Note 45 — Chapter IX

But the Romans had both sounds, the flat as well as the sharp, g as well as k. How did they express them? Up to the second Punic War they made the rounded form of the Greek Γ, out of which the letter C has arisen, do double work, and signify k and g equally, just as in the present English th is sounded as the Greek θ,[45] and as dh;[46] in proof whereof we have in the Duillian column, MACESTRATOS = MAGISTRATOS, and CARTHACINIENSES = CARTHAGINIENSES.