then furnished by Egypt to Constantinople was eight hundred thousand artabæ, which, if calculated as equal to the ardeb of the present day*, amount to four hundred and fifty thousand quarters; and as, by the same law, a fine of three solidi for every three artaba was to attach to all who, by neglect of their duty, should occasion any delay in the collection, the value of each artaba may be taken at one third of this sum, or about seven shillings; consequently, that of the corn annually sent to Constantinople would have been nearly three thousand pounds sterling; and, perhaps, a quantity not much inferior to this was detained in the country for the supply of the præfect's palace, the maintenance of the troops, and the gratuitous distributions of corn granted to Alexandria by Diocletian, and confirmed and augmented by other

emperors.

"There would still, however, remain a large portion of the public revenues to be paid in money.

"One chief source of misunderstanding among the governors and the governed throughout Egypt, and of the occasional oppression of the latter, was, that the system of regulating the taxes of each province of the empire, once for each successive term of fifteen years, was unwisely extended to Egypt. This indiction, which was introduced by Constantine in lieu of the lustrum, or term of five years, however convenient it might be for other countries, was ill adapted to one wherein the produce of each year must so essentially depend on the extent of the inundation. One consequence of this was,

that frequently the præfects were obliged to return different estates as totally deficient, which opened a door to endless acts of corruption and connivance.

"The obligations imposed on the præfect for the punctual supply of grain, were much more rigorous than those which related to the payments to be made in specie to the imperial treasury; so that he was enabled, from time to time, to desist from his pecuniary demands upon the people, the better to enable them to bring in the stated quantity of corn; but this pretext likewise led the way to infinite abuses. Although the payments in money ought to have equalled two thirds of that in kind, Justinian complains, in his edict, that they were frequently reduced to nothing, wholly absorbed in pretended expenses, and pillaged by the secret understanding of the Egyptian tax-gatherers and the public agents. It is scarcely possible to conceive the moral weakness of a government which knew not how to put a stop to evils of this nature, with all the military means of the empire at their disposal, and no ostensible resistance to their operations but the bare principle of corruption. These deductions from the tax demanded by the government, which nearly equalled their amount, appear the more extraordinary, as we find in the same edict of Justinian, that, throughout every village and district, the inhabitants were liable to other calls for the maintenance of the canals and dykes, public buildings, and the salaries of subaltern agents.

**

"The author of the essay from which the greater

* Reynier, L'Egypte sous les Romains, 1807.

part of these observations are taken, is induced to suggest, whether the public accountants of those times may not have acted on the system now pursued under the Turkish establishment; who make an annual charge of near thirty thousand livres for the transport of the dirt and rubbish of Cairo to the seacoast, while it is notorious that not a single boat is employed upon this service.

"The duties of export and import in Egypt, which must have formed a considerable part of the revenue, particularly as long as it continued the emporium of goods between Europe and India, appear to have been farmed to Greeks and Romans, contrary to the system adopted with regard to the tax on land. These duties were payable on the coast of the Red Sea, at Canopus, and at Alexandria. At this latter place, the persons by whom they were farmed had so many opportunities of granting a temporary relief to the necessitous, in advancing money for them, that the vexations they could afterwards practise upon their debtors form the subject of one of the heads of Justinian's edict; and it was in consideration of the profits enjoyed by the same persons, that they were liable to the expenses of the transport of grain from their port to the capital.

"The corporation of Alexandria were released by the same emperor from the repairs of the canal which brought them water from the Nile; and they were allowed four hundred solidi out of a fund called Dinummium Vectigal which, by the explanation which follows, appears to refer to the duties levied upon the ships frequenting the harbour; and

of the expenses which procured them this necessary supply. Besides taxes upon the industry, the trades, and houses of its inhabitants, Alexandria was, from time to time, subjected to a contribution under the name of coronation money. This abuse had arisen out of the custom, once so laudable and useful, of presenting, in the name of the provinces, crowns of gold to proconsuls, or other commanders, who had acted honourably and liberally during their governments. This gradually became so general, that those who were not thus honoured considered themselves as insulted; and, under the emperors, it was soon converted from an honour into a means of raising money. And in addition to the amount demanded from each, grievous in itself to a suffering people, it became much more so by the irregularity and sudden manner in which it was imposed."*

*For many other interesting remarks on the state of Egypt about this period, vide Ægyptiaca, p. 243.

No. 92.

A Captive secured by a handcuff.

Thebes.

VIGNETTE E Part of Cairo, showing the Mulgufs on the houses of modern Egypt.

*

THOUGH the Egyptians are said to have paid less attention to the splendour of their houses than to the decoration of their tombs, the plans of many that remain, and the extent of their villas represented in the sculptures, plainly show, that no precepts of philosophy can oblige man to renounce the luxuries of life. The priests may have taught them that their stay in this world was of short duration; that their present abodes were only inns at which they reposed during their earthly pilgrimaget; and that their tombs alone could be con

Diodor. i. 51.

As Jacob said to Pharaoh, "The days of my pilgrimage are 130