Letter 4019: King Theodoric to Gemellus, Vir Spectabilis [Most Respectable].

19. King Theoderic to Gemellus, Most Eminent Man [vir spectabilis]. [1] It befits the providence of a sovereign to restore those who are weary, so that the gentleness of his commands may soften the harshness of misfortunes. For an injury is not felt if granted prosperity reveals that what had been weighed down by adversity has been raised up again. [2] We therefore command that the payment of the siliquaticum [a sales tax of one siliqua per solidus], which provident antiquity fixed upon all goods put up for market, shall not be levied at the present time upon grain, wine, and oil, so that this remission of payment may furnish abundance to the provinces, and so that the weary may to some extent take breath through the wholesomeness of the present decree. [2] For who would not be roused to sell more generously, when the customary expenses are withdrawn from him? Let the ship coming into our ports feel no fear, so that there may be a sure refuge for sailors, if the hands of tax-collectors have not assailed them, men who often afflict them more by their exactions than shipwrecks are wont to strip them bare. Perhaps this might be endured in time of peace: but now, while we desire to grant favor to the provincials, let us in the meantime take thought also for the masters of merchandise.

XVIIII. GEMELLO V. S. THEODERICUS REX. [1] Decet principalem providentiam fessa refovere, ut asperitatem casuum mitiget lenitas iussionum. non enim sentitur incommodum, si, quod per adversitatem constat oppressum, concessa prosperitas ostenderit sublevatum. [2] Siliquatici namque praestationem, quam rebus omnibus nundinandis provida definivit antiquitas, in frumentis, vino et oleo dari praesenti tempore non iubemus, ut haec remissio solutionis copiam possit praestare provinciis et respirent aliquatenus fessi praesentis salubritate decreti. [2] Quis enim ad vendendum non incitetur largius, cui solita dispendia subtrahuntur? portus nostros navis veniens non pavescat, ut certum nautis possit esse refugium, si manus non incursarint exigentum, quos frequenter plus affligunt damna, quam solent nudare naufragia. sit hoc forsitan sub quiete tolerandum: nunc autem, dum provincialibus praestare cupimus, mercium dominis interim consulamus.