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Page 7
Two great Novels of the year 535 are exceedingly important for the study of Justinian's reforms. They contain the principal foundations of the administrative reforms and the definitions of the new duties of government officials. One Novel orders the rulers to treat with fatherly consideration all the loyal citizens, to protect the subjects against oppression, to refuse all bribes, to be just in sentences and administrative decisions, to persecute crime, protect the innocent, and punish the guilty according to law, and, on the whole, treat the subjects as a father would treat his own children. But at the same time officials, while keeping their hands clean (of bribes) everywhere, must vigilantly look after the government income, increasing the state treasury and exerting all possible effort for its benefit. Taking into consideration the conquest of Africa and the Vandals, as well as the newly contemplated campaigns, says the Novel, it is imperative that the government taxes be paid in full and willingly at definite dates. Thus, if you will meet the rulers reasonably and help them collect for us the taxes with ease and dispatch, then we will laud the officials for their zeal and you for your wisdom; and beautiful and peaceful harmony will reign everywhere between the rulers and the ruled. The officials had to take a solemn oath to administer their duties honestly, but were at the same time made responsible for the complete payment of taxes in the provinces entrusted to them. The bishops were supposed to watch the behavior of the officials. Those who were found guilty of offense were subject to severe punishment, while those who carried out their duties honestly were promised promotion. Thus, the duty of government officials and government taxpayers is very simple in Justinian's conception: the former must be honest men; the latter must pay their taxes willingly, fully, and regularly. In subsequent decrees the Emperor often cited these basic principles of his administrative reforms.
A History of the Byzantine Empire - Table of Contents
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Reference address : https://ellopos.net/elpenor/vasilief/internal-policy-justinian.asp?pg=7