Nicene and Post-Nicene Fathers, Ser. II, Vol I:
The Life of Constantine with Orations of Constantine and Eusebius.: Chapter II

Chapter II.—Remission of a Fourth Part of the Taxes.

The extent to which he studied the general happiness and prosperity may be understood from a single instance most beneficial and universal in its application, and still gratefully remembered. He remitted a fourth part of the yearly tribute paid for land, and bestowed it on the owners of the soil; so that if we compute this yearly reduction, we shall find that the cultivators enjoyed their produce free of tribute every fourth year. 3309 This privilege being established by law, and secured for the time to come, has given occasion for the emperor’s beneficence to be held, not merely by the then present generation, but by their children and descendants, in perpetual remembrance.

Footnotes

For directly contrary account of his taxations, compare Prolegomena, under Character.