Justice and benevolence are the most excellent attributes of mankind : the first grants to each one that to which he is entitled, and does not desire the property of others; the second encourages compassion, and delivers distressed debtors from the burden of their obligations. These two things have a tendency to adorn and strengthen the Empire; to sustain the government; and to render human life more admirable. Wherefore, when We received the sceptre of empire from God, We were impressed with a desire always to be conspicuous for Our good actions, and were convinced that We should have Our reward in virtue and glory, in proportion to the extent that We were useful to Our subjects. We are aware that loans, and other obligations of this kind, have reduced men to great poverty, and their possessions have depreciated to such an extent that they can no longer yield an income to their owners, or afford them means to punctually pay their taxes; nevertheless, extensive military operations, with their attendant expenses, have rendered it necessary for Us to make frequent assessments. We entertain such solicitude for the welfare of Our subjects that We desire to afford a remedy for their poverty, but as this duty is always before Us, We think that it is preferable to display indulgence, to provide for the necessities of taxpayers in a manner which may be agreeable to God, and to pay out of the Public Treasury such expenses as may generally be required.

  Therefore, while communicating Our desire to Our Lord Jesus Christ, and discharging Our duty towards Him by making suitable efforts on this day of the salutary Passion and Holy Resurrection, We offer to Him, for the benefit of the country, the favor which We now bestow, by granting all cultivators of the soil in general, as well as taxpayers (including the owners of estates), an entire exemption from public tributes, to be divided into four terms, that is to say, one-fourth of it in the new indiction, which will soon begin; one-fourth in the tenth following indiction; one in the eleventh, and one in the twelfth; thus diminishing, during each one of these indictions, one-fourth of the ordinary taxes, labors, and contributions which, under the head of tributes, are furnished in any way whatsoever.

  We also remit to Our subjects the payment of any taxes which may be in arrears from the end of the last fifth indiction; and We order that none of the contributions which We now remit shall be levied, whether they are payable at the Grand Imperial Prefecture of the East, or at that of Illyria, or at the capital of the Islands, or at the military Prefectures of Scythia and Nicea, at the Treasury of Our Imperial Largesses, or at the seat of government of any other magistracy; and We forbid all decurions, receivers, secretaries, cohortals, palatines, collectors, and contractors of public works, who are charged with the levy of taxes, or the construction of public buildings, to make use of any fraudulent artifice toward farmers, tributaries, or even the owners of estates, in order to extort from them any taxes the payment of which We hereby remit; or, having this in view, to renew any obligations for sums already due, to require sureties to be furnished or to accept acknowledgments. For We hereby annul every fraudulent act already committed, or which may hereafter be committed, for the purpose of thwarting Our munificence; and if anyone, in violation of Our wishes, should collect anything which has become due since the fifth indiction, without paying it into the Public Treasury, he shall be held strictly responsible for the same. For if We are indulgent toward tributaries, and release them from a portion of their indebtedness, this is in order that they may benefit by Our liberality, and it is not intended that those who receive the public taxes shall derive any advantage from it, or profit thereby; the expenditure of the taxes (that is to say its annual disbursement by the collectors for the purpose of meeting military expenses) shall, however, under no circumstances, be diminished. For it is necessary that the entire amount of grain and other supplies should be provided for and imported, as is customary; but the value of the fourth of the taxes, from which We release tributaries for four years, shall be estimated and disbursed by the Public Treasury, together with other tributes in money. What We hereby decree shall be equally applicable to the provinces of Osdrcena and Mesopotamia, so far as tribute payable in kind to meet secret and military expenses is concerned. The same rule shall be applicable to contributions in kind which are designated ploim.se, that is to say, transported by ships, and are levied in Lazica, the Bosphorus, and the Cheromesus; for the said provinces shall receive the price of them from the Public Treasury, as fixed in the Bureaus of the Prefects of the district from which the said tributes are brought, in order that the inhabitants of the said three provinces may profit by Our indulgence. It will by no means be safe to neglect the delivery of such tribute, for there are inevitable expenses (as We have already mentioned) which must be incurred for the maintenance of government. We are satisfied that great benefit will result to the State from this manifestation of Our generosity, and that God will render Us fortunate on account of actions of this kind. Any persons who presume to disobey the rules which We have prescribed for the welfare of Our subjects will run great risk with regard to both person and property.

  Therefore Your Glory will, by means of proclamations published in this City, and sent into the provinces, communicate to all Our subjects the matters which We have been pleased to decree, in order that no one may remain uninformed of Our munificence.