treasury to Athens, to devote a considerable proportion of the general
tribute to public buildings and sacred exhibitions--purposes purely
Athenian. But he did so openly--he sought no evasion or disguise--he
maintained in the face of Greece that the Athenians were not
responsible to the allies for these contributions; that it was the
Athenians who had resisted and defended the barbarians, while many of
the confederate states had supplied neither ships nor soldiers; that
Athens was now the head of a mighty league; and that, to increase her
glory, to cement her power, was a duty she owed no less to the allies
than to herself. Arguments to which armies, and not orators, could
alone reply. [276]

The principal other sources whence the Athenian revenue was derived,
it may be desirable here to state as briefly and as clearly as the
nature of the subject will allow. By those who would search more
deeply, the long and elaborate statistics of Boeckh must be carefully
explored. Those sources of revenue were--

1st. Rents from corporate estates--such as pastures, forests, rivers,
salt-works, houses, theatres, etc., and mines, let for terms of years,
or on heritable leases.

2dly. Tolls, export and import duties, probably paid only by
strangers, and amounting to two per cent., a market excise, and the
twentieth part of all exports and imports levied in the dependant
allied cities--the last a considerable item.

3dly. Tithes, levied only on lands held in usufruct, as estates
belonging to temples.