The shrewd amongst you will deduce that some heads of household found themselves excited by the challenge; foolish fellows tried to minimize the figures when declaring the value of their property. Only those who can afford extremely cute financial advisers ever get away with this, and since the Great Census was intended to rake in four hundred million it was madness to attempt a bluff. The target was too high; evasion would be tackled head-on by an Emperor who had tax farmers in his recent family pedigree.

The machinery for extortion already existed. The Census traditionally used the first principle of fiscal administration: the Censors had the right to say: we don't believe a word of what you're telling us. Then they made their own assessment, and the victim had to pay up accordingly. There was no appeal.

No; that's a lie. Free men always have the right to petition the Emperor. And it's a perk of being Emperor that he can twitch his purple robe and augustly tells them to get lost.

While the Emperor and his son were acting as Censors, it would in any case be a waste of time to ask them to overrule themselves. But first they had to make the hard-hitting reassessments, and for that they needed help. To save Vespasian and Titus from being forced personally to measure the boundaries of estates, interrogate sweaty Forum bankers, or pore over ledgers with an abacus given that they were simultaneously trying to run the tattered Empire after all-they were now employing my partner and me. The Censors needed to identify cases where they could clamp down. No emperor wants to be accused of cruelty. Somebody had to spot the cheats who could be reassessed without causing an outcry, so Falco Partner had been hired-at my own suggestion and on an extremely attractive fee basis-to investigate low declarations.