckoning large sums, at forty pounds sterling, and we may fix the currency of the aureus at somewhat more than eleven shillings.

* Note: See, likewise, a Dissertation of M.Letronne, "Considerations Generales sur l'Evaluation des Monnaies Grecques et Romaines" Paris, 1817--M.] I.It is obvious, that, as long as the immutable constitution of human nature produces and maintains so unequal a division of property, the most numerous part of the community would be deprived of their subsistence, by the equal assessment of a tax from which the sovereign would derive a very trifling revenue.