Justinian, however, remitted no tax or impost to any one of them, except in the case of cities that had been taken by the enemy, and then only for a year, although, had he granted them exemption for seven years, as the Emperor Anastasius had done, I do not think that even then he would have done enough: for Cabades retired after having inflicted but little damage upon the buildings, but Chosroes, by ravaging the country with fire and sword and razing all its dwellings to the ground, brought greater calamities upon the inhabitants.

Justinian only granted this absurd remission of tribute to these people and to others who had several times submitted to an invasion of the Medes and the continuous depredations of the Huns and Saracen barbarians in the East, while the Romans, settled in the different parts of Europe, who had equally suffered by the attacks of the barbarians, found Justinian more cruel than any of their foreign foes; for, immediately after the enemy withdrew, the proprietors of estates found themselves overwhelmed with requisitions for provisions,[13] impositions,[14] and edicts[15] of various kinds, the meaning of which I will now explain.

Those who possessed landed property were obliged to furnish provisions for the soldiers in proportion to the amount imposed upon each, and these dues were fixed, not in consideration of the necessities of the moment, but according to an authorised imperial assessment; and, if at any time they had not a sufficient supply upon their lands for the needs of the horses and soldiers, these unhappy persons were forced to purchase them even at a price far above their proper value, and to convey them in many cases from a considerable distance to the place where the troops were encamped, and to distribute them to the adjutants in what quantity and at what rate the latter pleased, not at a fair and reasonable price.
This import was called "the import of victualling," which, as it were, cut the sinews of all the landed proprietors; for they had to pay an annual tribute ten times greater than before, and were obliged not only to furnish supplies the soldiers, but on several occasions to convey corn to Byzantium.

Barsyames was not the only man who had the audacity to introduce this cursed exaction, John of Cappadocia had set the example, and the successors of Barsyames in his office followed it.

Such was the nature of the Syn[=o]n[=e], as it was called.
The "Epibol[=e]" was a kind of unforeseen ruin, which suddenly attacked the landed proprietors and utterly deprived them of the hope of subsistence; for, in the case of estates that were deserted and unproductive, the owners or tenants of which had either died or abandoned their country and hidden themselves after the misfortunes they had undergone, Justinian did not hesitate to impose a tax.