下载辰思小说免费APP
Thetemporarytaxofapitcherofwineforeveryacre，[37]whichwasoneoftheexactionsofChilpericandFredegonda，relatedonlytotheRomans。AndindeeditwasnottheFranksthattoretherollsofthosetaxes，buttheclergy，whointhosedayswereallRomans。[38]Theburdenofthistaxlaychieflyontheinhabitantsofthetowns；[39]nowthesewerealmostallinhabitedbyRomans。
GregoryofToursrelates[40]thatacertainjudgewasobliged，afterthedeathofChilperic，totakerefugeinachurch，forhavingunderthereignofthatprinceorderedtaxestobeleviedonseveralFrankswhointhereignofChildebertwereingenui，orfree—born：MultosdeFrancis，quitemporeChildebertiregisingenuifuerant，publicotributosubegit。
ThereforetheFrankswhowerenotbondmenpaidnotaxes。
ThereisnotagrammarianbutwouldturnpaletoseehowtheAbbéduBoshasinterpretedthispassage。[41]Heobservesthatinthosedaysthefreedmenwerealsocalledingenui。UponthissuppositionherenderstheLatinwordingenui，bythewords"freedfromtaxes"；aphrasewhichweindeedmayuseinFrench，aswesay"freedfromcares，""freedfrompunishments"；butintheLatintonguesuchexpressionsasingenuiatributis，libertiniatributis，manumissitributorum，wouldbequitemonstrous。
Parthenius，saysGregoryofTours，[42]hadliketohavebeenputtodeathbytheFranksforsubjectingthemtotaxes。TheAbbéduBosfindinghimselfhardpressedbythispassage[43]verycoollyassumesthethinginquestion；itwas，sayshe，asurcharge。
WefindinthelawoftheVisigoths[44]thatwhenaBarbarianhadseizedupontheestateofaRoman，thejudgeobligedhimtosellit，totheendthatthisestatemightcontinuetobetributary；consequentlytheBarbarianspaidnolandtaxes。[45]
TheAbbéduBos，[46]whowouldfainhavetheVisigothssubjectedtotaxes，[47]quitstheliteralandspiritualsenseofthelaw，andpretends，uponnootherindeedthananimaginaryfoundation，thatbetweentheestablishmentoftheGothsandthislaw，therehadbeenanaugmentationoftaxeswhichrelatedonlytotheRomans。ButnonebutFatherHarduinareallowedthustoexerciseanarbitrarypoweroverfacts。
Thislearnedauthor[48]hasrummagedJustinian’sCode[49]insearchoflawstoprovethat，amongtheRomans，themilitarybeneficesweresubjecttotaxes。WhencehewouldinferthatthesameheldgoodwithregardtofiefsorbeneficesamongtheFranks。ButtheopinionthatourfiefsderivetheiroriginfromthatInstitutionoftheRomansisatpresentexploded；itobtainedonlyatatimewhentheRomanhistory，notours，waswellunderstood，andourancientrecordslayburiedinobscurityanddust。
ButtheAbbéisinthewrongtoquoteCassiodorus，andtomakeuseofwhatwastransactinginItaly，andinthepartofGaulsubjecttoTheodoric，inordertoacquaintuswiththepracticeestablishedamongtheFranks；thesearethingswhichmustnotbeconfounded。Iproposetoshow，sometimeorother，inacertainwork，thattheplanofthemonarchyoftheOstrogothswasentirelydifferentfromthatofanyothergovernmentfoundedinthosedaysbytheotherBarbariannations；andthatsofarfromourbeingentitledtoaffirmthatapracticeobtainedamongtheFranksbecauseitwasestablishedamongtheOstrogoths，wehaveonthecontraryjustreasontothinkthatacustomoftheOstrogothswasnotinforceamongtheFranks。
Thehardesttaskforpersonsofextensiveeruditionistoseektheirproofsinsuchpassagesasbearuponthesubject，andtofind，ifwemaybeallowedtoexpressourselvesinastronomicalterms，thepositionofthesun。
Thesameauthormakesawronguseofthecapitularies，aswellasofthehistoriansandlawsofthebarbarousnations。WhenhewantstheFrankstopaytaxes，heappliestofreemenwhatcanbeunderstoodonlyofbondmen；[50]whenhespeaksoftheirmilitaryservice，heappliestobondmenwhatcanneverrelatebuttofreemen。[51]
13。OfTaxespaidbytheRomansandGaulsintheMonarchyoftheFranks。
Imighthereexaminewhether，aftertheGaulsandRomanswereconquered，theycontinuedtopaythetaxestowhichtheyweresubjectundertheemperors。But，forthesakeofbrevity，Ishallbesatisfiedwithobservingthat，iftheypaidtheminthebeginning，theyweresoonafterexempted，andthatthosetaxeswerechangedintoamilitaryservice。
For，Iconfess，IcanhardlyconceivehowtheFranksshouldhavebeenatfirstsuchgreatfriends，andafterwardssuchsuddenandviolentenemies，totaxes。
Acapitulary[52]ofLouistheDebonnaireexplainsextremelywellthesituationofthefreemeninthemonarchyoftheFranks。SometroopsofGothsorIberians，flyingfromtheoppressionoftheMoors，werereceivedintoLouis’dominions。Theagreementmadewiththemwasthat，likeotherfreemen，theyshouldfollowtheircounttothearmy；andthatuponamarchtheyshouldmountguardandpatrolunderthecommandalsooftheircount；andthattheyshouldfurnishhorsesandcarriagesforbaggagetotheking’scommissaries，[53]andtotheambassadorsintheirwaytoorfromcourt；andthattheyshouldnotbecompelledtopayanyfurtherimpost，butshouldbetreatedastheotherfreemen。
Itcannotbesaidthatthesewerenewusagesintroducedatthecommencementofthesecondrace。Thismustbereferredatleasttothemiddleortotheendofthefirst。Acapitularyoftheyear864[54]
saysinexpresstermsthatitwastheancientcustomforfreementoperformmilitaryservice，andtofurnishlikewisethehorsesandcarriagesabove—mentioned；dutiesparticulartothemselves，andfromwhichthosewhopossessedthefiefswereexempt，asIshallprovehereafter。
Thisisnotall；therewasaregulationwhichhardlypermittedtheimposingoftaxesonthosefreemen。[55]Hewhohadfourmanorswasobligedtomarchagainsttheenemy：[56]hewhohadbutthreewasjoinedwithafreemanthathadonlyone；thelatterborethefourthpartoftheother’scharges，andstayedathome。Inlikemanner，theyjoinedtwofreemenwhohadeachtwomanors；hewhowenttothearmyhadhalfhischargesbornebyhimwhostayedathome。
Again，wehaveaninfinitenumberofcharters，inwhichtheprivilegesoffiefsaregrantedtolandsordistrictspossessedbyfreemen，andofwhichIshallmakefurthermentionhereafter。[57]Theselandsareexemptedfromallthedutiesorserviceswhichwererequiredofthembythecounts，andbytherestoftheking’sofficers；andasalltheseservicesareparticularlyenumeratedwithoutmakinganymentionoftaxes，itismanifestthatnotaxeswereimposeduponthem。
ItwasverynaturalthattheRomansystemoftaxationshouldofitselffalloutofuseinthemonarchyoftheFranks；itwasamostcomplicateddevice，farabovetheconception，andwidefromtheplanofthosesimplepeople。WeretheTartarstooverrunEurope，weshouldfinditverydifficulttomakethemcomprehendwhatismeantbyourfinanciers。
TheanonymousauthorofthelifeofLouistheDebonnaire，[58]speakingofthecountsandotherofficersofthenationoftheFranks，whomCharlemagneestablishedinAquitania，says，thatheentrustedthemwiththecareofdefendingthefrontiers，asalsowiththemilitarypowerandthedirectionofthedemesnesbelongingtothecrown。Thisshowsthestateoftheroyalrevenuesunderthesecondrace。Theprincehadkepthisdemesnesinhisownhands，andemployedhisbondmeninimprovingthem。Buttheindictions，thecapitationsandotherimpostsraisedatthetimeoftheemperorsonthepersonsorgoodsoffreemenhadbeenchangedintoanobligationofdefendingthefrontiersandmarchingagainsttheenemy。
Inthesamehistory，[59]wefindthatLouistheDebonnaire，havingbeentowaituponhisfatherinGermany，thisprinceaskedhim，whyhe，whowasacrownedhead，cametobesopoor：towhichLouismadeanswerthathewasonlyanominalking，andthatthegreatlordswerepossessedofalmostallhisdemesnes；thatCharlemagne，beingapprehensivelestthisyoungprinceshouldforfeittheiraffection，ifheattemptedhimselftoresumewhathehadinconsideratelygranted，appointedcommissariestorestorethingstoth
