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Tax Collecting in Byzantine Egypt Author(s): A. E. R. Boak Source: The Journal of Roman

Tax Collecting in Byzantine Egypt Author(s): A. E. R. Boak Source: The Journal of Roman Studies, Vol. 37, Parts 1 and 2 (1947), pp. 24-33 Published by: Society for the Promotion of Roman Studies Stable URL: http://www.jstor.org/stable/298451

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T"AX COLLECTING

By A.

IN

BYZANTINE

E. R. BOAK

EGYPT

In this article there is presented a small group of hitherto unpublished tax receipts from Egypt which belong to A.D. 309 and 314. They come from the archive of Aurelios Isidoros, a farmer and occasional local office-holder of the village of Karanis, and with the other papyri of the same collection are in the possession of the Egyptian Museum in Cairo.' The chief interest which these texts hold for students of Byzantine Egypt lies in the picture which they provide of the tax-collecting process and of the handling of governmept grain in Egypt under the tax system introduced by Diocletian, and in particular the new information which they furnish on the matter of supplementary fees and transportation charges. The receipts of the year 309 are for deliveries of barley ; that of 3 I4 is for the payment of money for the village quota of clothing requisitioned for military purposes. We shall take up the barley receipts first, and then that for the price of the clothing.

RECEIPTS FOR THE DELIVERY OF BARLEY.

CAIRO, Jozurnal d'entree, NO. 57394.

8o

x

A.D.

309.

I4-5 cm.

At present this papyrus contains four columns of writing, of which the last is too badly mutilated to merit transcription. Since, however, the sheet is broken at both ends, it may originally have had one or more columns both before Col. i and after Col. II. In addition to the breaks along all edges, there are numerous holes in the body of the papyrus and in places the writing is badly abraded. Cols. i and ii are by the same hand, but neither column was written all at once, and the script, which is predominantly an upright cursive, becomes more hurried and cramped in the later portions. Col. III has two hands, both upright

cursives.

The text consists of a series of receipts for barley delivered at the harbours of Kerke and Leukogion by the sitologoi of Karanis as part of the canon, or grain levy, imposed for

the seventeenth

and fifth

year

(A.D.

308-309).

All of the deliveries

were

made

in

A.D.

309,

the year of the first consulship of Licinius and Constantine I. Both Kerke and Leukogion are well-known from other papyri and from ostraka. Kerke, on the Nile in the Memphite nome, was the terminus of an overland route from Philadelphia in the Fayum and possibly at the northern end of the canal running northwards from the vicinity of Ptolemais Hormou (Illahcun) to the main stream of the Nile (E. Wiken, ' Zur Topographie des Fayufm,' Corolla Archaeologica, Shrift. Svenska Inst. Rom. II (I922), 270-6). Leukogion lay farther up the Nile in the Herakleopolite nome, at the end of another caravan route from the Fayfum (cf. Amundsen, 0. Oslo., p. 5I), more probably on a canal, perhaps the one mentioned above, than on the Nile itself. At Kerke the following six deliveries were made: (i) Pauni

24;

(5)

I,

I-8;

Epiph

I2;

(2)

Pauni

24;

II,

28-3I;

II,

I5-22;

(6) Epiph

(3)

I6;

Pauni

II,

29;

32-37.

I,

9-14;

(4)

Pauni

29;

II, 23-27;

At Leukogion there was only one

dated according to the Roman calendar on the fifth day before the Kalends of

September Aug. 28 ; III, 38-54. From this list of the receipts and their arrangement in the three columns, it seems that the sitologoi made two separate deliveries on Pauni 24, for which the receipts were written in separate parallel columns, thus forming the tops of

delivery,

1 The writer wishes to express his thanks to the

v

(I939),

85-117;

Harv.

Me~langes Maspero II (1934),

Museum authorities for their kind permission to

125-129;

 

Stiud. in Class.

Phil.

51

(1940),

publish these documents. Other documents from

35-60;

Joturnal of Juristic Papyrology) I (1946),

the same collection have appeared in Etuides de

7-12.

More will appear shortly in various publica-

Popyrologie

ii

(1933),

1-22

;

III

(1936),

1-45

;

tions.

TAX

COLLECTING

IN

BYZANTINE

EGYPT

25

Cols. i and ii. Again when two more deliveries were made on Pauni 29, the receipts for

these were added below the two previously written on the papyrus. But when they made the fifth and sixth deliveries in the following month, Epiph, the new receipts were written below one another at the bottom of Col. ii. The papyrus sheet with its receipts remained in the hands of the sitologoi, who presented it to the proper officials when they delivered their shipment of barley at Leukogion. These officials thereupon had their receipt written to the right of the earlier ones in Col. III. The six receipts issued at Kerke were signed by the same official, Aurelios Sumeios, who has the title of acTro8EKTrS KplGnS of the harbour of Kerke. At Leukogion, however, the single receipt was signed by two persons, Aurelios Aphrodisios and Aurelios Pamiton, who describe themselves merely as acTro6EKTralop,uou AEUKOyiou (I, 38), or as acTrroSEKTal

without further qualification (I,

epimeletai at the latter port who were concerned with the grain deliveries. In 0. Mich.

I, 179 (A.D. 297), an (Trip(EkT;s) Opovu AEuKOYIOU accepted a delivery of straw from Ptolemais, and in I, 254, of about the same period, an Ur,iEArT1'; Gtqaupo0 (or -&5v) acknowledged the delivery of one yavis to be credited to the village of Karanis. As we have seen, the officials who were responsible for the delivery of the barley

of the canon were the sitologoi of Karanis for the current year, among whom was Aurelios Isidoros himself. They functioned not merely for the village of Karanis (I, 3 ; iO), but also for a part (gEpos) of its boundary district (ploaEKKTia), cf. II, 17 ; III, 41, 45. Why they did not serve the whole of the latter is by no means clear. Although the method of trans- porting the barley from the granary (0racxaupOs)of Karanis to the harbours of Kerke and Leukogion is not specified in the receipts, it was probably by donkey or, less likely, camel caravan. This conclusion is justified not merely by the location of the two harbours

5I).

The

Michigan

ostraka reveal also the presence of

in relation to Karanis, but by the large number of receipts which were issued in this period

at the granary of Karanis to individuals for the delivery of donkey-loads both at Kerke

(0. Mich. I, 506, 5I5, 52I,

522,

527,

528),

and

at Leukogion

(0.

Mich.

I,

524,

525,

526,

etc.

;

0.

Mich. II, 927, 930, 93I).

It is fairly evident

that each of the amounts

acknowledged

in the receipts from Kerke could have been delivered in a single day, perhaps by two separate caravans on the days when two receipts were issued, Pauni 24 and Pauni 29; for the average donkey-load was three artabas, and even the 379 artabas delivered on

Epiph I2 (II, 28-3i) would

wording Kal Opuolics T1i Ke' of I, 9, (cf. also II, 23), indicates a delivery on a specific

day only. But the case is somewhat different with the I976 artabas received at Leukogion (III, 45-46, 52-53), since this would have required the use of some 658 animals, which seems to be too large a number to be engaged in this service at one and the same time, and it must be borne in mind that each animal could make only one trip per day from

Karanis to either harbour. We must conclude, therefore, that the delivery at Leukogion might have been spread over several days, on the last one of which the sitologoi were given their receipt for the total amount. The most important information offered by these documents concerns the various supplementary charges to which the tax barley delivered at the harbours was subject. In the four receipts from Kerke for the month Pachon these are: (i) a general levy of IO%, 8EKOtcTl, on the amount collected in accordance with the canon; (2) an additional

only have required a caravan of I26 donkeys. In fact, the

charge

of

Q0 or 500,

EiKOrT', levied on the original amount of the tax and the Io%

charge

as

well ;

(I) naula calculated at the rate of

-

denarii on each artaba ; and (4)

a further assessment called ' the denarius per modius '. The two other receipts from

Kerke, dated in Epiph, show in place of the IO% levy one of - or 2%, TrEvTflKoT-r. But, whereas the receipt of Epiph i6 mentions the naula of 5- denarii on each artaba

and likewise the ' denarius per modius ', that of Epiph I2 omits both of these. I am inclined

to believe that this is an error of omission on the part of the writer since one would naturally

assume that freight charges would be collected equally on all grain belonging to the same category when delivered at the same port. The receipt from Leukogion agrees with the

-

first

four

from

Kerke

in

recording

the

IO% tax,

here

called

8E?a oor

and

with

26

A.

E.

R.

BOAK

per modius'. The following table shows the amount of grain delivered and the taxes assessed on it, apart from the money payments, according to each receipt. In order to simplify the calculation of the taxes, I have reduced the fractions to the nearest decimals.

(i)

Kerke, Pauni 24, I, i-8.

 

Barley delivered including the io%, Levy of 5%

260 I

-

260o83 artabas 14 00 (13 04) art.

274 83 alt.

(2)

Total Kerke, Pauni 24, 1I, 15-22.

Barley delivered including

the

I0%,

78

i

-

78-75

artabas

Levy of 5%

4-00

(3-94)

art.

Total

82-75

art.

(3)

Kerke, Pauni 29, 1, 9-14.

Barley delivered including

the io%,

85

-

85-33

artabas

Levy of 5%

4-33 (4-27)

art.

 

Total

 

89-66

art.

(4)

Kerke, Pauni 29, II, 23-7.

 

Barley delivered including the

io%0

6o artabas

Levy of 5%

3 artabas

Total

63 artabas

(5)

Kerke,

Epiph

I2,

II,

28-31.

Barley delivered including 2%

tax

379 artabas

(6)

Kerke,

Epiph

i6,

II, 32-7.

 

Barley delivered

including 2% tax

122 artabas

(7)

Leukogion,

Aug.

28,

III, 38-54.

Barley delivered including io% and 2%/ taxes I976 artabas

Calculated: shipment including io%

1937 art.

, 9

2%

38-74

art.

Total

1975-74

1976

art.

Grand Total

2987-24

2987

i

artabas

Before considering the character of the supplementary taxes, it may be worth while to point out the meaning of the term canon, Kavcbv,as used in these receipts. It occurs once in each column (I,4; II, 17-I8 ; III, 44), in the same formula where the barley is received irrE?p KavOVOS 13 (E-rous) Kac E (E'Tous). From the wording of the receipts, it seems quite clear that the canon refers to the levy assessed against the village of Karanis and its horiodeiktia for the year in question, in other words, the amount prescribed in accordance with the current indiction. This is a common usage attested by examples from

the fourth, fifth, and sixth centuries (see Preisigke, Worterbuch,Abs. III, 24I, s.v. K'cVcv).

The

Io% tax on the amount collected in accordance with the canon, called

EK&rTat

8?EKa'Tcra (i, I i) and p 6?EKa(III, 43), is known also

from a series of receipts from Philadelphia between 3II and 324 (E. H. Kase, A Papyrus

Roll in the Princeton Collection, Col. I, 6 ; ii, 6-7 ; Iv, 6, 15; VI, 6, 17 ; X,

5; XII, 5, I4; XIII, 5; xIv, 7). These

(I,

4;

II,

I8,

z5),

ac

KE?EUCTYai(Ct

7, i8 ; xi,

receipts were issued at the granary of Philadelphia

by the sitologoi of the village for wheat and barley delivered by land-holders as taxes for the corresponding years. It is interesting to note, however, that the io% is collected on the wheat deliveries only, and not on the barley, unless in the case of the latter this tax is taken for granted, an assumption which would be difficult to prove. Another noteworthy point is that in the Philadelphia receipts the io% is turned over to the sitologoi at the village granary, whereas in the receipts from Kerke and Leukogion the io% is turned over with

the grain of the canon by the sitologoi to the apodektai of these harbours. This levy then

did not remain in the villages or in the nome but was delivered for shipment with the annona

grain. In his note on Col. I, 6 (p. 17),

(I) that it is a ' payment of Io% collected in the form of TITPQUIJE?TPJpo3VEa' ; (2) that it

may refer to an artaba divisible

Kase offers three possible explanations of the 8EK&Tca:

into tenths;

cites

and

(3) that

it

' may be related

term

ai

to the

two

references.

From the

K?XEVefiaalCxc

receipts

(i,

i I)

it

seems

clear

that

we

have

to

,ET-rpOv

EKac(at

8EKao-roV'

in

one

for

of

which

the

he

Kerke

TAX

COLLECTING

IN

BYZANTINE

EGYPT

27

do with a supplementary tax. But the purpose of this levy still remains uncertain.

It may well be, however, that it took the place of the earlier -fPpOC1ETPE1JO1IVcE amounting

to about one-seventh

to compensate for differences in the content of local measures used in collecting grain dues and those specified by the State for accepting tax payments (Wallace, Taxation in Egypt, 38). The 500 tax, which we find under the name of ELKOcTT)in four of the receipts from

of certain taxes and rentals of the Roman period which were levied

Kerke (i, 6, I2; II, 20, 25), and which is collected on the original payment and the

supplementary

Io% as well, appears also in a group of contemporary wheat receipts from

Karanis (P. Mich. VI 399-4II and

0. Mich. I I7I, I72). It is generallyconsidered that

the ElKocYTrl is the equivalent of the older tax known as the 8iXoiviKia, a levy of I,/20 of an artaba on each aroura of land in grain crops (P. Ryl. II pp. 234-35; Kalen, P. Berl.

Leihgabe, pp. 305 ff.;

Apparently, it was still collected in the sixth century, cf. P. Maspero I69, i8: UiToJ

Wallace, Taxation in Egypt, I2

and 36I

n. IO;

P. Mich.

VI p.

I03).

KaVOVOSKaGapoJ

O'Jv vaV?oiS

Kai EKTOT-rais

avUTrovKal EiKOcTalS.

As the preceding table shows, neither the

Io%

nor the

5% levies

are mentioned

in the two latest receipts from Kerke, nor does the latter of these appear in the receipt

we must not assume that the deliveries attested in these

receipts were exempt from these taxes.

the particular time and place indicated. On the other hand, all three of these later receipts record a tax of 2% called both

from Leukogion.

Nevertheless,

We can assume only that they were not paid at

TrEVTT)KocYTad(II,

30, 34) and 'K T

ai

8o

(III, 43). So faras I am aware,no other instance

of this particular impost occurs in the papyri of the Late Empire. It may have been a charge imposed to defray handling expenses, to furnish perquisites to government officials, or to allow for shrinkage or deterioration of the barley while in storage or transit. We now come to the naula of 52 ' denarii per artaba ', which is attested by the first four and the sixth receipts from Kerke, but is omitted in that of Epiph I2 from that harbour and in the receipt from Leukogion. If we accept the official price of barley at 6o ' denarii per modius' in Diocletian's Edict of Prices (I, 2), since the accompanying evaluation of wheat was still in force two years later (A. E. R. Boak, ' Some Early Byzantine Tax Records from Egypt,' Harv. Stud. in Class. Phil., 5I [I940], 35-69, No. 4, 5o), and

allow 31 ' modii' to the artaba, we reach an estimate

this basis, the naula was a freight charge of 23% on the value of the barley. This indicates

of 200 ' denarii per artaba '. On

that it was not the charge for transportation from Alexandria to Rome, which was fixed at i6% by the Edict of Prices (cf. Segre, ' Annona Civica and the Annona Militaris'

Byzantion xvi, 2

or charge for transporting grain from Egyptian inland ports to Alexandria

(cf. P. Oxy.

[I942-3],

II

;

26;

395, n.

I3).

I42,

7;

Therefore,

I30-I3I

in all probability it was the vaoAov

'A\Egav6pdias

Ii

Egypt, 402,

I26,

4I8;

; A. C. Johnson, EconomicSurvey,

404). It may be worth noting that in the Theadelphia

2I95,

Segre, op. cit.

papyriof this period(P. Thead. nos. 26, A.D. 296;

27,

A.D.

298;

32,

A.D.

307)

the epimeletai,

dekaprotoi, and apodektai who receive tax barley and wheat delivered in the name of the village acknowledge the receipt of the naula also, but do not mention the rate at which these charges are calculated.

Finally, our texts reveal the imposition of another tax which, from its position in the receipts and from the fact that it was not in grain, appears to have been a supplement to the naula. This is the ' denarius per modius ' which appears last among the levies in all of the receipts. To my knowledge the only other mention of this tax occurs in the

IO%. It contains four references to TO 65rvapiov

Princeton roll which

Tou' oiobiou(Cols. x, IO ; 22 ; xi, 6 ; xii, a) in receipts dated in the years A.D. 3I8 to 321I. In the first two of these instances it occurs as the last item following the number of artabas

of barley; in the third, where the text has been restored by the editor, it follows the wheat total ; and in the last it stands alone after the date, apparently added to correct an omission (see the editor's note on p. 23). There does not seem to be any explanation

of why this tax appears only in these

character. In discussing the

offers the explanation that it was a charge levied to defray the costs of transporting grain

also records the tax of

four receipts

and not in the others of the same

note, pp. 22-3)

levy of a ' denarius per modius ', Kase (x, io

28

A.

E.

R.

BOAK

from the granary to the wharf where it was loaded for shipment by water. He also points out that the denarius was collected at the granary whereas such charges had previously been paid directly to various transportation officials, and concludes that some change had been made in the administration of the transport system, and he realizes that the new rate would mean a great reduction in the rate charged for the transport of grain by land. I believe that the true explanation of the levy of a ' denarius per modius' is to be sought in the recently published Latin fragments of the Edict of Prices from Aphrodisias

in Caria (G. Jacopi,

Antichi 38 [I939], I30-I32; E. R. Graser, ' The Significance of Two New Fragments

'

Gli Scavi della missione italiana ad Afrodisiade nel I937,'

Monumenti

of the Edict of Diocletian,' Trans.Amer. Phil. Assn. 7I

[I940],

I57-I74).

FragmentII,

line 23, contains the following item: a]qua discindentis per singulos mo(dios) (denarium) unum. Although the passage in which these words occur is so badly mutilated that its exact meaning is obscure, there can be no doubt that it refers to charges for the trans- portation of government grain, apparently down stream (Graser, op. cit., p. I73). It is

tempting, therefore, to

But the ' denarius per modius ' cannot be the regular freight charges collected for trans-

portation down the Nile to Alexandria since, as we have seen, these seem to be equivalent

to the naula Of 52 '

way, probably as a special surtax.

identify

the levy of the papyrus receipts

with that of the Edict.

denarii per artaba'.

Accordingly, it must be explained in some other

[AMp'A]ios ZuvLos &Tro5E[KTTs Kpli6S O']ppoU KEPKf [A0pTl]2\iols O?Evappik Kai [Kao1c, K]al 'lai86cp Kai

[ToTS Koi(vCwvo1s)]

V1rr[EpToOU]Kcxv6vOS 13 (?-roUs) Kai E (?TOrUs) KpliO[fis Uv] 6EKXTrais {KplTifs}

TOir(AQ\yols) KCTS

Kapavi5oS.

[rrapf]2\apov

Trap'

'VPWV

5 [apTa]Pais 5laKo[o]icxas ?TKOVTra 11 lOiav TplToV Kaci UlTEp

[1EKOrT]65V apT'apgs 5EKaQTEcQapEs Kic! UT7Ep (vUTCVTa va2Aa VrrrEp

IO

[EKaa]TiS

apTTn

8nvcpia

TrEVTE ? piOv

Kai

TO

8nvcpiOV

[TOU pUo5lfov].

[Kcl]

UTrfp

Tral

TOVKa c

Aa UvTrEpEKaCTfus

(E?-ovs)

KCOA)l

13 Kai

?:, TTauvi K8 .

[oi

aciToi]

J C&TO\)

ETOVl

Zvp?1oS

'TCr

KplGfl

UE?T

aUT'-

OUV

rrEVTETpi-

(PEi5pai).

Op[

TOU

6~oioi@ TTDKG

TiS

QuTfl

KEAr:ua6a1s

TrQpT)V[EyK]av

UTrEpTOE

8EKaTalS

apT'apaS

Oy?OTlKOVTra

UlT?rpEiKo=TCTV apT'apaS

TEaapEs

TpiToV Kai Ta vav-

apTar'apTs STlVapla

TrEVT?E TIliJv

Kai TO 8vcapiov

[,uo5i]ovJ.(E'-ovs)13 Kal E, Fla0vi

4. 13 (T-roUs)

Kai

E

(`ToUs).

KT.

[7_v]-uETl[p]S 9E9T (PEIC)pai).2

The

regnal

years

are

those

Maximinus

Daia.

of

Galerius

Maximianus

and

5.

[ap-ra]pais:

read

6. Kal iJrrrp aETc`v.

[apT]raPas.

The first two words are uncertain, but it is

difficult to find another

phrase into which

the aOTrv will fit.

Somewhat parallel is the use of Ta[Cu]Tcov in 1. 34, but

there

no preposition

is involved.

8.

14.

VIa&vi K8':

Taiuvi

K'.

June i8.

:

June

23.

15

11

AuOpT'Aios2vpoos

Auprp2\iolS

UTrlp

OiEvacppk'w

ETrT[cXfaf][liv

a'Toa?K-Tis

Kai

K[pieinsl

la'bcopcw

Kapavi8os.

KpliO[s]

Kai 'ppov

rniv

TOIS KOl(vCovois)

[-rrap'apo]v

KEpyfi

8EKacTals

VTr1?p?-

oITo(?oyois)

?p[ov]s

Oplo8i[KT]ias

Kai E <((ToUs)>

ITrrp KaVOV-

vOS 13 (ETous)

Ep08o'UKovTa

apTcrcapas

TETapTOV Kai VrErp

Kai Ta va&Aa

20 diKoaTOv a&pTcrapasT[E?9]cpES

KaCTflS

&pTar3S

8On[VQpl]a

TrE?VTE'P

KaI 1<C

TO

FT-

V'PIOV TOU ,uO5iOv.

('-TOvS) 13 Kal

E,

TTauvi KF).

EU8?1S CrECn(?@a

2 In the transcribed text dots below the line indicate uncertain letters; read with confidence.

dashes mark broken ones that can be

Kai

o,uofco5oi auTol

TAX

COLLECTING

Tra[pflv]EyKav

T1r K'

E'VT6

IN

BYZANTINE

aUJT

EGYPT

29

OppLA) UTrEp Tfis aCUTfis K[CO>]fPl UTrEp TOv aUTOU ETOU5 Kpl-

25 OriSaov 5EK&TalS ap[T]a'pas EnT)KOVTa Kat UVTEp EIKOUTCOV

30

apTa

T1rEVTEVpiv KaG TO 8nvapi[ov

saS TpTs Kai

Ta

vau7[Aa]

EKa'aTfs

apTap-r3s

8Tv&pia

T]OU

Ao5iou.

(?TOUV) l3 Kai

E,

TaiUvi

K6'.

EVUAE10S

9E9j(jAEiWjai).

Kai o,loicos oi aGuTol Trap['V]EYKyav

aG(rTOUET`Ov5 K(ai UTrEp TT5 aUTf`S KCA4LfT5KpliOr U'VVTE5

Ev TCr)GaGTCA) OPILAU UTrEp TOV

TrEVTTKOTra[!]s

&pT[a[Pa]s

TplaKOoucas E18op1LT1KOVTa

EV-

vEa.

('Tous)

Kai oIloicoS

l3 Kai E, 'ETrip l'.

oi avrToi

Trrap1jVEyKav

EvEp6o; 9E9T (jAE1CLAal).

UTrEp TT)S avUTlS

KCA4pTrS

UTrEp

O"JV TES Ta[vi]TCA)V

TOU a[cUTOl]

rTOUS EV [TC-

KEA?EUVOEVTCOV

aUT]CD)

OplLco Kplies

TrEVTT9KOaTcA)VapTa-

35 pas E'KaTOV [E]Y[K]Oi 8OUoKai Ta vauRa EKa(TTS apTaPc3S 8flvapia TrEVTE fllLIO{U Kai] TO 8iiVaapioV TOU po8foU.

(E'-ovS) 13 Kai E, 'ETri ly. i.

17.

[-rapEaPo]v.

YVEu,?os UEUI(,uEico,uai).

There

is

not

space enough

here

for

the

full

formula

-rrapa vp,Cov.

29.;

34.

T-r;

for

Tras.

3 I.

Epiph

i2;

Julv 6

34. T2{U]-rcoV:

'of these,' i.e. the artabas of barley raised as the tax.

for KEAEuvOiclS

TrEvTrKoaTals.

KEA?EUOE?VTCA)VTrEVTTlKOUTCoV:

Cf. I, I1, above.

37. Epiph i6;

July io.

TTrapAacov

Secondhand.

111

40

45

A_gpMot

AEUKayiqV

Ai:prlAiolis

KcpoIiS

TrapUapov

KpliOs

VUTlEp KaX.VOVOS13 (ETOUS) KYd ? (?TaUs)

'Aqp[o8]ia!os

TlrE['1]TOUJ

KaaiXc

Kai'

Kal

KLHjI

T@you

laib8po

'povS

irTvCO

Kal

EO8EKTal op[oU]

aiTro?O6yOls

KOlYCvois

Kapgvi8oS

Trap'

KaGapao

opio8lKTiaS

xaiP?tv.

'pi&3v ?v T$)

avv

p

[8]EKca

aUTCG) OppcAp AEUKOyiOU

Kai

EKaToxTaIS

a

.

.

8iiO

1ECA)S

FiTou

liTEy K(,p

Kapavf8os

?vaKO[ai]s

Kai

EuXov

UTIra-Tra[s

Kai

opl[o]8[i]KTias

8p8o[p]'KorvTa

apTapas

Eg iovas,

(

XEiAias

rpT&apas) Aroq.

EKQaToU

TCO]v

iio8iou

8rlv&pia

2'

[

ujiav].

OiaAEpioU

8EX1r0T&$Vfiv'$v

AiKyvviavOU

AyKlvdfoU E[Epa]TarOU Kal c)Aauiou

50 vIOU2 EPaavTcovTrrp]o ? KaAav8Mv

Thirdhand.

Oia?Epfou

KcvxTavTivou

2ETrTEkPPpiOU.

fTapi-rcAv

EXOIIEV Tas KptiOs a'p-rapas XElAi'as

EvcKaKcYiasp8opowraEKOVTa 'W b TEpOKiTal

AU'p uAios

qppo8icios

Kai

aTrO8EKTat

AU'piAIos Air[

]cv

?ypayka

lJTrEpau'TcOv aypa,uauaTcov.

39. AwuKayiou: for AwUKyyiou.

Cf.

I,

42.

40.

'118

'po:

for

lai8c

p.

letters in the first word appear to be pE, but I cannot

find any explanation of a term a&EiEws. One is reminded of the a&v' aEiyos of Kase,

Papyrus Roll I, 7, etc.

It cannot hardly have the usual

meaning of ' without additional charges',

44.

a

.

.

iEcos a'ITO:

the doubtful

46. ioivas:

' even,' that is, without fractional numbers.

since surtaxes are included.

Aurelios

Sumeios,

TRANSLATION

I

receiver of barley for the harbour of Kerke, to Aurelios

Ouenaphrios

and

Aurelios Kasios and Aurelios Isidoros and their associate sitol9goi of the village of Karanis.

30

A.

E.

R.

BOAK

I havereceivedfromyou for the canonof the seventeenthandfifth year,togetherwitlhthe charges

of io%, two hundred sixty, and five-sixth artabasof barley, and for the charges of 500, fourteen

artabas, and as transportcharges on these (?), five and one-half

'denarius per modius '. Year I7 and

denarii on each artaba,and the

5, Pauni 24.

I, Sumeios, have affixedmy signature.

io%,

And likewise on the 29th, the same (sitologoi)have delivered at the same harbouron behalf

eighty-five and one-third

and one-third artabas,and as transportcharges

of the village for the same year, including the authorizedchargesof

.5s/,.four

artabasof barley, and for the charge of

on each artaba,five and one-half denarii,and the ' denariusper modius'.

I, Sumeios, have affixedmy signature.

Year I7 and 5, Pauni 29.

2

Aurelios Sumeios, receiver of barley for the harbourof Kerke, to Aurelios Ouenaphriosand Aurelios Isidoros and their associatesitologoiacting for part of the horiodeiktiaof Karanis.

I have received-for the canon of the seventeenth and fifth year, together with the charges of io%, seventy-eight and three-fourths artabasof barley, and for the charge of 500, four artabas, andastransportationchargeson eachartaba,five andone-halfdenarii,andthe' denariuspermodius '. Year I7 and 5, Pauni 24. I, Sumeios, have affixedmy signature. And likewise the same (sitologoi)have delivered on the 29th at the same harbour on behalf

of

the samevillage for the same year,includingthe chargesof io%, sixty artabas,and for the charges

of

5%, three artabas,and as transportcharges on each artaba,five

and one-half denarii, and the

'denarius per modius'.

Year I7 and 5, Pauni 29.

I, Sumeios, have affixedmy signature.

And likewise the same (sitologoi)have delivered at the same harbourfor the same year and on behalf of the same village, including the chargesof 2%, three hundred and seventy-nine artabasof

barley. Year 17 and

And likewisethe same sitologoihave deliveredat the same harbouron behalf of the same village

for the same year, including the authorized charges of 2%, one hundred twenty-two artabasof

' denarius per

barley and as transportcharges on each artaba,five and one-half denarii, and the

modius '. Year I7 and 5, Epiph i6.

5, Epiph I9.

I, Sumeios, have affixedmy signature.

I, Sumeios, have affixedmy signature.

3

Second hand. Aurelios Aphrodisios and Pamiton, receivers of the harbour of the fifth pagus.

To Aurelios Kasios and Aurelios Isidoros and their associatesitologoiof the village of Karanis and a partof its horiodeiktiagreeting. We have received from you in the same harbourof Leukogion, including the charges of io%

and 2%,

horiodeiktiaclean barley to the amount of exactly one thousand nine

Leukogion in

for the canonof the I7th and 5 years of

grain on behalf of the village of Karanisandits

hundred seventy-six

artabas, I976 artabas,and I have also received one denariuson each modius. In the consulship of our lords Valerius Licinnianus Licinius Augustus, and Flavius Valerius

Constantinus,son of the Augusti, on the fifth day beforethe Kalendsof September.

Thirdhand. We, AureliosAphrodisiosand AureliosPamiton,receivers,have the one thousand nine hundredseventy-six artabasof barley as aforesaid.

I, on wrote for them since they are illiterate.

II

RECEIPTS

FOR

THE

PRICE

OF

CAIRO,journal d'entree, NOS.

CLOTHING.

57024 A-E.

23

A.D.

X I2-I3*5

3I4

cm.

These five papyri were found tied in one bundle. On the whole, they are in good condition, although all show minor breaks and some traces of abrasion. Papyrus 57024 C was clearly damaged before it was used. In 57024 A, B, and C, the receipts proper are all

written in the same hand. This is a large, irregular, upright cursive, which becomes extremely careless in the later lines. The receipts of 57024 D and E are in separate hands,

both smaller than that of A,

E in one that is equally practised but more fluent and sloping and written with a finer

pen.

of medium size, with legible but not too well formed letters. Since all five receipts were

B, and

C ;

D in a neat, compact, slightly sloping cursive,

The subscriptions are all in the same hand, a partly upright, partly sloping cursive

obviously

meant

to be identical

it seems

unnecessary

to give

the

text

of each

in full,

and

TAX

COLLECTING

IN

BYZANTINE

EGYPT

31

so I have selected E as the one to be reproduced since it requires the least emendation, and I have indicated variant readings of the others in the notes.

The

receipts

are

addressed

to

the

Strategos

Sarapammon,who is known also from P. Flor. 54,

I

of

the

of 3I4,

Arsinoite

nome,

Aurelios

and is almost certainly to

be identified with the Strategos Sarapammon of P. Strassb. 45, I of 3I2.

The signatories are three in number:

Aurelios Isidoros, son of Palenios, and Aurelios

Doulos, son of Timotheos, both Komarchs of the village of Karanis, and Aurelios Isidoros, Tessararios of the same village. In all probability the latter is Aurelios Isidoros, son of Ptolemaios, who appears as one of the sitologoi of Karanis in the preceding receipts for

the delivery of barley in 309. From two other documents in his archive we know that Isidoros, son of Ptolemaios, was a Tessararios, and the omission of the father's name in these receipts is not sufficient ground for believing that we have to do with a different Isidoros. The duties of the Tessararios (for variant spellings, cf. line 4, note) are not too well known, but he appears here as a village official co-operating closely with the Komarchs in the collection and delivery of requisitions in clothing imposed upon his

community. This confirms the suggestion of Jouguet (P. Thead. 32, col. I,

that the village Tessararios cannot be the subordinate military officer of that title, but is an official charged with the raising and transporting of levies for the annona militaris. The editors of P. Oxy. I425 (ca. 3I8) in their note to line 5 speak of the Tessararioi as village officials, but appear to be somewhat uncertain as to whether they were civil or

military. They also equate the Tessararios with the Quadrarios, but this view is contra- dicted by one of the Isidoros papyri, which is a petition addressed to a Prefect of Egypt by the Tessarariog and the Quadrarios of Karanis. In P. Oxy. I430 of 324, a Tessararios apparently takes precedence over the two Komarchs with whom he is co-operating, whereas in our receipts he yields to them in rank, but is not necessarily under their authority. The Komarchs and the Tessararios acknowledge that they have received payment, in accordance with a warrant issued by the Strategos, from the bankers who handle the government funds in the Arsinoite nome, for twenty-two shirts (o-riXapia) and eight military cloaks (Tr&A;Aia)which they had delivered to two receivers (a-rro6EKTa), Kurillos and Demeas. The said shirts and cloaks constituted the village quota for the seventh and fifth year or A.D. 3IO-3II. Since the receipt is dated Tubi 20 (I5 January) 314, there appears to have been a delay of fully two years in gathering (possibly in weaving) the requisitioned articles of clothing. There can be little doubt that these garments were requisitioned for military supplies, as part of the annona, or vestis militaris. Not only do the receipts record the total amounts of money received for the sticharia and pallia, but they also give the value assigned to single articles of each category. The

value of the sticharion was set at 4,000 dr. ; that of the pallion at 5,ooo dr. In Diocletian's Edict of Prices xxvi, 28-30 (T. Frank, Economic Survey v, 387-388) we find that the

(cYTiXaQ Ca-rpcOTricKni) are set as follows for a shirt

of the first quality I,500 denarii, of the second quality, I,250 denarii, and of the third

prices for soldiers' linen shirts

I4, note)

quality, I,OOO denarii. Since the denarius equalled 4 drachmai, it is apparent that the shirts in question here were those of the third class, priced at I,OOO denarii or 4,000

drachmai. This agrees with the price of the

the meaning of 8i;A\cposis uncertain.

from our text of the Edict. For the twenty-two shirts the Komarchs and Tessararios received I4 T. 4,000 dr., and for the eight cloaks 6 T. 4,000 dr., making a total of 2i T.

2,000 dr. But from this there was deducted for the Fiscus (TO TraIlEiOV) i T. 2,I90- dr., leaving a balance in their hands of i9 T. 5,8IO dr. This deduction is explained as having

been made (lines I2-I3) VrrErpTrp() S(E'TouS), which indicates that village was delinquent in some way with respect to its obligations for the sixth year (A.D. 309-3io). Accordingly it seems most likely that -rrp( ) should be read Trp(ooThiouv)and translated as ' penalty for delinquency' (cf. Preisigke, Worterbuch, s.v. TrpOCSrilov). From the text of the receipt we can reconstruct (in part at least) the procedure involved

in collecting articles of clothing for the vestis militaris.

cloaks was assigned to Karanis for the specific year. Apparently this was the universal

A definite quota of shirts and

o-rXaXpla

8Aopa in BGU 620, 9, where

the prices of pallia

are missing

Unfortunately,

32

A.

E.

R.

BOAK

practice in Egypt at this period, since P. Oxy. I448 of 3 I8 contains an "x0cetS

KQaiTrcaAAiv for seventeen villages with the quotas for each. After the quota had