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Dio's Rome, Volume 4 - An Historical Narrative Originally Composed in Greek During the - Reigns of Septimius Severus, Geta and Caracalla, Macrinus, - Elagabalus and Alexander Severus: and Now Presented in English Form by Cassius Dio
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tax-collectors in every case to manage the business, so that they may
levy from all sources of revenue everything that falls due during their
term of management. The following plan will render it easier for the
officers to gather the taxes and will be of no little service to those
who contribute them. I mean that they will bring in whatever they owe
in an appointed order and little by little, instead of remaining idle
a short time and then having the entire sum demanded of them in one
payment.

[-29-] "I am not unaware that some of the incomes and taxes established
will be disliked. But I know this, too,--that if the peoples secure
immunity from any further abuse and believe in reality that they will be
contributing all of this for their own safety and for reaping subsidiary
benefits in abundance and that most of it will be obtained by no others
than men of their own district, some by governing, others by managing,
others by army service, they will be very grateful to you, giving as they
do a small portion of large possessions, the profits of which they enjoy
without oppression. Especially will this be true if they see that you
live temperately and spend nothing foolishly. Who, if he saw you very
economical of your own means and very lavish of the public funds,
would not willingly contribute, and deem your possession of wealth to
constitute his safety and prosperity? By these means a very large amount
of money would be on hand.

[-30-] "The rest I urge you to arrange in the following way. Adorn this
city in the most expensive manner possible and add brilliance by every
form of festival. It is fitting that we who rule many people should
surpass all in everything, and such spectacles tend in a way to promote
respect on the part of our allies and alarm on the part of enemies. The
affairs of other nations you should order in this fashion. First, let the
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