of the Berlin Academy (1822 and 1823) have thrown new light on the taxation system of the Empire.

Gibbon, according to M.Savigny, is mistaken in supposing that there was but one kind of capitation tax; there was a land tax, and a capitation tax, strictly so called.

The land tax was, in its operation, a proprietor's or landlord's tax.

But, besides this, there was a direct capitation tax on all who were not possessed of landed property.

This tax dates from the time of the Roman conquests; its amount is not clearly known.