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ANCIENT GREECE. [CHAP. x.we learn, that these last were a sort of property taxor the richer class, and that the second could have beenlothing but duties on articles of consumption, we perceiveitonce, what we are soon to prove, that in the Grecianstates,our direct and indirect taxes were known and introluced,though in technical language the distinction waslifferently made. The subject deserves to be treated withcloser attention.In the political economy of the moderns, the taxes onands and houses are considered the most important of alllirect taxes. How far had the Greeks the one and the)ther?They certainly were acquainted with both. " In"the common expenses of the ad-Mencla," says Aristotle,ninistration are paid from the revenue derived from thelarbours and duties ;the taxes, on the contrary, on landsmcl houses are regularly assessed ;but they are collectedTom those who are bound topay them, only in times of ajreat want of money." 1 This example shows very clearly,that the Greeks knew the practical difference between directand indirect taxes ;but it still remains doubtful, whetherthe tax on the soil was a land tax in the modern sense, according to its square contents and quality ; or whether itwas a tax on the raw produce. The first is not probable.We hear nothing of a register of landed estates in Greece ;though there existed such a one in the great empire ofPersia. Where the taxes are treated of* the expressions appear rather to indicate, that a proportion of the producewas paid.It was commonly tithes, which were taken offruits and of cattle; as Aristotle expressly mentions in thefirst cited.2 Inpassages'what degree these taxes were usualin the Grecian cities, is no where expressly related ;nor dowe know whether they were levied on certain estates, or onall lands. That they were very common, is hardly doubtful,since the remark of Aristotle is a general one.Poll taxes were less frequently levied on the citizens(though we would not assert, that they did not in anydy&vuv are correct, the public games and assemblies are intended, with whichfairs were commonly connected; otherwise it would be natural to conjecture> instead of aywvwv. The sense remains the same.1Aristot. de He Famil. Op.ii. 393. Menda was a Grecian city on thecoast of Macedonia, not far from Potidsea.2Compare de Re Famil. ii. 1.