Libanius, Zosimus and Evagrius list examples of the hardships caused by this tax, probably because it was collected in one lump sum every four years.
Libanius |
One of them, Oration 4: Adversus Kalendarum Festum attacks the pagan customs and abuses of the New Years feast, denying everything that Libanius had said supporting it - see Lord of Misrule for extensive quotations.
"'Religion' as the Cipher for Identity: The Cases of Emperor Julian, Libanius, and Gregory Nazianzus," Harvard Theological Review 93.4 (2000): 373–400.
(From the Progymnasmata of Aphthonios. A similar sentence is found in the Progymnasmata of Libanios.)