This, under the Roman Emperor Gelarius:
But that which gave rise to public and universal calamity, was the tax imposed at once on each province and city. Surveyors having been spread abroad, and occupied in a general and severe scrutiny, horrible scenes were exhibited, like the outrages of victorious enemies, and the wretched state of captives. Each spot of ground was measured, vines and fruit-trees numbered, lists taken of animals of every kind, and a capitation-roll made up. In cities, the common people, whether residing within or without the walls, were assembled, the market-places filled with crowds of families, all attended with their children and slaves, the noise of torture and scourges resounded, sons were hung on the rack to force discovery of the effects of their fathers, the most trusty slaves compelled by pain to bear witness against their masters, and wives to bear witness against their husbands. In default of all other evidence, men were tortured to speak against themselves; and no sooner did agony oblige them to acknowledge what they had not, but those imaginary effects were noted down in the lists. Neither youth, nor old age, nor sickness, afforded any exemption. The diseased and the infirm were carried in; the age of each was estimated; and, that the capitation-tax might be enlarged, years were added to the young and struck off from the old. General lamentation and sorrow prevailed. Whatever, by the laws of war, conquerors had done to the conquered, the like did this man presume to perpetrate against Romans and the subjects of Rome, because his forefathers had been made liable to a like tax imposed by the victorious Trajan, as a penalty on the Dacians for their frequent rebellions. After this, money was levied for each head, as if a price had been paid for liberty to exist; yet full trust was not reposed on the same set of surveyors, but others and others still were sent round to make further discoveries; and thus the tributes were redoubled, not because the new surveyors made any fresh discoveries, but because they added at pleasure to the former rates, lest they should seem to have been employed to no purpose. Meanwhile the number of animals decreased, and men died; nevertheless taxes were paid even for the dead, so that no one could either live or cease to live without being subject to impositions. There remained mendicants alone, from whom nothing could be exacted, and whom their misery and wretchedness secured from ill-treatment. But this pious man had compassion on them, and determining that they should remain no longer in indigence, he caused them all to be assembled, put on board vessels, and sunk in the sea. So merciful was he in making provision that under his administration no man should want! And thus, while he took effectual measures that none, under the reigned pretext of poverty, should elude the tax, he put to death a multitude of real wretches, in violation of every law of humanity. (Lactantius, Of the Manner in Which the Persecutors Died, XXIII)
May turn into “Late American” style someday, the rate things are going. Lactantius, however, makes one obervation earlier in the work that also bears repeating, as it is one reason why Rome fell:
There began to be fewer men who paid taxes than there were who received wages; so that the means of the husbandmen being exhausted by enormous impositions, the farms were abandoned, cultivated grounds became woodland, and universal dismay prevailed. (Ibid., VII)
Any society which encourages–intentionally or not–the growth of unproductive sectors relative to productive ones is in serious trouble. Since ancient society was largely agricultural, it’s natural to see this productivity shift in agricultural terms, but the change in the productive activity doesn’t void the principle. The current administration is working towards having more voters who receive public funds–through a job or otherwise–than those who pay the taxes of productive income, and what Lactantius observed in his day will be “hard wired” into our society.
Update: thanks to a kind hat tip from my hedge-fund surviving cousin, another quotation from Lactantius on the consequences of Late Roman “economics,” in this case Diocletian’s price control régime.