Final answer:
Caligula used Rome's finances to tax his people harshly, implementing new and excessive taxes on various commodities and individuals. These taxes were meant to fund Caligula's extravagant lifestyle and shows of power, but they burdened the Roman population.
Step-by-step explanation:
Caligula used Rome's finances, causing him to tax his people harshly. He levied new and unprecedented taxes on various commodities and individuals, such as a fixed charge on eatables sold in the city, a fortieth part of the sum involved in lawsuits, and an eighth of the daily wages of porters. These excessive taxes were implemented to fund Caligula's lavish lifestyle and shows of power, which ultimately burdened the people.