from the sentiments of a generous mind; it was the sordid result of avarice, and will naturally be illustrated by some observations on the finances of that state, from the victorious ages of the commonwealth to the reign of Alexander Severus.

The siege of Veii in Tuscany, the first considerable enterprise of the Romans, was protracted to the tenth year, much less by the strength of the place than by the unskillfulness of the besiegers. The unaccustomed hardships of so many winter campaigns, at the distance of near twenty miles from home, required more than common encouragements; and the senate wisely prevented the clamors of the people, by the institution of a regular pay for the soldiers, which was levied by a general tribute, assessed according to an equitable proportion on the property of the citizens. During more than two hundred years after the conquest of Veii, the victories of the republic added less to the wealth than to the power of Rome. The states of Italy paid their tribute in military service only, and the vast force, both by sea and land, which was exerted in the Punic wars, was maintained at the expense of the Romans themselves. That high-spirited people (such is often the generous enthusiasm of freedom) cheerfully submitted to the most excessive but voluntary burdens, in the just confidence that they should speedily enjoy the rich harvest of their labors. Their expectations were not disappointed. In the course of a few years, the riches of Syracuse, of Carthage, of Macedonia, and of Asia, were brought in triumph to Rome. The treasures of Perseus alone amounted to near two millions sterling, and the Roman people, the sovereign of so many nations, was forever delivered from the weight of taxes. The increasing revenue of the provinces was found sufficient to defray the ordinary establishment of war and government, and the superfluous mass of gold and silver was deposited in the temple of Saturn, and reserved for any unforeseen emergency of the state.

History has never, perhaps, suffered a greater or more irreparable injury than in the loss of the curious register * bequeathed by Augustus to the senate, in which that experienced prince so accurately balanced the revenues and expenses of the Roman empire. Deprived of this clear and comprehensive estimate, we are reduced to collect a few imperfect hints from such of the ancients as have accidentally turned aside from the splendid to the more useful parts of history. We are informed that, by the conquests of Pompey, the tributes of Asia were raised from fifty to one hundred and thirty-five millions of drachms; or about four millions and a half sterling. Under the last and most indolent of the Ptolemies, the revenue of Egypt is said to have amounted to twelve thousand five hundred talents; a sum equivalent to more than two millions and a half of our money, but which was afterwards considerably improved by the more exact economy of the Romans, and the increase of the trade of Æthiopia and India. Gaul was enriched by rapine, as Egypt was by commerce, and the tributes of those two great provinces have been compared as nearly equal to each other in value. The ten thousand Euboic or Phnician talents, about four millions sterling, which vanquished Carthage was condemned to pay within the term of fifty years, were a slight acknowledgment of the superiority of Rome, and cannot bear the least proportion with the taxes afterwards raised both on the lands and on the persons of the inhabitants, when the fertile coast of Africa was reduced into a province.

Spain, by a very singular fatality, was the Peru and Mexico of the old world. The discovery of the rich western continent by the Phnicians, and the oppression of the simple natives, who were compelled to labor in their own mines for the benefit of strangers, form an exact type of the more recent history of Spanish America. The Phnicians were acquainted only with the sea-coast of Spain; avarice, as well as ambition, carried the arms of Rome and Carthage into the heart of the country, and almost every part of the soil was found pregnant with copper, silver, and gold. * Mention is made of a mine near Carthagena which yielded every day twenty-five thousand drachmns of silver, or about three hundred thousand pounds a year. Twenty thousand pound weight of gold was annually received from the provinces of Asturia, Gallicia, and Lusitania.

We want both leisure and materials to pursue this curious inquiry through the many potent states that were annihilated in the Roman empire. Some notion, however, may be formed of the revenue of the provinces where considerable wealth had been deposited by nature, or collected by man, if we observe the severe attention that was directed to the abodes of solitude and sterility. Augustus once received a petition from the inhabitants of Gyarus, humbly praying that they might be relieved from one third of