During the Empire all the provinces were sub- ject to taxation, even those ciuitates M'liich had formerly been and were still liberce being now com- pelled to contribute. This change is traced to Pompey. Immunity of cities was an exceptional privilege in the Empire, belonging exclusively, or almost exclusively, to coloniw, in virtue of the fact that they, like the inhabitants of Italy, owned their .soil. Augustus first grappled with the task of numbering the subjects of the Empire, and appor- tioning the fiscal burdens among the provinces and individuals in them. The census of Egypt occurred everyfourteen years (A.D. 19-20 the earliest attested date), and the same or a similar arrangement was doubtless current in other provinces, though it must be remembered that the situation in Egypt was peculiar. The census-papers were the basis for the levy of the poll-tax, as well as for the fixing of the proportion of other public burdens due from each householder. The taxes were either land-taxes or imjiosts on the person. The land-
• For the Asia Minor provinces see the splendid map in Ramsay's Historical Cmnvuntary on St. Paul's Epistle to the Galati-ans, 1899, opposite page 1.
PSALMS
PSALMS OF SOLOMON
287
tax in a few cases was paid in kiml. The poll-tax pure and simple was rare ; generally the i)asis uf taxation was the jirofession, the income, or the value of the movable projierty. In the public provinces the stipcnilinm (as it was called) was per- haps collected by the States themselves and by tlieni handed over to the i/iitrstiir, while in the Imperial provinces the tribiittim ('war-tax,' i>ro- perly) was paid direct to the pniriinifor. lint it must not lie forgotten that the Kmiieror had his prorurtilores even in senatorial provinces : these, however, may have been sjjecially concerned with the management of his private estates. 'l'\\e pub- licaiii, however, the middlemen farmers of taxes, still had their place in Nero's time, for measures had to be taken to repress their exactions. A definite allowance (salarinm) was now given to governors of provinces, and this must have lessened extortion somewhat. The Icgnti of proconsuls had more delinite jurisdiction. The legions in the Imperial provinces had their own military com- manders (/c9'«<i«s/e(/!'o))t\s) apart from the governors. ^\ bile the proconsuls held office for one year only, the Emperor's legates were retained in office during his pleasure.
The Komanization of the provinces was a gradual process. To begin with, it was against Koman
Practice to give a provincial constitution to a istrict until it had been civilized to a sufficient extent by its own ruler (or rulers), and so was ready for the further process. Komanization itself took place through the channels of social and trade intercourse, but in the West more conscious efforts were made towards it. We can see how proud the inhabitants of South Galatia were of their Roman connexion. One of the secrets of Rome's success was that her governors were always content to let well alone. No attempt was made to unify the type of administration throughout the Empire. In most cases slight adjustments and the gradual purifying of municipal life were sufficient to bring all the local machinery into harmony with the central government.
LiTRRATCRE. — The Standard work for the individual provinces is T. Moramsen, Rmnische Geschichte, v. 2 [Berlin, 1885], tr. W. P. Dickson, The Provinces of the Roman Empire /Yom. Ccesar to Diocletian, 2 vols., London, 1SS6 : improved and cheaper edition bj" F. Haverfield, one of the leading authorities on this subject, do., 1909. Otto Hirschfeld's Die kaiserlichcn Vencaltvnfjs- beamten bis auf Diocletian-, Berlin, 1905, is inv.aluable. Prin- ciples of administration of the provinces in general are summar- ized in A. H. J. Greenidge, Roman Public Life, Ijondon, 1901, chs. viii. and xi. Students will find it helpful to concentrate on one province, and Galatia is suggested on .account of the masterly treatment by W. M. Ramsay, A Historical Commentary on St. Paul's Epistle to the tialatians, London, 1899. On the fourteen years' census in Egypt, cf. W. M. Ramsay, Was Christ born in Bethfehem ?, London, 1898, and G. Milligan, Selectionti from the Greek Papi/ri, Cambridge, 1910, pp. 44 ff., 72 f. ; both provide texts and mention other relevant litera- ture. A. SOUTER.
PSALMS. — ' Psalms ' in the Apostolic Church in- cluded OT Psalms and similar hymns of praise to God, as sung to musical accompaniment. In 1 Co 14'^ St. Paul contemplates impromptu utterances under the influence of the Spirit, and appeals for the use of the reason in praise no less than in prayer. In v.-* he assumes that members of the congregation will bring their assembly psalms which they have composed or learnt anti wish to sing with or before others. The Psalms of Solomon, which may be dated c. 50 B.C., prove the use of sacred poetry among the Jews at this period. Forceful hymns, full of nolile in- dignation against Roman oijpression and Jewish secularity, in their praise of patience and resigna- tion tliey express the feeling that Israel deserves chastening. Like the Benedictus they look for a Messiah of the house of David. But they fall short of the canticles of the NT in spiritual in-
sight. The tone is self-righteous and sometimes lierce.
The use of psalms in private is referred to in Ja 5'^: 'He that is merry let him sing psalms' (cf. Eph S'"). A. E. Burn.