Zosimus, New History 2.38
Zosimus (Greek Ζώσιμος): Early Byzantine, pagan author of a history of the Roman Empire, published in the first quarter of the sixth century CE.
The translation of Zosimus' New History offered here was printed in 1814 by W. Green and T. Chaplin in London, and was probably prepared by J. Davis of the Military Chronicle and Military Classics Office. The translator is anonymous. The text was found at Tertullian.org. The notes were added by Jona Lendering.
[2.38.1] Constantine, having done this, not only continued to waste the revenue of the empire in useless expences, and in presents to mean and worthless persons, but oppressed those who paid the tributes, and enriched those that were useless to the state. For he mistook prodigality for magnificence.
[2.38.2] He also laid a tax of gold and silver on all merchants and tradesmen, even to the lowest classes, nor did he even spare the poorest prostitute. Thus, on the return of every fourth year, when the tax was to be paid, nothing could be heard through the whole city but lamentations and complaints. When the time arrived nothing but whips and tortures, provided for those who on account of their extreme poverty could not pay the money.
[2.38.3] Mothers were even forced to part with their children, and fathers to prostitute their daughters, for money to satisfy the collectors of this exaction. Wishing likewise to invent some trouble for the rich, he summoned them all and made them praetors, for which dignity he demanded a sum of money. Upon this account when they who had the management of this affair arrived in any city the people fled into other countries, in the fear of gaining this honor with the loss of all they possessed.
[2.38.4] He had the schedules of all the best estates, and imposed a tribute on each of them, which he called a purse. With these exactions he exhausted all the towns; for they continued in force so long even after the time of Constantine, that the cities were completely drained of money, and many of them forsaken by their inhabitants.