Note 534 — Chapter LXI · FROM THE DESTRUCTION OF THE ATHENIAN ARMAMENT IN SICILY, DOWN TO THE OLIGARCHICAL CONSPIRACY OF THE FOUR HUNDRED AT ATHENS.

Upon this new assessment on the allies, determined by the Athenians, Mr. Mitford remarks as follows:—

“Thus light, in comparison of what we have laid upon ourselves, was the heaviest tax, as far as we learn from history, at that time known in the world. Yet it caused much discontent among the dependent commonwealths; the arbitrary power by which it was imposed being indeed reasonably execrated, though the burden itself was comparatively a nothing.”

This admission is not easily reconciled with the frequent invectives in which Mr. Mitford indulges against the empire of Athens, as practising a system of extortion and oppression ruinous to the subject-allies.

I do not know, however, on what authority he affirms that this was “the heaviest tax then known in the world;” and that “it caused much discontent among the subject commonwealths.” The latter assertion would indeed be sufficiently probable, if it be true that the tax ever came into operation; but we are not entitled to affirm it.

Considering how very soon the terrible misfortunes of Athens came on, I cannot but think it a matter of uncertainty whether the new assessment ever became a reality throughout the Athenian empire. And the fact that Thucydidês does not notice it as an additional cause of discontent among the allies, is one reason for such doubts.