Note AU — Third Book

P. 70, c. 36. The Franks objected to being taxed not only because they were originally tax-free, but because the payment of taxes degraded them by placing them on a level with the conquered Gallo-Romans. This explains the bitterness of the enmity to Parthenius (cf. p. 177), who may be judged from other references to him as a man intellectually at least much superior to the environment he found in Theodobert’s kingdom. See S. Hellman’s revision of Giesebrecht’s translation of the History of the Franks, vol. 3, p. 169.