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Plutarch, 46-120?

"Plutarch's Lives, Volume I"

No penalty was to be enforced, if the man could bring
forward proofs of the other's intention. His reason for this was that it
was impossible for any one to attempt to make himself king, unperceived
by some of his countrymen, but quite possible for him, although
detected, to become too powerful to be brought to trial. So, before he
made his attempt on the crown, any one was at liberty to exact from him
that penalty, which he would be unable to do after his success.
His law about the treasury was also much approved. It being necessary
that the citizens should contribute taxes to carry on the war, as he did
not wish to touch the revenue himself or to allow his friends to do so,
and was even unwilling that the public money should be brought into a
private man's house, he appointed the Temple of Saturn to be used as a
treasury, which it is to this day, and he appointed also two of the
younger citizens as quaestors, to manage the accounts. The first
quaestors were Publius Venturius and Marcus Minucius, and a large sum of
money was collected, for a hundred and thirty thousand persons were
taxed, although orphans and widows were exempted.
When he had settled all these matters, he nominated Lucretius, the
father of Lucretia, as his colleague, and gave up the _fasces_ to him as
a mark of respect, because he was the elder man. This custom, that the
elder of the two consuls has the _fasces_ carried before him, remains to
this day.


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