Res Gestae
Ammianus Marcellinus
Ammianus Marcellinus. Ammianus Marcellinus, with an English translation, Vols. I-III. Rolfe, John C., translator. Cambridge, MA; London: Harvard University Press; W. Heinemann, 1935-1940 (printing).
Now since it was expected that a great number of tribes with greater forces would make head together, our cautious commander, weighing the doubtful issue of wars, was perplexed with great burdens of anxiety. So, thinking that during the truce, short though it was and full of business, some remedy might be found for the calamitous losses incurred by the land-holders, he set in order the system of taxation.
And whereas Florentius, the praetorian prefect, after having reviewed the whole matter (as he asserted) stated that whatever was lacking in the poll-tax and land-tax accounts he supplied out of special levies, Julian, knowing about such measures, declared that he would rather lose his life than allow it to be done.
For he knew that the incurable wounds of such arrangements, or rather derangements[*](The words provisionum and eversionum seem to be chosen for the sake of a word-play. He means that the arrangement proposed would amount to confiscation and the ruin of the province.) (to speak more truly) had often driven provinces to extreme poverty—a thing which (as will be shown later) was the complete ruin of Illyricum.[*](See xix. 11, 2 ff.)
For this reason, though the praetorian prefect exclaimed that it was unbearable that he
But when long afterwards an increase of taxation was nevertheless proposed to him, he could not bring himself to read it or sign it, but threw it on the ground. And when he was advised by a letter of Augustus, after the prefect’s report, not to act so meticulously as to seem to discredit Florentius, he wrote back that it would be a cause for rejoicing if the provincials, harried as they were on every side, might at least have to furnish only the prescribed taxes, not the additional amounts, which no tortures could wring from the poverty-stricken. And so it came to pass then and thereafter, that through the resolution of one courageous spirit no one tried to extort from the Gauls anything beyond the normal tax.
Finally, contrary to precedent, Caesar by entreaty had obtained this favour from the prefect, that he should be entrusted with the administration of the province of Second Belgium, which was overwhelmed by many kinds of calamities, and indeed with the proviso that no agent either of the prefect or of the governor should force anyone to pay the tax. So every one whom he had taken under his charge was relieved by this comforting news, and without being dunned they brought in their dues before the appointed date.