税收 色诺芬

On Revenues 1 On Revenues by Xenophon Translation by H. G. Dakyns On Revenues 2 Xenophon the Athenian was born 431 B.C. He was a pupil of Socrates. He marched with the Spartans, and was exiled from Athens. Sparta gave him land and property in Scillus, where he lived for many years before having to move once more, to settle in Corinth. He died in 354 B.C. Revenues describes Xenophon's ideas to solve the problem of poverty in Athens, and thus remove an excuse to mistreat the Athenian allies. On Revenues 3 I For myself I hold to the opinion that the qualities of the leading statesmen in a state, whatever they be, are reproduced in the character of the constitution itself.[1] [1] "Like minister, like government." For the same idea more fully expressed, see "Cyrop." VIII. i. 8; viii. 5. As, however, it has been maintained by certain leading statesmen in Athens that the recognised standard of right and wrong is as high at Athens as elsewhere, but that, owing to the pressure of poverty on the masses, a certain measure of injustice in their dealing with the allied states[2] could not be avoided; I set myself to discover whether by any manner of means it were possible for the citizens of Athens to be supported solely from the soil of Attica itself, which was obviously the most equitable solution. For if so, herein lay, as I believed, the antidote at once to their own poverty and to the feeling of suspicion with which they are regarded by the rest of Hellas. [2] Lit. "the cities," i.e. of the alliance, {tas summakhidas}. I had no sooner begun my investigation than one fact presented itself clearly to my mind, which is that the country itself is made by nature to provide the amplest resources. And with a view to establishing the truth of this initial proposition I will describe the physical features of Attica. In the first place, the extraordinary mildness of the climate is proved by the actual products of the soil. Numerous plants which in many parts of the world appear as stunted leafless growths are here fruit-bearing. And as with the soil so with the sea indenting our coasts, the varied productivity of which is exceptionally great. Again with regard to those kindly fruits of earth[3] which Providence bestows on man season by season, one and all they commence earlier and end later in this land. Nor is the supremacy of Attica shown only in those products which year after year flourish and grow old, but the land contains treasures of a more perennial kind. Within its folds lies imbedded by nature an unstinted store of marble, out of which are chiselled[4] temples and altars of rarest beauty and the glittering splendour of images sacred to the gods. This marble, moreover, is an On Revenues 4 obejct of desire to many foreigners, Hellenes and barbarians alike. Then there is land which, although it yields no fruit to the sower, needs only to be quarried in order to feed many times more mouths than it could as corn- land. Doubtless we owe it to a divine dispensation that our land is veined with silver; if we consider how many neighbouring states lie round us by land and sea and yet into none of them does a single thinnest vein of silver penetrate. [3] Lit. "those good things which the gods afford in their seasons." [4] Or, "arise," or "are fashioned." Indeed it would be scarcely irrational to maintain that the city of Athens lies at the navel, not of Hellas merely, but of the habitable world. So true is it, that the farther we remove from Athens the greater the extreme of heat or cold to be encountered; or to use another illustration, the traveller who desires to traverse the confines of Hellas from end to end will find that, whether he voyages by sea or by land, he is describing a circle, the centre of which is Athens.[5] [5] See "Geog. of Brit. Isles." J. R. and S. A. Green, ch. i. p. 7: "London, in fact, is placed at what is very nearly the geometrical centre of those masses of land which make up the earth surface of the globe, and is thus more than any city of the world the natural point of convergence for its different lines of navigation," etc. The natural advantages of Boeotia are similarly set forth by Ephorus. Cf. Strab. ix. 2, p. 400. Once more, this land though not literally sea-girt has all the advantages of an island, being accessible to every wind that blows, and can invite to its bosom or waft from its shore all products, since it is peninsular; whilst by land it is the emporium of many markets, as being a portion of the continent. Lastly, while the majority of states have barbarian neighbours, the source of many troubles, Athens has as her next-door neighbours civilised states which are themselves far remote from the barbarians. On Revenues 5 II All these advantages, to repeat what I have said, may, I believe, be traced primarily to the soil and position of Attica itself. But these natural blessings may be added to: in the first place, by a careful handling of our resident alien[1] population. And, for my part, I can hardly conceive of a more splendid source of revenue than lies open in this direction. Here you have a self-supporting class of residents confering large benefits upon the state, and instead of receiving payment[2] themselves, contributing on the contrary to the gain of the exchequer by the sojourners' tax.[3] Nor, under the term careful handling, do I demand more than the removal of obligations which, whilst they confer no benefit on the state, have an air of inflicting various disabilities on the resident aliens.[4] And I would further relieve them from the obligation of serving as hoplites side by side with the citizen proper; since, beside the personal risk, which is great, the trouble of quitting trades and homesteads is no trifle.[5] Incidentally the state itself would benefit by this exemption, if the citizens were more in the habit of campaigning with one another, rather than[6] shoulder to shoulder with Lydians, Phrygians, Syrians, and barbarians from all quarters of the world, who form the staple of our resident alien class. Besides the advantage [of so weeding the ranks],[7] it would add a positive lustre to our city, were it admitted that the men of Athens, her sons, have reliance on themselves rather than on foreigners to fight her battles. And further, supposing we offered our resident aliens a share in various other honourable duties, including the cavalry service,[8] I shall be surprised if we do not increase the goodwill of the aliens themselves, whilst at the same time we add distinctly to the strength and grandeur of our city. [1] Lit. "metics" or "metoecs." [2] {misthos}, e.g. of the assembly, the senate, and the dicasts. [3] The {metoikion}. See Plat. "Laws," 850 B; according to Isaeus, ap. Harpocr. s.v., it was 12 drachmae per annum for a male and 6 drachmae for a female. [4] Or, "the class in question." According to Schneider (who cites the On Revenues 6 {atimetos metanastes} of Homer, "Il." ix. 648), the reference is not to disabilities in the technical sense, but to humiliating duties, such as the {skaphephoria} imposed on the men, or the {udriaphoria} and {skiadephoria} imposed on their wives and daughters in attendance on the {kanephoroi} at the Panathenaic and other festival processions. See Arist. "Eccles." 730 foll.; Boeckh, "P. E. A." IV. x. (Eng. tr. G. Cornewall Lewis, p. 538). [5] Or, reading {megas men gar o agon, mega de kai to apo ton tekhnon kai ton oikeion apienai}, after Zurborg ("Xen. de Reditibus Libellus," Berolini, MDCCCLXXVI.), transl. "since it is severe enough to enter the arena of war, but all the worse when that implies the abandonment of your trade and your domestic concerns." [6] Or, "instead of finding themselves brigaded as nowadays with a motley crew of Lydians," etc. [7] Zurborg, after Cobet, omits the words so rendered. [8] See "Hipparch." ix. 3, where Xenophon in almost identical words recommends that reform. In the next place, seeing that there are at present numerous building sites within the city walls as yet devoid of houses, supposing the state were to make free grants of such land[9] to foreigners for building purposes in cases where there could be no doubt as to the respectability of the applicant, if I am not mistaken, the result of such a measure will be that a larger number of persons, and of a better class, will be attracted to Athens as a place of residence. [9] Or, "offer the fee simple of such property to." Lastly, if we could bring ourselves to appoint, as a new government office, a board of guardians of foreign residents like our Guardians of Orphans,[10] with special privileges assigned to those guardians who should show on their books the greatest number of resident aliens --such a measure would tend to improve the goodwill of the class in question, and in all probability all people without a city of their own would aspire to the status of foreign residents in Athens, and so further increase the revenues of the city.[11] [10] "The Archon was the legal protector of all orphans. It was his duty to appoint guardians, if none were named in the father's will."-- On Revenues 7 C. R. Kennedy, Note to "Select Speeches of Demosthenes." The orphans of those who had fallen in the war (Thuc. ii. 46) were specially cared for. [11] Or, "help to swell the state exchequer." On Revenues 8 III At this point I propose to offer some remarks in proof of the attractions and advantages of Athens as a centre of commercial enterprise. In the first place, it will hardly be denied that we possess the finest and safest harbourage for shipping, where vessels of all sorts can come to moorings and be laid up in absolute security[1] as far as stress of weather is concerned. But further than that, in most states the trader is under the necessity of lading his vessel with some merchandise[2] or other in exchange for his cargo, since the current coin[3] has no circulation beyond the frontier. But at Athens he has a choice: he can either in return for his wares export a variety of goods, such as human beings seek after, or, if he does not desire to take goods in exchange for goods, he has simply to export silver, and he cannot have a more excellent freight to export, since wherever he likes to sell it he may look to realise a large percentage on his capital.[4] [1] Reading {adeos} after Cobet, or if {edeos}, transl. "in perfect comfort." [2] Or, "of exchanging cargo for cargo to the exclusion of specie." [3] I.e. of the particular locality. See "The Types of Greek Coins," Percy Gardner, ch. ii. "International Currencies among the Greeks." [4] Or, "on the original outlay." Or again, supposing prizes[5] were offered to the magistrates in charge of the market[6] for equitable and speedy settlements of points in dispute[7] to enable any one so wishing to proceed on his voyage without hindrance, the result would be that far more traders would trade with us and with greater satisfaction. [5] Cf. "Hiero," ix. 6, 7, 11; "Hipparch." i. 26. [6] {to tou emporiou arkhe}. Probably he is referring to the {epimeletai emporiou} (overseers of the market). See Harpocr. s.v.; Aristot. "Athenian Polity," 51. [7] For the sort of case, see Demosth. (or Deinarch.) "c. Theocr." 1324; Zurborg ad loc.; Boeckh, I. ix. xv. (pp. 48, 81, Eng. tr.) It would indeed be a good and noble institution to pay special marks of On Revenues 9 honour, such as the privilege of the front seat, to merchants and shipowners, and on occasion to invite to hospitable entertainment those who, through something notable in the quality of ship or merchandise, may claim to have done the state a service. The recipients of these honours will rush into our arms as friends, not only under the incentive of gain, but of distinction also. Now the greater the number of people attracted to Athens either as visitors or as residents, clearly the greater the development of imports and exports. More goods will be sent out of the country,[8] there will be more buying and selling, with a consequent influx of money in the shape of rents to individuals and dues and customs to the state exchequer. And to secure this augmentation of the revenues, mind you, not the outlay of one single penny; nothing needed beyond one or two philanthropic measures and certain details of supervision.[9] [8] See Zurborg, "Comm." p. 24. [9] See Aristot. "Pol." iv. 15, 3. With regard to the other sources of revenue which I contemplate, I admit, it is different. For these I recognise the necessity of a capital[10] to begin with. I am not, however, without good hope that the citizens of this state will contribute heartily to such an object, when I reflect on the large sums subscribed by the state on various late occasions, as, for instance, when reinforcements were sent to the Arcadians under the command of Lysistratus,[11] and again at the date of the generalship of Hegesileos.[12] I am well aware that ships of war are frequently despatched and that too[13] although it is uncertain whether the venture will be for the better or for the worse, and the only certainty is that the contributor will not recover the sum subscribed nor have any further share in the object for which he gave his contribution.[14] [10] "A starting-point." [11] B.C. 366; cf. "Hell." VII. iv. 3. [12] B.C. 362; cf. "Hell." VII. v. 15. See Grote, "H. G." x. 459; Ephor. ap. Diog. Laert. ii. 54; Diod. Sic. xv. 84; Boeckh, ap. L. Dindorf. Xenophon's son Gryllus served under him and was slain. [13] Reading {kai tauta toutout men adelou ontos}, after Zurborg. On Revenues 10 [14] Reading {[uper] on an eisenegkosi} with Zurborg. See his note, "Comm." p. 25. But for a sound investment[15] I know of nothing comparable with the initial outlay to form this fund.[16] Any one whose contribution amounts to ten minae[17] may look forward to a return as high as he would get on bottomry, of nearly one-fifth,[18] as the recipient of three obols a day. The contributor of five minae[19] will on the same principle get more than a third,[20] while the majority of Athenians will get more than cent per cent on their contribution. That is to say, a subscription of one mina[21] will put the subscriber in possession of nearly double that sum,[22] and that, moreover, without setting foot outside Athens, which, as far as human affairs go, is as sound and durable a security as possible. [15] "A good substantial property." [16] Or, "on the other hand, I affirm that the outlay necessary to form the capital for my present project will be more remunerative than any other that can be named." As to the scheme itself see Grote, "Plato," III. ch. xxxix.; Boeckh, op. cit. (pp. 4, 37, 136, 600 seq. Eng. tr.) Cf. Demosth. "de Sym." for another scheme, 354 B.C., which shows the "sound administrative and practical judgment" of the youthful orator as compared with "the benevolent dreams and ample public largess in which Xenophon here indulges." --Grote, op. cit. p. 601. [17] L40:12:4 = 1000 drachmae. [18] I.e. exactly 18 or nearly 20 per cent. The following table will make the arithmetic clear:-- 6 ob. = 1 drachma 10 minae = 6000 ob. 100 dr. = 1 mina = 1000 dr. 600 ob. = 1 mina 1000 dr.:180 dr.::100:18 therefore nearly 1/5 3 ob. (a day) x 360 = 1080 ob. p.a. = nearly 20 per cent. = 180 dr. p.a. As to the 3 obols a day (= 180 dr. p.a.) which as an Athenian citizen he is entitled to, see Grote, op. cit. p. 597: "There will be a regular distribution among all citizens, per head and equally. Three oboli, or half a drachma, will be allotted daily to each, to poor and On Revenues 11 rich alike" [on the principle of the Theorikon]. "For the poor citizens this will provide a comfortable subsistence, without any contribution on their part; the poverty now prevailing will thus be alleviated. The rich, like the poor, receive the daily triobolon as a free gift; but if they compute it as interest for their investments, they will find that the rate of interest is full and satisfactory, like the rate on bottomry." On Revenues 12 Zurborg, "Comm." p. 25; Boeckh, op. cit. IV. xxi. (p. 606, Eng. tr.); and Grote's note, op. cit. p. 598. [19] = L20:6:3 = 500 drachmae. [20] = I.e. 36 per cent. [21] = L4:1:3 = 100 drachmae. [22] I.e. 180 per cent. Moreover, I am of opinion that if the names of contributors were to be inscribed as benefactors for all time, many foreigners would be induced to contribute, and possibly not a few states, in their desire to obtain the right of inscription; indeed I anticipate that some kings,[23] tyrants,[24] and satraps will display a keen desire to share in such a favour. [23] Zurborg suggests (p. 5) "Philip or Cersobleptes." Cf. Isocr. "On the Peace," S. 23. [24] I.e. despotic monarchs. To come to the point. Were such a capital once furnished, it would be a magnificent plan to build lodging-houses for the benefit of shipmasters in the neighbourhood of the harbours, in addition to those which exist; and again, on the same principle, suitable places of meeting for merchants, for the purposes[25] of buying and selling; and thirdly, public lodging-houses for persons visiting the city. Again, supposing dwelling-houses and stores for vending goods were fitted up for retail dealers in Piraeus and the city, they would at once be an ornament to the state and a fertile source of revenue. Also it seems to me it would be a good thing to try and see if, on the principle on which at present the state possesses public warships, it would not be possible to secure public merchant vessels, to be let out on the security of guarantors just like any other public property. If the plan were found feasible this public merchant navy would be a large source of extra revenue. [25] Reading, with Zurborg, {epi one te}. On Revenues 13 IV I come to a new topic. I am persuaded that the establishment of the silver mines on a proper footing[1] would be followed by a large increase in wealth apart from the other sources of revenue. And I would like, for the benefit of those who may be ignorant, to point out what the capacity of these mines really is. You will then be in a position to decide how to turn them to better account. It is clear, I presume, to every one that these mines have for a very long time been in active operation; at any rate no one will venture to fix the date at which they first began to be worked.[2] Now in spite of the fact that the silver ore has been dug and carried out for so long a time, I would ask you to note that the mounds of rubbish so shovelled out are but a fractional portion of the series of hillocks containing veins of silver, and as yet unquarried. Nor is the silver-bearing region gradually becoming circumscribed. On the contrary it is evidently extending in wider area from year to year. That is to say, during the period in which thousands of workers[3] have been employed within the mines no hand was ever stopped for want of work to do. Rather, at any given moment, the work to be done was more than enough for the hands employed. And so it is to-day with the owners of slaves working in the mines; no one dreams of reducing the number of his hands. On the contrary, the object is perpetually to acquire as many additional hands as the owner possibly can. The fact is that with few hands to dig and search, the find of treasure will be small, but with an increase in labour the discovery of the ore itself is more than proportionally increased. So much so, that of all operations with which I am acquainted, this is the only one in which no sort of jealousy is felt at a further development of the industry.[4] I may go a step farther; every proprietor of a farm will be able to tell you exactly how many yoke of oxen are sufficient for the es