The most full and minute list of articles of luxury on which
custom duties were levied, is to be found in the rescript of the emperors
Marcus and Commodus, relating to the goods imported into Egypt from the
East. In the preamble to this rescript it is expressly declared, that no
blame shall attach to the collectors of the customs, for not informing the
merchant of the amount of the custom duties while the goods are in transit;
but if the merchant wishes to enter them, the officer is not to lead him
into error. The chief and most valuable articles on which, by this
rescript, duties were to be levied, were cinnamon, myrrh, pepper, ginger,
and aromatics; precious stones; Parthian and Babylonian leather; cottons;
silks, raw and manufactured: ebony, ivory, and eunuchs.
Till the reign of Justinian, the straits of the Bosphorus and Hellespont
were open to the freedom of trade, nothing being prohibited but the
exportation of arms for the service of the barbarians: but the avarice, or
the profusion of that emperor, stationed at each of the gates of
Constantinople a praetor, whose duty it was to levy a duty on all goods
brought into the city, while, on the other hand, heavy custom duties were
exacted on all vessels and merchandize that entered the harbour. This
emperor also exacted in a most rigorous manner, a duty in kind: which,
however, had existed long before his time: we allude to the annona, or
supply of corn for use of the army and capital.
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