OF THE BAS-RELIEFS. 
621 
of Cambyses, and the usurper; and Darius, on his accession, 
lost no time in regulating his kingdom, after the confusion which 
had been introduced by the madness of the one, and the treason 
of the other. The first step that he took towards this end, 
seems to have been the division of his empire into twenty 
satrapies, to fix the amount of the tribute from each, to place 
governors over them, and to exact a regular annual payment 
through their hands, of the sum in gold, besides some remem¬ 
brance of the former gratuitous offerings. This determined 
style of revenue, Herodotus notices as an innovation ; observing, 
that during the reigns of Cyrus, and his son Cambyses, there 
were no specific tributes, presents of value being made instead. 
I cannot suppose that we are to understand from this, that the 
conquered countries would at any time be indulged with so 
slight a yoke, as to lay only what they pleased at the feet of their 
conqueror ; and, therefore, I would presume that Herodotus 
means to say, that Cyrus taxed neither Media nor Persia; which 
kingdoms he derived by inheritance, and, uniting into one 
empire under one name, he treated both with equal paternal 
indulgence; extending to the Medes the ancient and apparently 
unalienable right of his patrimonial Persia. Our venerable 
historian gives us reason to think that such might have been the 
claim of Persia Proper, since he mentions that even Darius 
Hystaspes exempted that portion of his empire from paying a 
fixed tribute, accepting presents instead; but we do not hear of 
the same privilege being extended to the Medes ; and that may 
be the innovation meant by Herodotus. That voluntary offerings, 
at stated seasons, to the sovereign, have always been considered 
as the most ancient practice in Persia Proper, appears evident, 
from what the native authors write of Jemsheed, to whom they 
