Although We are at present obliged to incur expenses which are in excess of the resources of the Empire, still, through the goodness of God, We are enabled to obtain what is necessary by means of tributes imposed upon barbarians, as We provide for everything, and do not fail to display indulgence to Our subjects on all occasions. How often do We release from unpaid tribute those persons who, being in arrears, have presented petitions to Us, and have made Us acquainted with their wretchedness? Not one of Our subjects shall withdraw from Our presence without having obtained his wish, and We can even refrain from saying this, as the Rescripts granted to those who have received such benefits are sufficient proof of the fact. But it would be contemptible and unworthy of Our government to grant favors only to those persons who solicit them, and not to extend Our indulgence to the country as well as to the towns, or to the provinces alone, without including all Our subjects.

  Therefore We now come to the bestowal of Our present favors, and decree that all Our subjects shall be released from taxes for the entire cycle of the past indiction, and for seven years of the cycle of the present one, so that the indulgence which We extend to them shall continue for twenty-two years, during which time no unpaid taxes can be collected. We adopt this rule whether the said taxes are payable in gold, silver, wheat, or any other articles in kind, and whether they should be contributed to the Imperial Treasury by Our subjects, or the Prefecture of Illyria, either by way of revenue, or for any other purpose. We extend Our liberality to all Our subjects, and forbid anyone charged with the levy of tribute, or sent by magistrates to collect taxes in arrears, as well as all public officials or bearers of orders or commands, to subject them to any payment for time which has elapsed. We also wish that any of Our subjects who, during the time which We have just mentioned, may have failed to obtain the supplies of grain which are gratuitously furnished by the government, shall not be entitled to claim them. On the other hand, We exclude from Our liberality, as one stricken with a pestilence, any person who may venture to make such a demand, and We abolish for the future all right of recovery of the same, not only against Our subjects, but also against the government. As the property which forms part of Our private domain, or Imperial Patrimony, is entitled to the benefit of the present indulgence, it is clear that tribute due for time which has expired shall not be demanded of tenants, lessees, or emphyteutas, either by the collectors of public taxes or by the Palatines themselves. What We decree, however, is only applicable to tributes which are already due, and have not been paid by Our subjects; for if they have been paid, and are already in the hands of decurions, receivers, substitutes, or the officials in the provinces charged with keeping accounts, they shall be held and preserved for the public; for it would be absurd for what has been given by Our subjects instead of being collected by the Treasury to enure to the benefit of others.

  We except from the provisions of this law all that which has been acknowledged as due, or for the payment of which security has been furnished the government by accountants, cashiers, or secretaries; for We do not include such sums among those whose collection is released by Our indulgence, because the Treasury considers them as part of its assets, and has, to a certain extent, already collected them. We also except the supplies which are owing to soldiers and allies, because they have no relation to Our subjects, and it is permitted to recover them from the receivers, to prevent their appropriation by them; and, for a much better reason, We also except civil sums, and such as are set apart for public works and are now due, not only in this Most Fortunate City, but in all the other provinces; because it is inequitable that, when We disburse so much money for the maintenance of the government, officials alone should profit unjustly, prevent the provinces from enjoying Our liberality, and deprive them of what they are entitled to for fortifications, or that the cities should not obtain the sums destined for their adornment. Although We detest persons who are guilty of injustice, We cannot avoid being humane, so far as they are concerned. Therefore We order that the exception which We made in certain chapters shall become operative for all time before the first indiction, that is to say, for sixteen years. We also release all Our subjects in general, and without distinction, from the payment of any taxes which remain due, and We grant them in this respect perfect security. In bestowing this indulgence upon them, We have considered that We are only showing reverence to Almighty God, who has inspired Us to do so; and all Our subjects should, in the name of the Empire, manifest their gratitude by their conduct.

  Your Excellency will be careful to see that what it has pleased Us to promulgate by this Imperial Law is observed and carried into effect.