[4,19] Ταύτῃ τῇ διακοσμήσει χρησάμενος τὰς μὲν τῶν στρατιωτῶν καταγραφὰς κατὰ τὴν διαίρεσιν ἐποιεῖτο τὴν τῶν λόχων, τὰς δὲ τῶν εἰσφορῶν ἐπιταγὰς κατὰ τὰ τιμήματα τῶν βίων. ὁπότε γὰρ αὐτῷ δεήσειε μυρίων ἢ δισμυρίων, εἰ τύχοι, στρατιωτῶν, καταδιαιρῶν τὸ πλῆθος εἰς τοὺς ἑκατὸν ἐνενηκοντατρεῖς λόχους τὸ ἐπιβάλλον ἑκάστῳ λόχῳ πλῆθος ἐκέλευε παρέχειν ἕκαστον λόχον· τὴν δὲ δαπάνην τὴν εἰς τὸν ἐπισιτισμὸν τῶν στρατευομένων καὶ εἰς τὰς ἄλλας χορηγίας τὰς πολεμικὰς ἐπιτελεσθησομένην συμμετρησάμενος, ὁπόση τις ἀρκοῦσα ἔσται, διαιρῶν τὸν αὐτὸν τρόπον εἰς τοὺς ἑκατὸν ἐνενηκοντατρεῖς λόχους, τὸ ἐκ τῆς τιμήσεως ἐπιβάλλον ἑκάστῳ διάφορον ἅπαντας ἐκέλευεν εἰσφέρειν. συνέβαινεν οὖν τοῖς τὰς μεγίστας ἔχουσιν οὐσίας ἐλάττοσι μὲν οὖσιν, εἰς πλείονας δὲ λόχους μεμερισμένοις, στρατεύεσθαί τε πλείους στρατείας οὐδέποτε ἀναπαυομένους καὶ χρήματα πλείω τῶν ἄλλων εἰσφέρειν· τοῖς δὲ τὰ μέτρια καὶ μικρὰ κεκτημένοις πλείοσιν οὖσιν ἐν ἐλάττοσι λόχοις, στρατεύεσθαί τ´ ὀλιγάκις καὶ ἐκ διαδοχῆς καὶ βραχείας συντελεῖν εἰσφοράς· τοῖς δ´ ἐλάττω τῶν ἱκανῶν κεκτημένοις ἀφεῖσθαι πάντων ὀχληρῶν. ἐποίει δὲ τούτων ἕκαστον οὐκ ἄτερ αἰτίας, ἀλλὰ πεπεισμένος, ὅτι πᾶσιν ἀνθρώποις ἆθλα τῶν πολέμων ἐστὶ τὰ χρήματα καὶ περὶ τῆς τούτων φυλακῆς ἅπαντες κακοπαθοῦσιν· ὀρθῶς οὖν ἔχειν ᾤετο τοὺς μὲν περὶ μειζόνων κινδυνεύοντας ἄθλων μείζονας ὑπομένειν κακοπαθείας τοῖς τε σώμασι καὶ τοῖς χρήμασι, τοὺς δὲ περὶ ἐλαττόνων ἧττον ἐνοχλεῖσθαι κατ´ ἀμφότερα, τοὺς δὲ περὶ μηδενὸς δεδοικότας μηδὲν κακοπαθεῖν, τῶν μὲν εἰσφορῶν ἀπολυομένους διὰ τὴν ἀπορίαν, τῶν δὲ στρατειῶν διὰ τὴν ἀνεισφορίαν. οὐ γὰρ ἐλάμβανον ἐκ τοῦ δημοσίου τότε Ῥωμαῖοι στρατιωτικοὺς μισθούς, ἀλλὰ τοῖς ἰδίοις τέλεσιν ἐστρατεύοντο. οὔτε δὴ χρήματα συνεισφέρειν τοὺς οὐκ ἔχοντας, ὁπόθεν συνεισοίσουσιν, ἀλλὰ τῶν καθ´ ἡμέραν ἀναγκαίων ἀπορουμένους ᾤετο δεῖν, οὔτε μηδὲν συμβαλλομένους στρατεύεσθαί τινας ἐκ τῶν ἀλλοτρίων ὀψωνιαζομένους χρημάτων, ὥσπερ {τοὺς} μισθοφόρους.

[4,19] (p329) In pursuance of this arrangement he levied troops according to the division of the centuries, and imposed taxes39 in proportion to the valuation of their possessions. For instance, whenever he had occasion to raise ten thousand men, or, if it should so happen, twenty thousand, he would divide that number among the hundred and ninety-three centuries and then order each century to furnish the number of men that fell to its share. As to the expenditures that would be needed for the provisioning of soldiers while on duty and for the various warlike supplies, he would first calculate how much money would be sufficient, and having in like manner divided that sum among the hundred and ninety-three centuries, he would order every man to pay his share towards it in proportion to his rating. Thus it happened that those who had the largest possessions, being fewer in number but distributed into more centuries, were obliged to serve oftener and without any intermission, and to pay greater taxes than the rest; that those who had small and moderate possessions, being more numerous but distributed into fewer centuries, serve seldom and in rotation and paid small taxes, and that those whose possessions were not sufficient to maintain them were exempt from all burdens. Tullius made none of these regulations without reason, but from the conviction that all men look upon their possessions as the prizes at stake in war and that it is for the sake of retaining these that they all endure its hardships; he thought (p331) it right, therefore, that those who had greater prizes at stake should suffer greater hardships, both with their persons and with their possessions, that those who had less at stake should be less burdened in respect to both, and that those who had no loss to fear should endure no hardships, but be exempt from taxes by reason of their poverty and from military service because they paid no tax. For at that time the Romans received no pay as soldiers from the public treasury but served at their own expense. Accordingly, he did not think it right either that those should pay taxes who were so far from having wherewithal to pay them that they were in want of the necessities of daily life, or that such as contributed nothing to the public taxes should, like mercenary troops, be maintained in the field at the expense of others.