Equally futile is it to point to the weight of the taxes as the main cause of the long decline and final overthrow of Rome. Taxes no doubt are an evil; and if they become excessive, and are levied in a direct form, they may come in the end to ruin industry, and weaken all the public resources to such an extent as to render a nation incapable of defending itself. But a very little consideration must be sufficient to show that it was not, in the case of Rome, the increase of the taxes taken as a whole, _but the decline in the resources of those who paid them_, which rendered them so oppressive. If, indeed, the national establishment of the Roman empire had gone on increasing as it advanced in years, until at length their charges became excessive and crushing to industry, the theory would have been borne out by the fact, and afforded perhaps satisfactory explanation of the phenomenon. But the fact was _just the reverse_. The military establishment of the Roman empire was so much _contracted_ as it advanced in years that whereas it amounted to 450,000 men in the days of Augustus, in those of Justinian it had sunk, as already noticed to 150,000.[6] So far were the forces of Rome from being excessive in the later stages of the empire or disproportioned to an empire still, after all its losses, holding so large and fair a portion of the earth under its dominion, that on the other hand they were miserably small; and the disasters it underwent were mainly owing to the government of the Cæsars never being able to equip an adequate army to repel the attacks of the barbarians. The force with which Belisarius reconquered Africa and recovered Italy, never mustered _seventeen thousand men_; and the greater part of his successes were achieved by _six thousand_ legionary followers. It was not the weight of the national establishments, therefore, but the diminished resources of those who were to pay them, which really occasioned the destruction of the empire.

There are two other facts of vital importance in considering the real causes of the gradual decay and ultimate ruin of the dominion of the legions.

Blackwood's Edinburgh Magazine, Volume 59, No. 368, June 1846 — Part 64

The first of these is, that the extent of the decay was, in the latter stages of Rome, _very unequal_ in the different provinces of the empire; and that while the central provinces, and those in the neighbourhood of the metropolis, were in the most wretched state of decrepitude, the remote districts were _in the highest state of affluence and prosperity_. This important fact is abundantly proved by unquestionable authority, and it sheds a flood of light on the real causes of the ruin which ultimately overtook them all.

Blackwood's Edinburgh Magazine, Volume 59, No. 368, June 1846 — Part 64