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The poiut of view under which the Roman Senate most 

 resembles tlie British Legislature, is that which refers to the 

 finances of the State. The Senate had the entire control of the 

 public revenue, whether derived from public lauds or from 

 taxes, and in this respect was quite independent of all inter- 

 ference on the part of the people. Nor was the Senate less 

 absolute in the public expenditure than in the raising of the 

 public revenue by direct and indirect taxation. It may appear 

 strange, that the popular assembly, which had jealously 

 reserved to itself the full sovereignty and exercised it in all 

 legislative matters, should have willingly parted with a right, 

 which to us seems an inseparable branch of legislative and 

 sovereign power; and still stranger it may appear, that the 

 Senate, being thus independent of the people in money mat- 

 ters, should not have possessed itself of unlimited power. But 

 we must not forget that money in antiquity was not the nerve 

 and sinew of the State. As barter preceded regular commerce 

 in mercantile transactions, thus the duties of citizens to the 

 State were first regulated by personal service, and only at a later 

 period, by payments in money. In very ancient times taxes 

 were altogether unknown ; — when no salaries were paid to any 

 public servants, and no standing army was kept ; when public 

 works were executed by the labour of slaves, or the personal 

 services of the lower orders of citizens ; when money moreover 

 was not known, or known only, as in Italy during the early 

 period of the republic, as clumsy lumps of copper ; when the 

 little trade that existed was carried on by barter, — taxation 

 could not be thought of, and no provision could be made to 

 secure to any particular party any political right connected 

 therewith. By and bye, it is true, taxation grew up as a 

 natural result of a more refined state of society, but through- 

 out the whole of antiquity it was never looked upon with that 

 anxiety and all-engrossing interest which characterize modern 

 times. The Koman budget never amounted even in propor- 

 tion, to the enormous sums which are annually placed in the 



