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Ancient Egypt: Graeco-Roman tax-collector's receipts
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Demotic ostrakon
Demotic ostrakon DO Uppsala 615
Tax receipt for salt tax
Source: [1]
-

Graeco-Roman tax-collector's receipts

Trade(?) tax
Demotic ostrakon, inv. no. 873

Pebelle, son of Peteusire, has paid 7 kit as tax for Payne.
Nekhtemonth, son of Petemestou, has written (this) in the year 11, on the 18th of Epiphe, the remainder.

-   Pebelle: pA-br, lit. the blind one
  Payne, Epiphe: Julian spring/summer months
  the remainder: taxes were at times paid in installments

Demotic ostrakon, inv. no. 936

Pshenchons, son of Peteusire, has paid 3 kit of the tax for Mekhir.
Nekhtmonth has written (this) in the year 18, on the 9th of Phamenoth; on the 17th (?) of Phamenoth 16 (?) kit (?)

  Found at Thebes, late Ptolemaic
  Mekhir, Phamenoth: winter months

Demotic ostrakon, inv. no. 1332

Year 11, on the 7th of Mesore. Receipt. Hatre (?), son of Theteu, concerning tax for Epiphe: 3 kit. Djeho has written.

  Denderah(?), late Ptolemaic(?)
  Mesore, Epiphe: summer months

Poll-tax
Demotic ostrakon, inv. no. 877

Pamonth, son of Harpaese, has paid to the Bank in the northern quarter for the poll-tax in Djeme for the year 13: 1 stater - 1 kit - 1 stater again.
Written in the year 14, on the 30th of Pakhons.

  Found at Thebes, late Ptolemaic
  the Bank: The Bank of the Pharaoh
  poll-tax: payable by indigenous male Egyptians aged 14 to 60.
  Djeme: on the western Bank of the Nile, around Medinet Habu.
  year 14: probably of Augustus
  Pakhons: a spring month

Poll-tax
Demotic ostrakon, inv. no. 941

Piko, son of Peteere(?) has paid to the Bank for the poll-tax of the year 19: 2 stater 1 kit ... Written in the year 19 of the Caesar, who is exalted, on the 20th of Mesore(?)

  year 19: of the reign of Augustus (8 BCE)
  Mesore: a summer month

Poll-tax with additional charge
Greek and demotic ostrakon

Greek: Peteamenope, son of Pamonth, poll-tax, year 14.
Demotic: Peteamenope, son of Pamonth, has paid to the Bank the poll-tax for year 14: 2 stater 1 kit, with the additional charge according to 1½ obols.
Written in the year 15 of the exalted Tiberius, the exalted Caesar, the exalted Augustus, on the 9th of Tybe. Andrus, son of Piko, has written (this).

  Year 29 CE
  additional charge: paid to the tax-collector for sending the money to the Bank. It was introduced during the reign of Augustus.
  according to 1½ obols: per stater, i.e. 6¼% of the tax due, sometimes it is only one twentyfourth. Taxes vary with location.
  Other extra charges made were a tax for dykes - one sixteenth (levied on people who did not do corvée duty), a public baths tax - one sixteenth, a temple palm tax - one sixteenth.
  Tybe: a winter month

Poll-tax without additional charge
Demotic ostrakon, inv. no. 909

Nilus, son of Apollon, has paid to the Bank the poll-tax for year 15: 4 stater, half of which is 2 stater - 4 stater again, without extra charge.
Written in the year 15 of the exalted Tiberius, the exalted Caesar, the exalted Augustus .... Andrus, son of Piko, has written (this).

  year 29 CE
  4 stater, half of which is 2 stater: the mention of half the amount seems to be a precautionary measure.
  without extra charge: the payment of the additional charge may just have been deferred

Poll-tax for a dead person
Demotic ostrakon, inv. no. 736

Petekhonspekhrat, son of Pete...., has paid to the Bank for the poll-tax (for) the dead person according to ½, for the year 15: 1 stater ½ kit with extra charge according to 1 obol. Written in the year 15 of the exalted Tiberius, the exalted Caesar, the exalted Augustus, on the 29th of Mesore. Andrus, son of Piko, has written (this).

  year 29 CE
  dead person according to ½: he seemingly died in the first half of the year.

Dam tax
Demotic ostrakon, inv. no 1601

Petenefhotep, son of Enkhpekhrat, has paid (to) the Bank Dam-tax for the year 15: 1 stater 1 kit 4 obols, with additional charge of 2½ obols. Written in the year 16 of the exalted Tiberius, the exalted Caesar, the exalted Augustus, on the 30th Khoiakh, day 3(?).

  Thebes, reign of Tiberius, year 16 (30 CE)
  Khoiakh: last month of the innundation season, Julian month of December

Salt tax
Demotic ostrakon, DO Uppsala 615

Wennofre, son of Haruodj, has paid [to the bank] in the year 17 for (?) salt tax [1 (silver)- kite, making] 2 stater, [making 1 (silver)-kite repeated.
Written in the year 17 (?)] of Tiberius Caesar [Augustus].
[A]ndrus, son of Piko, [has written (this)] [at the bidding] of Ammonius, his brother.
Source: Acta Universitatis Upsaliensis - Boreas Vol.6, 1974

  Thebes
  year 17: 30/31 CE

Public baths tax
Demotic and Greek ostrakon, inv. no. 1236

Demotic: Peteusire, son of Pueriebt, has paid to the Bank for the baths (for) the year 32, (Peteusire) belonging to (the) people of Pamonth, son of Herieu: 1 kit, its half makes ½ kit - 1 kit again. Written in the year 32, on the 18th of Mesore.
Greek: Peteusire has paid two drachmas - 2 dr.

  belonging to (the) people of Pamonth: possibly employed by Pamonth

Temple palm tax
Demotic and Greek ostrakon, inv. no. 1067

Demotic: Pteamenope, son of Pamonth, has paid to the Bank as tax of the Palm of the God for the year 16: 2 stater 1½ kit 1½ obols (its half making) 1 stater ½ kit 3½ obols (-) 2 stater 1½ kit 1½ obols, with the additional charge at 1 obol. Written in the year 17 of the exalted Tiberius, the exalted Caesar, the exalted Augustus, on the 13th of Thoth. Andrus, son of Piko, has written (this).
Greek: Peteameno(pe)

  From Thebes, reign of Tiberius year 17 (31 CE)
  tax of the Palm of the God: lit. silver of the Palm of the God.

House tax
Demotic ostrakon, inv. no. 1323

Tebai(?), daughter of Theteu, has paid 7/12 kit as house tax. Herieu has written (this), in the year 15 on ...

  From Thebes, 3rd/2nd century BCE

Basket tax
Demotic ostrakon, inv. no. 1185

Peteusire, son of Theteu, 3 silver kit as basket tax. Pahap has written (this) in the year 11 on the 23rd of Phamenoth.

  From Thebes, 3rd century BCE
  Basket tax: to pay for the baskets used to transport the taxes to Alexandria.

Beer tax
Demotic papyrus, inv. no p6464

Hor, son of Haronekh, and his mother have paid as beer tax for the year(?) 7(?) 15 pieces of silver/ [Pa]bai, son of Pakhret, has written (this).

  From Thebes, possibly the reign of Euergetes I year 7 (239 BCE)

Company(?) tax
Demotic ostrakon, inv. no. 884

Petehar[semtou], (son) [of Panebkhone], and his associates have paid 5[24] pieces of silver, its half making 262 (pieces of silver) - 524 (pieces of silver) again(?). They have been put to their credit. Hermias has written (this) in the year 26, on the 26th of Paophe.

  From Gebelein, 89/88 BCE.
  5[24] pieces of silver: a large amount, therefore probably a tax on property.

Collection of the God
Demotic ostrakon, inv. no. 1178

It is Pshenenter, son of Peteese, who says to ... 'I have been (paid) fully (with) the Collection of the God for the year 7(?) and with the Collection of the God for the year 8 of the exalted Tiberius Claudius Caesar Augustus.' Pshenenter, son of Peteese, has written (this).

  From Hermonthis, year 8 of the reign of Tiberius (22 CE)
  Collection of the God: Originally a voluntary contribution.
  the God: possibly Monthu

Harvest tax paid in kind
Demotic ostrakon, inv. no. 973

Peteharsemtou, son of Panebkhone, has paid to the Thesaurus in Pathyris as tax on the harvest of castor beans for the year 21: ½ (artabe) of castor-beans, the half of which is ¼ - ½ again. It has been put to his credit. Patseo has written (this) in the year 21.

  From Gebelein, c. 94 BCE
  Pathyris: on the western bank of the Nile between Armant and Esne, capital of its nome.
  castor-beans: castor oil was pressed from these seeds.


Source: Sten V. Wangstedt, Ausgewählte demotische Ostraka aus der Sammlung des Victoria-Museums zu Uppsala und der Staatlichen Papyrussammlung zu Berlin, Uppsala 1954

 


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-Sundries in Honour of Torgny Säve-Söderbergh by Sten V. Wangstedt
-[1] Acta Universitatis Upsaliensis - Boreas Vol.6 1974: Demotic Ostraka
 

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