The Evolution of States. J. M. Robertson

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some truth in the old view of Androtion (Plut. c. 15), that Solon only reduced the rate of interest while altering the money-standard. The point is really obscure. Cp. Abbott, Hist. of Greece, i, 407–8; Grote, ii, 472–76; Meyer, ii, 651–52; Cox, Gen. Hist. of Greece, 2nd ed. pp. 76–79. So far are we from exact knowledge that it is still a moot point whether the tenant Hektemorioi or "Sixth-men" paid or received a sixth part of their total product. Cp. Mitchell and Caspari, abr. of Grote, p. 14, note; Cox, Gen. Hist. of Greece, 2nd ed. p. 77; Bury, Hist. of Greece, ed. 1906, p. 181; Meyer, ii, 642; Abbott, Hist. of Greece, i, 289.

      While the burdened peasants and labourers were thus ostensibly given a new economic outlook on life, they were further humanised by being given a share in the common polity. To the Ecclesia or "Congregation" of the people Solon gave the power of electing the public magistrates; and by way of controlling somewhat the power of the Areopagus or Senate, he established a "pre-considering" Council or "Lower House" of Four Hundred, chosen from all save the poor class, thus giving the State "two anchors." And though the executive was in the hands of the aristocracy, subject only to popular election, the burdens of the community were soundly adjusted by a new or improved classification of citizens according to their incomes ("timocracy"), which worked out somewhat as a graduated income-tax, whether by way of a money-rate or in respect of their share in military duties and public "liturgies," which had to be maintained by the richer citizens.

      As to this vexed question, see Boeckh, Staatsaushaltung der Athener, B. iv, c. 5 (Grote's ref. wrong), as expounded and checked by Grote (ii, 485–88). Messrs. Mitchell and Caspari, in their abridgment of Grote (pp. 22, 49, notes), reject the whole interpretation (which is reached by a combination of ancient data, Plutarch [c. 18] telling nothing as to taxation). But they adduce only the negative argument that "as we know that Peisistratos, the champion of the poorer classes, subsequently levied a uniform tax of five or ten per cent., it is absurd to suppose that the highly democratic principle of a sliding-scale had been previously adopted by Solon. Peisistratos would not have dared to attempt a reaction from a sliding-scale income-tax to a sort of poll-tax." To this it might be replied that the "flat rate" of Peisistratos—which ought to modify the conception of him as the "friend of the poor"—may have been an addition to previous taxes; and that the division of citizens into income-classes must have stood for something in the way of burdens. The solution would seem to be that these were not regular money taxes. "Regular direct taxes were as little known in free Athens as in any other ancient State; they are the marks of absolute monarchy, of unfreedom" (Meyer, ii, 644). "Seemingly, it was not until later times that this distribution of classes served the purposes of taxation" (Maisch, Manual of Greek Antiquities, Eng. tr. p. 40). But already the cost of certain public services, classed under the head of "liturgies," was laid upon the rich; and there may well have been a process of collective contribution towards these at a time when very rich citizens cannot have been numerous.

      Doubtless the graduated income-tax would have been unworkable in a systematic way, though in the "Servian" timocracy of early Rome a tributum seems to have been imposed on the classes (Livy, ii, 9).

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