system of officers and its legal procedure. Sometimes a town which had
not originally been so founded might be made a "colony" by receiving a
draft of Romans, and sometimes it was made such in sheer compliment.
In the Eastern half of the empire such settlements were comparatively
rare; they were but dots upon the map, as at Corinth, Philippi,
Antioch in Pisidia, or Caesarea. In the West they were much more
numerous. The south of France contained many; a number also existed in
southern Spain. So many indeed were planted in these parts that they
became, as has been already remarked, completely romanized. Farther
north Cologne still perpetuates its Roman name of Colonia.
Nevertheless in the West the bulk of the land of the provinces is far
from being taken up, in the year 64, by colonies.

Apart from the lands thus appropriated, what happens to the rest of
the conquered territory which is theoretically Roman property?
Generally it is handed back to its original inhabitants, on condition
that they pay rent for it, whether in money or in kind, or partly in
each. Egypt pays in kind when it sends to Rome the corn in the great
merchantmen; Africa pays in kind when it does the same; the Frisians
of Holland pay in kind when they supply a certain quantity of hides.
Before the days of the Emperor Augustus there had existed for the
empire in general the abominable system of tithes, which were farmed
by companies. But after him, and at our date, for the most part the
payment is by a fixed sum of money, which has been calculated upon the
basis of those tithes. In the imperial Record Office there is a
register of the area of land in a given province, and an assessment of
its producing value. The amount of the land-tax to be paid into the
Roman treasury is therefore fixed. Those who read in the New Testament
that Augustus Caesar sent forth an order that "all the world--that is,
the Roman world--should be taxed" need find no difficulty in