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Page 11
The historian Nicetas Choniates drew a striking picture of universal discontent with the financial policy of Manuel. The Greeks of the islands of the Ionian sea, unable to endure the burden of taxation, passed over to the Normans. Like Alexius Comnenus, Manuel tried to improve his finances by means of confiscation of the secular and ecclesiastic estates, and restored the famous Novel of Nicephorus Phocas, of 964, concerning church and monastic land-ownership.
Only in the reign of the last Comnenus, Andronicus I, whose short rule was marked by a reaction against Manuel's policy, did the situation of the taxable classes improve. Andronicus is known to have come out as protector of the national interests and the lower classes against Manuel's latinophile policy and support of the large landowners. Large landowners and tax collectors were brought sharply to account; provincial governors began to receive high salaries from the treasury; the sale of public offices ceased. A historian contemporary with Andronicus, Nicetas Choniates painted this idyllic picture:
Everyone, to quote a Prophet, lay quietly in the shade of his trees and having gathered grapes and the fruits of the earth ate them joyfully and slept comfortably, without fearing the tax collectors menace, without thinking of the rapacious or insatiable exactor of duties, without looking askance at the gleaner in his vineyard or being suspicious of the gatherer of cornstalks; but he who rendered unto Caesar those things which are Caesars, of him no more was required; he was not deprived, as he used to be, of his last garment, and he was not reduced to the point of death, as formerly was often the case.The Byzantine sources give a sad picture of the internal life of the country under Manuel, and conditions could not, of course, improve greatly in the short and stormy reign of Andronicus. But the Jewish traveler, Benjamin, from the Spanish city of Tudela, who visited Byzantium in the eighth decade of the twelfth century, i.e. under Manuel, gave in the description of his journey some glowing praise of Constantinople as a result of his personal observation and oral communications. Benjamin wrote concerning Constantinople:
From every part of the Empire of Greece tribute is brought here every year, and strongholds are filled with garments of silk, purple, and gold. Like unto these storehouses and this wealth, there is nothing in the whole world to be found. It is said that the tribute of the city amounts every year to 20,000 gold pieces, derived both from the rents of shops and markets, and from the tribute of merchants who enter by sea or land. The Greek inhabitants are very rich in gold and precious stones, and they go clothed in garments of silk with gold embroidery, and they ride horses, and look like princes. Indeed, the land is very rich in all cloth stuffs, and in bread, meat, and wine. Wealth like that of Constantinople is not to be found in the whole world. Here also are men learned in all the books of the Greeks, and they eat and drink every man under his vine and his fig tree.A History of the Byzantine Empire - Table of Contents
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Reference address : https://ellopos.net/elpenor/vasilief/internal-affairs-angeli.asp?pg=11