An accurate census, [173] or survey, was the only equitable mode of ascertaining the proportion which every citizen should be obliged to contribute for the public service; and from the well-known period of the indictions, there is reason to believe that this difficult and expensive operation was repeated at the regular distance of fifteen years.

The lands were measured by surveyors, who were sent into the provinces; their nature, whether arable or pasture, or vineyards or woods, was distinctly reported; and an estimate was made of their common value from the average produce of five years.

The numbers of slaves and of cattle constituted an essential part of the report; an oath was administered to the proprietors, which bound them to disclose the true state of their affairs; and their attempts to prevaricate, or elude the intention of the legislator, were severely watched, and punished as a capital crime, which included the double guilt of treason and sacrilege.

[174] A large portion of the tribute was paid in money; and of the current coin of the empire, gold alone could be legally accepted.

[175] The remainder of the taxes, according to the proportions determined by the annual indiction, was furnished in a manner still more direct, and still more oppressive.
According to the different nature of lands, their real produce in the various articles of wine or oil, corn or barley, wood or iron, was transported by the labor or at the expense of the provincials [175a] to the Imperial magazines, from whence they were occasionally distributed for the use of the court, of the army, and of two capitals, Rome and Constantinople.