10. Senator, Praetorian Praefect, to divers Cancellarii in the Provinces.

Taxes to be punctually enforced.

'Arrears of tribute are like bodily diseases, serious and enfeebling when they become chronic. A man who is under a load of debt cannot be called free: he has abandoned the power of controlling his actions to another. Your supposed indulgence to the taxpayer is no real kindness. There comes a time when the whole arrear of debt has to be claimed, and then these venal delays of yours make the demand seem twice as heavy in the eyes of the unfortunate taxpayer. Cease then to trade upon the peasants' losses. Exact the whole amount of taxes for the coming Indiction, and pay them in on the appointed day to the Treasurer[827] of the Province; or else it will be the worse for you, and you will have to return, stripped of all official rank[828], into the Province which you are conscious of having badly administered.

'I shall not speak again on this subject, but shall, if necessary, extract the sums from you by an irrevocable act of distraint.'