Ancient and Mediaeval Europe. 
71 
Roman courts which did not bequeath a legacy or percentage 
to the emperor. The magnificent Roman highways, although 
built at public expense, were to be repaired by the municipali¬ 
ties. To meet these expenses they levied road-tolls for their 
use. 
During the decline all fees were used as instruments of extor¬ 
tion and oppression. Accounts were rendered to the senate, 
but these were such merely inform. 1 Defalcations became uni¬ 
versal owing to the lack of administrative control; and, as one 
writer puts it, “ Rome perished by reason of her finances. ” 2 
About the time of Trajan markets increased in importance from 
a fiscal point of view. Fees were charged for admission, for per¬ 
mits to occupy stalls, and other market privileges. At the time 
of Constantine we find fees paid for license to carry on certain 
occupations. This system once established was extended until, at 
last, fees were charged for the privilege of carrying on almost 
every known art and trade. 
C. PERIOD OF CHARLEMAGNE. 
The tax system of the Romans tended to disappear among the 
Franks, and was gradually replaced by the toll-system, which 
is said to have existed in Gaul at the time of the conquest. A 
manuscript of the year 681 names, among others, the following 
tolls : 3 pulveraticus, or road-toll; rotaticus , wheel-toll; ripiti- 
cus , river-toll; saumaticus, toll for pack animals; and so on. 4 
The markets of the period, which were held at the great relig¬ 
ious or church gatherings under the supervision of the bishops, 5 
and at the royal courts, were regulated by the king, who col¬ 
lected market fees for various market privileges. 6 The right to 
coin money was early made the occasion for the exaction of seign¬ 
iorage. This was often collected by and for the benefit of indi¬ 
viduals to whom the king granted the privilege. 7 The right to 
^aboulaye, Essai sur les Finances des Romains , p. 62. 
2 G. Humbert, Essai sur les Finances des Romains , I, pp. 166-167. 
3 Waitz, IV, 46. 
4 Brunner, Deutsche Rechtsgeschichte, II, 239. 
6 Waitz, IV, 46, 92. 6 Waitz, II, 47-58. 
7 Waitz, IV, 80-82. 
