2. In the next place, the taxes of the empire were by no means at first of such weight as to account, if there had been nothing else in the case, for the decay of its industry. The tax on inheritances, it has been shown, was at first five, afterwards ten _per cent_; and the land-tax was ten _per cent_ on the produce. The former tax of ten _per cent_ on successions, is the present legacy-tax on movable succession to persons not related to the deceased, in England; and ten _per cent_ on the produce, is the tithe, and no more than the tithe, which has so long existed in the European monarchies, and even when coexisting with many other and more oppressive burdens, has nowhere proved fatal to industry. Income of every sort paid ten _per cent_ in Great Britain during the war--the land paid the tithe and poor's-rate in addition--and the other taxes yielded a sum four times as great; yet industry of every kind flourished to an extraordinary degree during that struggle. Ever since the termination of the Revolution, the land-tax in France has been far heavier than it was in Rome, varying, according to the _Cadastre_, or valuation, from fifteen to twenty-five _per cent_; but yet it is well known public wealth and agricultural produce have increased in an extraordinary degree during that period. It was not, therefore, the weight of the impositions, but the simultaneous circumstances, which rendered the northern provinces of the empire _unable to bear them_, which was the real cause of the ruin of its industry.
3. In the _third_ place, whether the magnitude of the naval and military establishments, or the absolute amount of its public revenue, is taken into consideration, it is equally apparent that the Roman empire was at first not only noways burdened with heavy, but was blessed with _singularly light_ government impositions. Gibbon states the population of the whole empire, in the time of Augustus, at 120,000,000, or about half of what all Europe, to the westward of the Ural mountains, now contains; and its naval and military establishments amounted to 450,000 armed men--"a force," says the historian, "which, formidable as it may seem, was equalled by a monarch of the last century, (Louis XIV.) _whose kingdom was confined within a single province of the Roman empire_."[39] Compared with the military and naval forces of the European powers in time of peace, this must seem a most moderate public establishment. France, in the time of Napoleon, with 42,000,000 inhabitants, had 850,000 regular soldiers in arms, besides 100,000 sailors; and Great Britain, in its European dominions alone, with a population of 18,000,000 souls, had above 500,000 regular soldiers and sailors in the public service. France has now, in peace, with a population of 32,000,000 souls, about 360,000 men, between the army and navy, in the public service; and England, with a population of 28,000,000, upwards of 150,000, besides double that number in India. Russia, with 62,000,000 inhabitants, has 460,000 soldiers in the public service. Austria, with 33,000,000, has 260,000. All these peace establishments are twice as heavy in proportion to the numbers of the people, as that of Rome was in the time of Augustus; and, in subsequent reigns, the number of armed men maintained by the state, was so far from increasing, that it was constantly diminishing, and, in the time of Justinian, had sunk down to 140,000 soldiers, maintained by an empire more extensive than that of Russia at this moment.