8. An early Ptolemaic bank register from the Arsinoite nome
Willy Clarysse (Leuven) and Dorothy J. Thompson (Cambridge)
Abstract: Edition of a Greek record of taxes from the Arsinoite nome dated 235/234 BC. Payments
are made in cash, no doubt at the bank of Krokodilon polis, where this register was drawn up.
They run over ten years and include salt tax, pasturage tax, dyke tax, guard taxes and several less
well-known taxes. Civilian and military payments (from cleruchs and mercenaries) are listed
separately. On many taxes a small agio is charged, which is interesting for monetary history. On
the back strikingly large sums are recorded, which may give some idea of the overall revenues of
Keywords: administration, banking, money, Ptolemaic army, taxation
P. Sorbonne inv. 371 Fr. A: 32 x 46 cm 235/234 BC
Found at Ghoran (Ghoran plastron 9) Fr. B: 31 x 16 cm
Fr. C: 4 x 10.5 cm
Fr, D: 7.8 x 5.5 cm
Fr. E: 20.3 x 4 cm
Fr. F: 13.5 x 4.5 cm
The text consists of two main fragments with four smaller pieces, which we have
been unable to join. The joins we have made, which are noted in our edition, have
resulted from the satisfactory combination of form and content in joint work on
the original and they are certain except for the beginning of Fragment A (see
introduction to that text). Further fragments may still lurk undiscovered in the
Sorbonne collection. The published order of these fragments is arbitrary. A list of
large sums on the verso of Fragment B is numbered separately at the end; this is
written in another hand and does not necessarily form part of the same account.
The hand of the recto text is a small but legible cursive. New sections may be
marked by extra line spacing (e.g. after ll. 72, 82, 153, 168), by the protrusion of
the first line into the left margin (e.g. ll. 64, 102, 198), by a large (γίνεται) in the
For more detailed plates, see the website of the Sorbonne: <http://www.papyrologie.paris
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 231
last line of the previous section (ll. 72, 91, 101, 175, 180, 191, 197), and in a few
instances by headings in larger capital letters (ll. 73, 83, 206). But these distinctive
markers are not used in any regular way and sometimes a new section is barely
visible in the lay-out. In our edition we mark new sections through the use of
spaces between lines, and overall we aim for clarity rather than representing an
exact replica of the original layout.
The photographs appended to this edition allow the reader primarily to see the
lay-out of the text. For those who wish to check the readings, we refer to the
website of the Sorbonne collection, where the complete text with all its fragments
is available in high-resolution colour images. This is especially important for
Frag. B, where the numerous brown spots severely hinder the reading on a black
and white photograph since they cannot be distinguished from traces of ink.
We offer this edition to Günter Poethke, remembering with pleasure our earlier
work together with him on other similar administrative texts (P.Count 45 and 47).
The existence of this register was first noted during that period; see our commen-
tary on P.Count 1 l. 32.
The recto of this papyrus preserves a classified register of monetary deposits,
recorded in silver though regularly paid in bronze, for a range of taxes, and a few
further items. The text is classified according to tax (or other payment) and year,
and within sections days but no months are usually (but not always) recorded,
followed by the sums paid. Sometimes more than one payment follows a date but
usually there is only one. Totals are provided somewhat erratically within and at
the end of sections. In its fullest sections (e.g. ll. 148–162, for salt tax or 176–184,
for ennomion) payments are recorded as deriving from the different districts of the
nome from which they originate, followed by military groups. This composite
register thus appears to have been compiled in a central office, most probably
within a bank located in the nome capital. No payments in grain are reported and
even rents on cereal crops are here paid in cash (l. 207), which further supports a
The latest year for which payments are recorded is year 13; this probably
represents the date of the account. In Fragment A inpayments for year 13 are
followed by smaller annual figures for arrears in a chronologically regressive
listing as far back, in one case, as year 2 (l. 80). In the section preserved as
Fragment B, in contrast, payments appear to be for the current (probably 13
only; again these are divided between those from different areas of the nome and
those from the military. The absence of any indication other than for days implies
that the surviving part of this account treats a single month; see further below note
on l. 162, for the salt tax. In dating the text to the reign of Ptolemy III Euergetes
(year 13 = 235/234; year 2 = 246/245 BC) we rely on a combination of the form
of handwriting, the rate for the salt tax (rate B) implied in ll. 154–162 (see notes
ad loc.) and the use of silver for calculating taxes recorded in the account with the
varying silver / bronze exchange rates employed.
The main areas recorded in the register are the Polis (i.e. Krokodeilon polis)
and the three merides of the Arsinoite nome (Polemon, Themistos and Hera-
232 Archiv für Papyrusforschung 55/2, 2009
kleides). Within these areas banking centres are sometimes recorded: Mouchis for
the Polemon, Arsinoe for the Themistos and Kerkesoucha and Philadelpheia for
the Herakleides meris. Subject to separate collection are the two military groups
of the 100-aroura men (i.e. cavalry cleruchs) and the misthophoroi (serving
soldiers in receipt of pay). Within some sections just one type of inpayment, either
civilian or military, is recorded (e.g. ll. 38–39, chomatikon, military only; ll. 83–
91, othoniera; ll. 163–168, phylakitikon, civilian only). Elsewhere, details for the
two military groups follow those for civilians, cf. ll. 125–131, 154–162, 174, 181–
182, 200, and most records of arrears are from these same two groups (e.g. ll. 43–
53 for year 11 and 60–72, for years 8 and 7), which could perhaps result from
their absence during fighting in the Third Syrian War. The separate collection of
civilian and military dues is illustrated well in this account.
Many of the sums recorded are small, and the record of day-by-day inpayments
may represent the original date of deposit at a bank. In some cases, however, the
dates could be those when a transfer from elsewhere was registered at the central
bank, as suggested by payments recorded on the same day for the same tax from
different areas (e.g. ll. 85–88 for the tax on woollen goods) or for arrears from
different years (cf. ll. 79–80, arrears for stephanos).
When taxes recur in the course of the account they are listed either as arrears or
as payments for the current (probably 13
) year, as for instance in the case of the
salt tax in ll. 28–31 (arrears for year 12, military), 44–46 (for year 11, military), 54
(for year 10), 148–162 (current year, civilian and military). Some taxes appear
grouped together as is the case with taxes on salt (halike), pasturage (ennomion),
dykes (chomatikon) and protection (phylakitikon), cf. ll. 44–50, 148–184, cf. 211–
212. Such groupings most probably represent joint collection, as is known to have
been the case for the military.
Various unusual or unknown items appear as the subject of payment: marriage
contracts (l. 76), trierarchema (l. 77), anastamata (ll. 102, 109, 111, 215) and
athikta (ll. 73 and 81); for further discussion, see the commentary. Horse feed (ll.
99 and 112) and the price of a horse (l. 100) are unexpected in such a record.
The only two individuals named, Aristodemos (l. 117) and Eutychos (l. 144)
may be tax collectors or bankers from sub-branches of the central royal bank.
Taxes were reckoned in silver but regularly paid in bronze, see S. von Reden,
Money in Ptolemaic Egypt (Cambridge 2007), pp. 111–117. Deposits recorded in
this account are made either with an allage of 2.5 obols per stater or tetradrachm
(χαλκοῦ εἰς κ̅ς̅c) or as chalkos isonomos. The former are usually followed by an
epallage calculation (not always exact on our reckoning; see ll. 12–14, 69–71, 81–
82, 89–90, 113–114, 135; in l. 119 an epallage of 2.5 ob. on a payment of 4 dr.
clearly refers to the agio of 2.5 ob. per stater, though this is not explicitly stated in
the text), but in other cases, despite its mention, no agio is actually calculated (ll.
41–42, 52, 56, 63, 101). The chalkos isonomos payments (ll. 14, 42, 53, 71, 101,
115, 136) do not of course need an agio, but in several instances they seem to have
attracted a small epallage of 0.5 obols per stater (χαλκοῦ εἰς κ̅δ̅c, see ll. 14, 42).
Sitta von Reden, to whom we are grateful for discussion of this text, connects this
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 233
lower rate with an improvement in the alloy of the bronze coinage under Ptolemy
III, see von Reden, Money, p. 67. Equally, however, this may be unrelated to any
changes in the coinage, on which see C.C. Lorber in F. Duyrat and O. Picard,
L’exception égyptienne? Production et échanges monétaires en Égypte hellénis-
tique et romaine (Le Caire: IFAO 2005), pp. 139–149, with tables 2-3. It may be
worth noting that agios occur only in Frag. A, not in Frag. B (ll. 148–209).
On the verso of Frag. B strikingly large sums are listed. The figures are well
spaced and the record appears complete as it stands. Although, as regularly in
administrative accounts, the largest sum (of almost 80 talents) precedes, in this
case the items which follow, after a space of 3 cm, do not add up to represent its
constituent elements. The sums of the verso account appear self-standing and no
connection with the recto text can be detected. The lack, after the initial ἐκ πάντων
of line 1, of further specification for the items recorded is frustrating. Could the
(misleadingly?) precise sum of 79 talents, 3938 drachmas, 2 obols and 1 chalkous
(l. 2) represent the annual tax income for the Arsinoite nome?
The main aim here is the publication of this text but if this large figure of
almost 80 talents is to enter the broader picture of the overall revenues of
Ptolemaic Egypt in the third century BC, then some assumptions must be made.
Given our earlier calculation of some 8 talents annual income from the salt + obol
taxes in the period when rate B was charged (254–231 BC, see Counting the
People vol. 2, p. 89), almost 80 talents might appear a high annual tax revenue for
the nome. A large number of other taxes must be assumed. In countrywide terms,
however, this sum would not appear particularly large. The literary sources record
substantial revenues under Ptolemy II. Hieronymus, in an account said to be based
on royal records, gives an annual income of 14, 800 talents of silver, together with
1,500.000 artabas of grain (Comm. in Dan. 11.5 = FGH 260 fr.42, Porphyry).
What exactly is involved in the 740,000 Egyptian talents in the royal treasury
described by Appian as chrêmata remains obscure (Praef. 10). Such figures are
generally thought to be implausibly high and the figure of 80 talents for one of the
richest nomes is certainly not on this scale. If, however, we make the very rough –
and probably optimistic – calculation of 80 talents x 40 (for the number of
nomes), we would reach an overall figure of c. 3,200 talents annual tax income for
Egypt. Since neither grain revenues nor those from the Ptolemaic empire overseas
are included in this calculation, such a figure would not be altogether inconsistent
with the guesstimate of 10,000–15,000 talents of silver annual income made by
G. Le Rider and F. de Callataÿ, Les Séleucides et les Ptolémées (Paris: Éditions du
Rocher 2006), p. 173.
Composed of nine fragments; three were joined by Jouguet, the others by Clarysse
and Thompson in 2005 and 2009. The joins are supported by the fabric of the
papyrus and, except for the large fragment at the foot of cols. i–iii, they are secure.
234 Archiv für Papyrusforschung 55/2, 2009
In this fragment the columns and sheet-joins coincide, though not perfectly; some
vertical fibres of the upper fragment go down to the bottom and neatly fit a gap at
the back of the lower fragment; in col. iii the text goes from years 12 and 11 in the
upper part to years 9 and 8 in the lower fragment, and continues with the total for
year 8 in l. 35 in the upper fragment of col. iv. The sums between ll. 59–60,
however, which would prove our join, are largely lost.
There are some illegible traces of one column on the back.
Margin at bottom and at top; the vertical sheet joins towards the end of cols. i
and iii and iii and v are at an interval of 16 and 17.3 cm respectively.
col. i (foot of a column)
- - - - - - - - - - - - - - - -
1 ] = ι̅ εἰς κ̅ς̅c ς
2 ] ̣ ̣ ̣ ̣ι-c
3 ] ̣ ̣ η̣
c (γίν.) χα(λκοῦ) ρκς̣
4 ] ̣ ̣ ̣β=c (γίν.) λβ
5 ] ̣ ̣ ̣ ε̣
6 ] χα(λκοῦ) σκ̣
7 ] ̣ ̣ ̣ ̣ ̣ δ
three to four lines missing
9 ] ̣ ̣τα̣χ ̣ ̣ ἔ̣ν̣τοκα̣
10 ] ι̅ζ̅ χα(λκοῦ) Ἀληc (τετ.)
11 γίνεται τῶν εἰς τὸ ιγ (ἔτος)
12 χα(λκοῦ) εἰς κ̅ς̅c τα(λ.) γ ᾿Γτξγ-
13 ἐπαλλαγὴ ᾿Βσκς
14 καὶ εἰς κ̅δ̅c τα(λ.) η ᾿Βµγ (τετ.)
15 (γίν.) χαλκοῦ τα(λ.) ιβ Ἀχλβ
16 ε̣ἰ̣ς τὸ̣ ιβ (ἔτος)
17 ζυτηρᾶς Θεµίστου ε̅ κ ι (γίν.) λ ι̅ κ (γίν.) ν
18 [Ἡ]ρακλείδου Κερκεσούχ(ων) λ
19 [ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣] ̣ ̣
20 [ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣] ̣ κ̣ ̣
̣ ̣ ̣ (γίν.) ξδ Ἀρσιν(όης) ριζ
21 [ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣]γ
22 [ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣] ̣ ε̅ ι κ̅θ̅ ι (γίν.) κ̅
23 [ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣ ̣] ̣ ̣ [
one or two lines missing (?)
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 235
col. i (foot of a column)
- - -
1 [ ] 2 ob., day 10 at 26.5 ob.: 6 dr. 4 ob.
2 [ ]. . . . 10 dr. 1.5 ob.
3 [ ] .. 8 dr. 4.5 ob., 11 dr. 4.5 ob., total in bronze 126 dr. 5 ob.
4 [ ] .. .2 dr. 2.5 ob. total 32 dr. 5 ob.
5 [ ]. . . 5 dr. 3 ob. in bronze [
6 [ ] in bronze 220 dr. 4 ob.
7 [ ]
three to four lines missing
8 [ ] for bank transfers
9 [ ]. . . .
10 [ ] day 17 in bronze 1038 dr. 0.75 ob.
11 total of (payments) for the 13th year
12 in bronze at 26.5 ob. 3 ta(l.) 3363 dr. 1 ob.
13 agio 2226 dr. 3.5 ob.
14 and at 24.5 ob. 8 ta(l.) 2043 dr. 0.25 ob.
15 total in bronze 12 ta(l.) 1632 dr. 4.75 ob.
16 for the 12th year
17 for beer tax, for the meris of Themistos, day 5: 20 dr., 10 dr. total 30 dr.,
day 10: 20 dr. total 50 dr.
18 for the meris of Herakleides at Kerkesoucha 30 dr.
19 [ ]. . .
20 [for the meris of Themistos day 00: .]. dr., day 20+: .. dr., total 64 dr., at
Arsin(oe) 117 dr. 3 ob.
21 [ ]3 dr. 3 ob.
22 [ ]. day 5: 10 dr., day 29: 10 dr., total 20 dr.
23 [ ]
one or two lines missing (?)
236 Archiv für Papyrusforschung 55/2, 2009
24 ρ´ ἐπὶ τὴν ἐν µ̣ι̣(σθώσει)
25 πορθµίδων εἰ̣ς ̣ ̣ µ̣ί̣(σθωσιν)
26 ἐκ τῆς τῶ̣ν̣ πα̣ραδεί̣σω̣[ν
27 ολέµων̣ος̣̣ κ̣ζ
28 ἀπογραφῶν ἁλικ[ῶν
29 µισθοφ̣ό̣ρ̣ω̣ν ι̅γ̅ γ
30 ι̅ς̅ α. (γίν.) β ι̅ζ̅ δ ι̣̅η̣̅ ̣[
31 (ἑκατονταρούρων) ι̅η̣̅ β̣
(γίν.) ἁλ̣ικῆς [
32 ἐννοµίου Θεµίστου Ἀρσινό̣η̣ς α-
33 Ἡρακλείδου Φιλα(δελφείας) ι̣ς̣ (γίν.) ιζ-
34 β̣-̣ ι̅ε̅ = (γίν.) ἐν(νοµίου) ιζ
about 2 lines missing
35 ] ζ̅ α̣-c
36 ]του ̣ ̣ ̣c
37 (γίν.) π̣ ̣ ̣ ̣ ̣ ̣ ̣ κα- (γίν.) χα(λκοῦ) ̣[ ] ̣
38 χωµατικοῦ µ̣[ι(σθοφόρων)] ι̅ζ̅ ξγ
39 (ἑκατονταρούρων) ι̅η̅ ις
40 γίνεται το̣ῦ̣ ι<β> (ἔτους)
41 χαλκοῦ εἰς κ̅ς̅c ρπ
42 εἰς κ̅δ̅c σπθ̣
43 εἰς τὸ ια (ἔτος) ̣[
44 ἀπογραφῶν ἁλικῶν µ̣[ι(σθοφόρων)] ι̅γ̅ γ
45 ι̅ς̅ β
46 (ἑκατονταρούρων) ι̅η̅ = κ̅γ̅ = (γίν.)
47 ἐννοµίου (ἑκατονταρούρων) ε̅ =
48 χωµατικοῦ µι(σθοφόρων) ζ̅ α κ̅δ̅ λβ
49 λ̅ κα
c (γίν.) µγ
̣[ ̣] (γίν.) οζ-c
50 φυ̣λακιτικοῦ µι(σθοφόρων) [ζ-c]
51 ζ-c (γίν.) ιδ
(γίν.) ̣ ̣[
52 (γίν.) τοῦ ια̣ (ἔτους) χα(λκοῦ) εἰς κ̅[̅ς̅c
53 χαλκοῦ ̣[
54 εἰς τὸ ι (ἔτος) ἁλικ[ῶ]ν̣ ̣ ̣ ̣[
55 ̣ ̣ ̣[
about 8 lines missing
56 (γίν.) θ (ἔτους) χα(λκοῦ) εἰς κ̅[ς̅c ̣
57 εἰς τὸ η (ἔτος) ̣[
58 οῦ ̣[
59 ̅ δ̣
c ̅α̅ ε
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 237
24 1 % on the (land) under rent
25 for ferry-boats for rent
26 from the (land?) of orchards
27 for the meris of Polemon 27 dr. 3 ob. [
28 for declarations for salt tax
29 from the professional soldiers, day 13: 3 dr. 3 ob., day 15: 5 dr.
30 day 16: 1 dr. .. total 2, day 17: 4 dr., day 18: .[
31 from the 100-aroura men, day 18: 2 dr. 3 ob., total for the salt tax [
32 for pasturage tax, for the meris of Themistos at Arsinoe 1 dr. 1 ob.
33 for the meris of Herakleides at Philadelpheia 16 dr. total 17 dr. 1 ob.
34 2 dr. 1 ob. (?), day 15: 2 ob., total for pasturage tax 17 dr. 3 ob.
about 2 lines missing
35 ] day 7: 1 dr. 1.5 ob.
36 ].... 0.5 ob.
37 total ...... [ ] 21 dr. 1 ob., total in bronze ̣ [ ] ̣ 3 ob.
38 for dyke tax from the professional soldiers, day 17: 63 dr. 3 ob. total 6[.
39 from the 100-aroura men, day 18: 16 dr. 4 ob. 80 dr. 1 ob.
40 total for the 1<2>th year
41 in bronze at 26.5 ob. 180 dr. 5.5 ob.
42 at 24.5 ob. 289 dr.
43 for the 11th year .[
44 for declarations of salt tax from the professional soldiers, day 13: 3 dr.
45 day 16: 2 dr. 3 ob. total 6 dr.
46 from the 100-aroura men, day 18: 2 ob., day 23: 2 ob. total 4 ob. total
6 dr. 4 ob.
47 for pasturage tax from the 100-aroura men, day 5: 2 ob.
48 for dyke tax from the professional soldiers, day 7: 1 dr., day 24: 32 dr.
49 day 30: 21 dr. 4.5 ob., 21 dr. 4.5 ob. total 43 dr. 3 ob. total 77 dr. 1.5 ob.
50 for police tax from the professional soldiers [7 dr. 1.5 ob.]
51 7 dr. 1.5 ob. total 14 dr. 3 ob. total ..[
52 total for the 11th year in bronze at 2[6.5 ob.
53 in bronze [
54 for the 10
year for salt tax ̣ ̣ ̣[
55 ̣ ̣ ̣[
about 8 lines missing
56 total for year 9 in bronze at 2[6.5 ob.]
57 for the 8th year ̣[
58 for dyke tax ̣[
59 day 20: 4 dr. 4.5 ob., day 21: 5 dr. 4.5 ob. .[
238 Archiv für Papyrusforschung 55/2, 2009
60 [ ̣ ̣ ̣ ̣] η̅ ̣ ̣ (γίν.) ̣ ̣ οε-c
61 φυ̣λ̣[ακ]ι̣τικοῦ το̣ῦ̣ ἀπὸ γῆς
62 µι(σθοφόρων) ι̅δ̅ η
63 (γίν.) η (ἔτους) χα(λκοῦ) εἰς κ̅ς̅c πζ-c
64 εἰς τὸ ζ (ἔτος)
65 χωµατικοῦ (ἑκατονταρούρων) ι̅η̅ δ
67 [ ̣ ̣ ̣ ̣] ̣ ̣τ ̣ ̣
68 ̣ ̣̣ ̣ ̣ ̣ ̣ ̣ τοῦ η̣ (ἔτους)
69 χαλκοῦ εἰς κ̅ςc̅ τ[πθ=]
70 ἐπαλλαγὴ µ
71 χαλκοῦ τγ
72 (γίν.) ψλδ χα(λκοῦς)
74 εἰς τὸ [ ̣ ̣] (ἔτος) ̣ ̣ ̣ ̣ ̣ ̣
75 ζ̅ κ ι̅ζ̅ κ̣ (γίν.) µ̣
76 γαµικῶν συγγραφῶν ι̅ς̅ κ
77 τρι̣ηραρχ̣ή̣µ̣α[τος ̣ ̣
78 κ̅β̅ γ (γίν.) ξγ
79 εἰς τὸ ς (ἔτος) στεφάνου (ἑκατονταρούρων) ι̅η̅ ε
80 εἰς τὸ β (ἔτος) στεφάνου (ἑκατονταρούρων) ι̅η̅ ε
81 (γίν.) ἀθίκτων χα(λκοῦ) εἰς κ̅ς̅c ογ
82 ἐπαλλαγὴ ζ
χα(λκοῦς) (γίν.) πα
84 εἰς τὸ ιγ (ἔτος) ἐρεῶν
85 Πόλεως ι̅β̅ τδ
86 Πολέµωνος ι̅β̅ σ]ζ-
87 Θεµίστου ι̅β̅ σνδ
88 Ἡρακλείδου ι̅β̅ σ]θ̣̣=
89 (γίν.) χα(λκοῦ) εἰς κ̅ς̅c Ἀρνε-
90 ἐπαλλαγὴ ρκ=
91 (γίν.) Ἀσοε
one or two lines missing
92 [ ] ̣ρων
93 [ ] ̣ =c ι̅ε̅ κγ=c
94 [ ] ιζ κη ζ (γίν.) [
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 239
60 [. . . .] day 8: . . total .. 75 dr. 1.5 ob.
61 for police tax from the land
62 from the professional soldiers, day 14: 8 dr. 3 ob.
63 total for year 8 in bronze at 26.5 ob.: 87 dr. 1.5 ob.
64 for the 7th year
65 for dyke tax from the 100-aroura men, day 18: 4 dr.
66 11 dr. 4 ob. total 15 dr. 4 ob.
68 ....... of the 8th year
69 in bronze at 26.5 ob. 3[89 dr. 2 ob.]
70 agio 40 dr. 5 ob. 1 ch.
71 in bronze 303 dr. 5 ob.
72 total 734 dr. 1 ch.
73 for “untouched”
74 for the [ ̣ th] year ̣ ̣ ̣ ̣ ̣ ̣
75 day 7: 20 dr., day 17: 20 dr. total 40 dr.
76 for marriage contracts, day 16: 20 dr.
77 for trierarchema [day ̣ ̣: 60 dr.]
78 day 22: 3 dr. total 63 dr.
79 for the 6th year, for crown tax from the 100-aroura men, day 18: 5 dr.
80 for the 2nd year, for crown tax from the 100-aroura men, day 18: 5 dr. 5
81 total for “untouched” in bronze at 26.5 ob. 73 dr. 5 ob.
82 agio 7 dr. 4 ob. 1 ch. total 81 dr. 3 ob. 1 ch.
83 for tax on textiles
84 for the 13th year for woollen products
85 for the city day 12 304 dr.
86 for the meris of Polemon day 12 297 dr. 1 ob.
87 for the meris of Themistos day 12 254 dr. 4 ob.
88 for the meris of Herakleides day 12 299 dr. 2 ob.
89 total in bronze at 26.5 ob. 1155 dr. 1 ob.
90 agio 120 dr. 2 ob.
91 total 1275 dr. 3 ob.
one or two lines missing at the top
92 [ ]. .
93 [ ] . 2.5 ob. day 15: 23 dr. 2.5 ob.
94 [ ] 17 dr., 28 dr., 7 dr. total [
240 Archiv für Papyrusforschung 55/2, 2009
95 [ ] ρη
96 [ ] ̣ ̣ ω̣ρας τῶν
97 [ ] ̣ χα(λκοῦ) ̣ ιζ χα(λκοῦ) δ=
98 [ ]
99 [ἵ]ππου τροφῆς ι̅ζ̅ [
100 τιµὴ ἵππου ι̅δ̅ ξα ι̅ε̅ ̣[
101 (γίν.) χα(λκοῦ) εἰς κ̅ς̅c σλη- (τετ.) χα(λκοῦ) ̣ ̣ =c
102 εἰς τ[ὸ] ιβ (ἔτος) ἀνασταµάτων
103 παρὰ µι(σθοφόρων) ι̅ε̅ η
c δ (γίν.) ιβ
c ι̅ζ̅ ̣[ ̣ ̣] ̣ ̣
104 κ̅α̅ α̣= (τετ.) (γίν.) ιζ
c χα(λκοῦ) [
105–106 two lines lost
107 κ ̣[ ] ̣ ̣ ̣ ̣ ̣ κ ε̅ α̣ [
108 one line illegible
109 ε̣ἰ̣ς̣ [τὸ ̣ ̣ (ἔτος)] ἀνασταµάτων [ ̣ ̣] ̣
110 εἰς [τὸ ̣ ̣ (ἔτος) σ]τεφάνου µι(σθοφόρων) [ ̣ ̣] ̣
111 εἰς τὸ β̣ (ἔτος) ἀν(ασταµάτων) κλ(ηρούχων) ι̅ζ̅ δ
112 ἵππου τροφῆς ι̅ζ̅ ε-c (γίν.) θ
113 (γίν.) σι̣ταρχιῶν χα(λκοῦ) εἰς κ̅ς̅c =
115 ῦ c χ
116 (γίν.) χα(λκοῦ) τµθ=c χ
117 εἰς τὴ̣ν δι᾿ Ἀριστοδήµου
118 εἰς τὸ η (ἔτος) βυρσῶν ι̅η̅ δ
119 ἐπαλλα(γὴ) =c (γίν.) δ=c
120 εἰς τὸν τοῦ χωµατικο̣̣[ῦ] ιγ (ἔτους)
121 ἱερᾶς Πολέµωνος Μούχεως γ=
122 Θε̣µί̣στου Ἀρσινόη(ς) ̣ ̣ ̣
123 Ἡρακλείδου Φιλαδελφ[είας ̣ ̣
124 (γίν.) ιη ̣ ̣
125 κ̣[αὶ πα]ρ̣ὰ (ἑκατοντ)α̣ρ̣ο̣ύ̣ρ̣ω̣ν̣ ε̅ ις[
(γίν.) πγ= ̣ ̣ ̣[
127 ι̅β̅ ις
129 [ ] κ̅ε̣̅ ις̣[
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 241
95 [ ] 108 dr. 3.5 ob.
96 [ ]. . . . .
97 [ ] . bronze . 17, bronze 4 dr. 2 ob.
98 [ ]
99 for horse feed, day 17: [
100 price of a horse, day 14: 61, day 15: ̣[
101 total in bronze at 26.5 ob. 238 dr. 1.25 ob., in bronze ̣ ̣dr. 2.5 ob.
102 for the 12th year for anastamata
103 from the professional soldiers, day 15: 8 dr. 3.5 ob., 4 dr. total 12 dr.
3.5 ob., day 17: . [
104 day 21: 1 dr. 2.25 ob. total 17 dr. 3.5 ob. in bronze [..]
105–106 two lines lost
107–108 two lines illegible
109 for [the .. year,] for anastamata [00 dr.]
110 for [the .. year,] for the crown tax from the professional soldiers [00 dr.]
111 for the 2
(?) year, for anastamata of the cleruchs, day 17: 4 dr. 3 ob.
112 for horse feed, day 17: 5 dr. 1.5 ob., total 9 dr. 4.5 ob.
113 total for provisions in bronze at 26.5 ob. 268 dr. 2 ob.
114 agio 28 dr.
115 in bronze 53.5 dr. 0.5 ob. 1 ch.
116 total in bronze 349 dr. 2.5 ob. 1 ch.
117 for the (bank?) through Aristodemos
118 for the 8th year for hides, day 18: 4 dr.
119 agio 2.5 ob. total 4 dr. 2.5 ob.
120 for the (account) of the dyke tax of the 13th year
121 for sacred land for the meris of Polemon at Mouchis 3 dr. 2 ob.
122 for the meris of Themistos at Arsinoe ̣ ̣ ̣
123 for the meris of Herakleides at Philadelph[eia
124 total 18 ̣ ̣
125 and from the 100-aroura men (?), day 5: 16 dr. [4 ob.
126 16 dr. 4 ob. total 83 dr. 2 ob. . . . [
127 day 12: 16 dr. 4 ob., day 16: 16 dr. 4 ob., day 18: [
129 [ ] day 25: 16 dr. [4 ob.
242 Archiv für Papyrusforschung 55/2, 2009
130 (γίν.) (ἑκατονταρούρων) υξ ̣ ̣[
131 καὶ παρὰ µι(σθοφόρων) ι̅ ιθ
c κ̅[ ̣
133 = νε
c ( ίν.) τ[
134 [ ̣ ̣] ̣υ̣ [
about ten lines lost
135 ἐπαλλαγὴ [
136 χαλκοῦ [
137 (γίν.) χαλκ[οῦ
138 ἀπ̣ὸ̣ τοῦ ̣ [
141 ε̅ ̣ ̣ ι̅ ̣ ̣ σ[
142 ρκ κ (γίν.) σξ ̣[
143 εἰς το ̣ ̣ ̣ τ[
144 Εὐτύχωι τ[
145 κ̅α̅ (τάλ.) β ᾿Δ[
146 καὶ ὀψω̣ν ̣ ̣[
147 γ̅ ᾿Βϡϙ
There is a sheet join at the left edge, to the left of col. i, but the upper layer of the
papyrus has torn away. There is a trace of the preceding column looking like a
one line missing?
148 [ἁλικῆς] Πόλεως [ ] ϙ
149 [Πολέ]µωνος Μούχε̣(ως) τκς
150 [Θεµί]σ̣τ̣ου Ἀρσινόης ρπδ
151 Ἡ̣ρα̣κ̣λείδου κ̅ ε̣
ζ= (γίν.) ν[ε
152 [ ̣ ̣ ̣]δ Φιλα(δελφείας) ϙ
̣̣ Κερκ(εσούχων) π (γίν.) σκς-
153 [(γίν.)] ἁλικῆς ω̅κ̅ς̣̅
154 [παρὰ] (ἑκατονταρούρων) ε̅ γ
γ (γίν.) κγ
155 [ ̣ ̣] γ
ι̅β̅ ε ι̅ς̅ α
156 [ ̣ ̣]α̣ β α θ β
(γίν.) κγ κ̅α̅ β
157 κ̅θ̅ γ β α
(γίν.) ̣ ̣
158 παρὰ µι(σθοφόρων) ζ
159 ι̣̅ς̣̅ γ
α (γίν.) δ
κ̅δ̣̅ α γ
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 243
130 total from the 100-aroura men 46[0+ dr.]
131 and from the professional soldiers, day 10: 19 dr. 4.5 ob., day 2[0+: .. dr.]
132 32 dr. 4.5 ob., 19 dr. 5.25 ob., 21 dr. 4.5 ob., 54 dr. 1 ob. [
133 41 dr. 2 ob., 55 dr. 4.5 ob., 26 dr., 26 dr., total 3[00+ dr.]
about ten lines lost
136 in bronze [
137 total in bronze [
138 from the [
141 day 5: ̣ ̣ day 10: ̣ ̣[
142 120 dr., 20 dr. total 26[0+ dr.
143 for the - - [
144 for Eutychos [
145 day 21: 2 (tal.) 4[000+ dr.
146 and for allowances (?) [
147 day 3: 2990 dr. 3.75 ob.
one line missing?
148 [for the salt tax] for the city 90 dr.
149 [for the meris of Pole]mon at Mouchis 326 dr.
150 [for the meris of Them]istos at Arsinoe 184 dr. 3 ob.
151 for the meris of Herakleides, day 20: 5 dr. 3 ob., day 30: 42 dr. 5 ob., 7 dr.
2 ob. total 55 dr. 4 ob.
152 [. . .]4 at Philad(elpheia) 90 dr. 3 ob. at Kerke(soucha) 80 dr. total 226 dr.
153 [total] for salt tax 826 dr. 4 ob.
154 [from] the 100-aroura men, day 5: 3 dr. 3 ob., 5 dr., 1 dr. 3 ob., 10 dr. 3
ob., 3 dr., total 23 dr. 3 ob., day 8: 2 dr. 3 ob.
155 [ ]3 dr. 3 ob., 5 dr. 3 ob., 7 dr. 3 ob., day 12: 5 dr., day 16: 1 dr. 3 ob.,
day 17: 2 dr. 3 ob., 4 dr.
156 [ ]1 dr., 2 dr., 1 dr., 9 dr., 2 dr. 3 ob., 1 dr. 3 ob. total 23 dr., day 21: 2
dr. 3 ob., day 23: 7 dr. 3 ob.
157 day 29: 3 dr., 2 dr., 1 dr. 3 ob. total 6 dr. 3 ob. total . .
158 from the professional soldiers, day 7: . . 3 ob., day .: 4 dr. 3 ob., 2 dr. 3
ob. total 7
159 day 16: 3 dr. 3 ob., 1 dr. total 4 dr. 3 ob., day 17: 2 dr. 3 ob., day 24: 1 dr.,
3 dr. 3 ob., 1 dr., 1 dr.
244 Archiv für Papyrusforschung 55/2, 2009
160 δ α γ
α α̣ β
(γίν.) κς κ̅η̣̅ α̣ ε
161 (γίν.) νδ
162 (γίν.) ἁλικῆς υϙ
163 ] ε̣ ̣ ̣ ̣ φυλακιτ(ικοῦ)
164 ] Πόλεως λ̅ ι
165 ] Πολέµων ος Μούχεως θ
166 ] Θ̣εµίστου Ἀρσ̣ι̣ν̣όης ι
167 ] Ἡρακ̣λ̣ε̣ίδου λ̅ λς δ
168 ] (γίν.) ε( ) φυ(λακιτικοῦ) ο
169 [φυλα]κιτικοῦ ἐργαστηρίων
170 [Πό]λεως δ̅ κ ι (γίν.) λ
171 [Πολ]έµωνος Μούχε(ως) κη
172 [Θεµίσ]του Ἀρσιν(όης) νς
173 [Ἡρακ]λ̣ε̣ίδου Φιλα(δελφείας) κ Κ̣ερκ(εσούχων) κ (γίν.) µ
174 [παρ]ὰ̣ µι(σθοφόρων) λ̣β
175 (γίν.) ρπς
176 [ἐνν]ο̣µίου Πόλεµων(ος) ε̅ κβ
177 [ ̣ ̣ λ]ς κ̅ζ̅ δ
Μ̣ού(χεως) κδ (γίν.) π̣ς
178 [Θεµίσ]του Ἀρσινό(ης) ρϙα̣
179 Ἡρακλείδου ι̅ δ
[ ̣ ̣ (γίν.) κη
180 (γίν.) τ̅ς̅=c
181 καὶ παρὰ µι(σθοφόρων) ̣ ̣ [
182 καὶ παρὰ (ἑκατονταρούρων) κ̅α̅ δ
183 κ̣̅β̣̅ ρ̣γ= κ̅γ̅ ε
184 (γίν.) ἐν(νοµίου) φε ̣[
185 χηνῶν λογε̣ίας [β β β]
186 β β β β (γίν.) ιδ λο(γείας) ϙη̣
187 δ̅ φόρων ἀµπελ[ώνων σ]
188 ζ̅ λη (γίν.) σλη. [
189 Ἡρα̣κλείδου Φιλα(δελφείας) [
190 Θεµίστου λ̅ [
191 (γίν.) τοδ =
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 245
160 4 dr., 1 dr., 3 dr. 3 ob., 1 dr., 1 dr., 2 dr. 3 ob., 2 dr. 3 ob. total 26, day 28: 1
dr., 5 dr. 3 ob., 1 dr. 3 ob. total 8 dr.
161 total 54 dr. 3 ob.
162 total for salt tax 290 dr. 4 ob.
163 ] for . . . guard tax
164 for the city, day 30: 10 dr.
165 for the meris of Polemon at Mouchis 9 dr. 5 ob.
166 for the meris of Themistos at Arsinoe 10 dr. 3 ob.
167 for the meris of Herakleides, day 30: 36 dr., 4 dr. 5 ob., total 40 dr. 5 ob.
168 ] total for . . . guard tax 70 dr. 4 ob.
169 for guard tax for the workshops
170 for the city, day 4: 20 dr., 10 dr., total 30 dr.
171 for the meris of Polemon at Mouchis 28 dr. 3 ob.
172 for the meris of Themistos at Arsinoe 56 dr.
173 for the meris of Herakleides at Phila(delpheia) 20 dr., at Ker(kesoucha) 20
dr., total 40 dr.
174 from the] professional soldiers 32 dr.
175 total 186 dr. 3 ob.
176 for pasturage tax for the meris of Polemon, day 5: 22 dr.
177 [day 00: 3]6 dr., day 27: 4 dr. 4 ob., total 62 dr. 4 ob. at Mouchis 24 dr.
total 86 dr. 4 ob.
178 for the meris of Themistos at Arsinoe 191 dr.
179 for the meris of Herakleides, day 10: 4 dr. 4 ob., day 00: ̣ ̣ dr. [ ̣ ̣ ob.
total 28 dr. 4.5 ob.]
180 total 306 dr. 2.5 ob.
181 and from the professional soldiers [
182 and from the 100-aroura men, day 21: 4 dr. 3 ob. [
183 day 22: 103 dr. 2 ob., day 23: 5 dr. 4 ob., day 29: [
184 total for pasturage tax 505 dr. .[
185 for tax collection on geese [2 dr., 2 dr., 2 dr.]
186 2 dr., 2 dr., 2 dr., 2 dr. total 14 dr. for the collection (?) 98 dr.
187 day 4: for taxes on viney[ards 200 dr.]
188 day 7: 38 dr. total 238 dr.
189 for the meris of Herakleides at Phila(delpheia) [
190 for the meris of Themistos day 30: [
191 total 374 dr. 2 ob. [
246 Archiv für Papyrusforschung 55/2, 2009
192 παραδείσων ̣[
193 κ̅. δ
κ̅ ̣ ε κ̅ζ̅ ̣[
194 Θεµίστου ι̅ε̅ ̣[
195 Ἡρ ακλείδου ι̅β̅ ν̣ ̣ [
196 ἔξω µ̣ι̣(σθώσεως)
197 (γίν.) ρπα c
198 φυλακιτικοῦ τ[
199 Θεµίστου ` ἱερᾶς´ Ἀρσιν[όης
200 καὶ παρὰ µι(σθοφόρων) ζ̅ χα(λκοῦ) ̣[
201 κ̅ ξς
χα(λκοῖ) γ λ̅ ι
202 ζ-c ιγ
δ (γίν.) [
203 κ̅ε̅ ι
ζ-c (γίν.) ιη-
204 λ̅ ζ-c ζ-c (γίν.) ιδ
205 (γίν.) φυ(λακιτικοῦ) ιθ= (τετ.)
207 εἰς τὰ σ̣ι̣τικὰ ἐκφόρ[ια
208 Πολέµωνος ι̅α̅ σλ[δ
209 (γίν.) σλδ χα(λκοῦ) ϙα[
210 (γίν.) λ̣ µι(σθοφόρων) ι̅ε̣̅ α (γίν.) [
211 ιγ ἐννοµίου µι(σθοφόρων) [
212 ις χωµατικοῦ (ἑκατονταρούρων) ι̅η̅ ι
213 (γίν.) τ ̣ ̣ ̣ ̣ χα(λκοῦ) εἰς κ̅ς̅c
214 εἰς τὸ ιγ (ἔτος) [
216 ι̅ς̅ ̣ ̣[
217 κ ̣ ̣ ̣[
218 ἐλεφαντ ̣ ̣[
219 ̣ ̣ ̣ ̣ δc [
220 ] ̣[
221 ] ἁλικῆ̣ς η̅ κδ̣ [
222 ] (γίν.) ἐν(νοµίου) ρπ[
223 ]µµ̣ενω̣ν Θεµίστου
224 ] ̣ ̣ ̣ ̣ ̣ ̣
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 247
192 for (taxes on) orchards [
193 day 20+: 4 dr. 3 ob., day 20+: 5 dr., day 27: [
194 for the meris of Themistos day 15: [
195 for the meris of Herakleides day 12: 50+[
196 clear of rent [
197 total 181 dr. 0.5 ob.
198 for guard tax [
199 for the meris of Themistos, for sacred land (?) at Arsin[oe
200 and from the professional soldiers, day 7: in bronze .[
201 day 20: 66 dr. 3 ob. 3 ch., day 30: 10 dr. 5.5 ob. [
202 7 dr. 1.5 ob., 13 dr. 4 ob., 4 dr. 4 ob., 4 dr. total [
203 day 25: 10 dr. 5 ob., 7 dr. 1.5 ob., total 18 dr. 1 ob.
204 day 30: 7 dr. 1.5 ob., 7 dr. 1.5 ob. total 14 dr. 3 ob. total .[
205 total for guard tax 19 dr. 2.25 ob.
206 - - - [
207 in respect of grain rents [
208 for the meris of Polemon, day 11: 23 dr.
209 total 234 dr. in bronze 91 dr. [
210 total 30 from the professional soldiers, day 15: 1 dr. total [
211 13 for pasturage tax from the professional soldiers [
212 16 for dyke tax from the 100-aroura men, day 18: 10 dr. 3.5 ob.
213 total 300+ dr. . . in bronze at 26.5 ob.
214 for the 13th year [
215 for anastamata
216 day 16: . . [
217 . . .[
218 elephants [
219 . . . . 4 dr. 0.5 ob. [
221 for salt tax day 8: 24 dr. [
222 (total) for pasturage tax 18[0 dr.]
223 ] . . . Themistos
248 Archiv für Papyrusforschung 55/2, 2009
There is a sheet join 1 cm from the left edge. There are indistinct traces of
writing at the ends of 8 lines which probably stood at the foot of a column
followed by a margin to the right. There are no traces of the following column
and the line ends stop earlier after the sheet join than do those in Fragm. A col. ii
225 ] δ-c
226 ] τῶν (ἑκατονταρούρων) ι̅η̅ β
227 ] ̣ ̣
228 ] ̣ ̣
229 ] γ ̣
230 ] ̣ ̣ ι̅δ̅ γ
231 ] ̣
(in a different hand)
This account stands on the back of fragment B.
1 ]ου ἐκ πάντων χαλκοῦ [
2 (ταλ.) οθ ᾿Γϡλη= χα(λκοῦς)
3 (ταλ.) δ υϙ= (τετ.)
6 ᾿Β ωνς
9 (ταλ.) ιδ ᾿Βσοε= (τετ.) χα(λκοῦς)
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 249
225 ] 4 dr. 1.5 ob.
226 ] for the 100-aroura men day 18: 2 dr. 3 ob.
229 ] 3 .
230 ] . . day 14: 3 dr. 3 ob.
231 ] . dr. 5.5 ob.
Verso (in a different hand)
This account stands on the back of fragment B.
1 from all sources in bronze [
2 79 tal. 3938 dr. 2 ob. 1 ch.
3 4 tal. 490 dr. 2.25 ob.
4 618 dr. 5.25 ob.
5 829 dr. 5 ob.
6 2856 dr. 4 ob. 5 ch.
7 560 dr.
8 2002 dr.
9 14 tal. 2275 dr. 2.25 ob. 1 ch.
1–72 Our reconstruction of Frag. A suggests that this section forms a unit,
recording tax payments and arrears for a variety of taxes listed in reverse chrono-
logical order. Here the taxes are subordinated to the years for which they are paid.
In the sections which follow, in contrast, recording athikta (ll. 73–82) and the
othoniera (ll. 83–91), the years themselves are subordinated to the subject
1–15 A record of tax payments for year 13 with a total in ll. 11–15; part of this
account is missing from above l. 1.
1 The readings are certain, but a day date before the group εἰς κ̅ς̅c is unex-
pected. Elsewhere this group is preceded by (λκοῦ) and comes at the end of a
250 Archiv für Papyrusforschung 55/2, 2009
8–10 These lines are written on a detached fragment but the join with the next
line and with the next column is made certain by fibre continuation on both the
back and the front. Despite the gap on the image nothing is missing here.
8 The start of the line is covered by an overlap in the papyrus. With cleaning
more would be visible. Although there are no traces above the line, a few lines are
missing here. According to R. Bogaert, Trapezitika Aegyptiaca (1994), p. 235 n.
35, ‘diagraphe is either an order to the bank only to receive money or mostly a
document drawn up by the bank’. The context is too damaged here for further
speculation, but the word implies a banking context.
9 χω̣µ̣ατικο̣ῦ̣ is not a possible reading; ἔντοκα “bearing interest” could be read
at the end of the line, but it is unclear what purpose it could serve here.
11 Here and in l. 40 γίνεται is fully written out at the beginning of the line,
whereas elsewhere the symbol of the slanting stroke is used.
Our translation “total of (payments) for the 13th year” does not do justice to
τῶν. In P.Tebt. III 851 l. 50 τῶν εἰς τοὺς ἐπάνω χρόνους and 859 l. 23 τῶν εἰς τὸ γ
(ἔτος) similar totals are also preceded by (γίνεται).
11–15 As it stands the account fits:
3 tal. 3,363 dr. 1 ob = 21,363 dr. 1 ob.
2,226 dr. 3.5 ob. = 2,226 dr. 3.5 ob.
8 tal. 2,043 dr. ¼ ob. = 50,043 dr. ¼ ob.
(= 12 tal. 1.632 dr. 4.75 ob.)
The agio at 2.5 ob. on 24 ob. on a sum of 21,363 dr. 1 ob. should be 2,225.5 dr.
2 ob., i.e. 1 dr. 1.5 ob. less than calculated by the scribe in l. 13.
The sum in l. 14 perhaps represents a chalkou isonomou payment, though this
would normally be at par with 24 obols to a stater, whereas here half an obol is
added as a form of agio; cf. introduction to the text.
Inpayments for year 13, most probably the current year, are noticeably higher
than those that follow for earlier years, which we understand as arrears.
16–23 Following a clear gap after l. 15 (comparable to those before ll. 43, 54
and 64, marking the start of years 11, 10 and 7), inpayments are recorded for year
12, with final totals in ll. 40–42 (180 dr. + 389 dr.). The items listed in ll. 24–34,
on a separate fragment, seem somewhat out of place.
17–18 In this record of arrears for the beer tax the Herakleides follows the
Themistos meris, as in ll. 32–33, 189–190 and 194–195. Polemon and Polis are
not found here. The village Kerkesoucha in the Herakleides meris recurs in ll. 152
and 173. Kerkesoucha, known in the Roman period as Kerkesoucha Agoras was
an important market (http://www.trismegistos.org/geo/list.php?quick=kerkesou
cha), which explains its position as a banking centre here. For beer tax paid at the
logeuterion of Kerkesoucha, see Bogaert, Trapezitika, p. 344.
19 This entry consisted of a short line, which has almost completely dis-
appeared in the lacuna, followed by an open space. Short lines often contain a
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 251
header with the name of a tax; since the payment that follows in l. 13 is for the
same meris (Themistos) as already recorded in l. 10 for the beer tax, this would
appear to be the case here.
20 For Arsinoe as an important centre in the Themistou meris, see Clarysse and
Thompson, Counting the People vol. 2, p. 112, n. 96). This village recurs in ll. 32,
122, 150, 166, 172, 178 and 199.
Normally Arsinoe follows immediately after Themistou; here, however, a first
payment precedes for which no banking centre is specified. We reconstruct: [The-
mistou, day date: 00 dr.,] day 20+: 00 dr., total 64 dr., at Arsinoe 117 dr. 3 ob. In
ll. 151–152 the meris of Herakleides is similarly followed by figures without any
banking centre specified, and then payments made at Philadelpheia and Kerke-
21–23 and 53–55 are on a separate fragment crossing cols. ii and iii. The join
here is certain since the tails of rho in ll. 20–21 and of (γίν.) in ll. 52–53 cross the
22 The figure kappa (20) surprisingly has a stroke over it; see note on l. 153.
24–25 The abbreviation ρ
normally stands for (ἑκατοστή), a tax of 1%. Our
reading ἐν µ̣ι̣(σθώσει) is doubtful since the writing of the group is clearly different
from ι(σθοφόροι) in this text. The abbreviation at the end of the two lines (and in
l. 196) would normally be read as πυ(ροῦ). All other payments in this text are,
however, in cash.
25 For the tax on ferries (porthmides), cf. P.Petrie III 37 verso (b) iii l. 14 and
Préaux, L᾽économie royale, pp. 347–349.
26 For the tax on orchards, see l. 192 and n.
28 ἀπογραφαὶ ἁλικῶν for soldiers recur in ll. 44 (year 11) and 54 (year 10), the
salt tax (ἁλική) in ll. 31, 153 and 162; as in P.Tebt. III 1061 ll. 24 and 30 (c. 226
BC), no distinction seems to be made between neutral plural and feminine singu-
29 This is probably the same group as the misthophoroi hippeis recorded in
P.Count 1 ll. 47–58 (254–231 BC), though we cannot be certain they are all
cavalry here. Since the term ‘mercenary’, often used to translate misthophoros,
carries the connotation of ‘men from elsewhere’, in opting for the translation of
‘professional soldier’ we emphasize that these are men under arms, in receipt of
pay, and presumably forming part of an Arsinoite garrison, either in Krokodilon
polis or at a border guard-post.
33 For banks (trapezai) at Philadelpheia, see Bogaert, Trapezitika, p. 329–344.
Philadelpheia recurs in ll. 123, 152, 173 and 189.
38 The dyke tax, which recurs in ll. 48, 58, 65, 120 and 212, was charged at the
rate of 1 ob. per aroura, but only, according to Uebel, Die Kleruchen, p. 18, on
cultivated land. 100-aroura men were thus liable to 100 obols, i.e. 16 dr. 4 ob., if
their whole kleros was cultivated, as is illustrated by the payment here in ll. 39
252 Archiv für Papyrusforschung 55/2, 2009
and 125–127, and by many payments in P.Petrie III 112 (cf. Uebel, Die
Kleruchen, pp. 242–246). Areas cultivated by misthophoroi do not necessarily
correspond to round figures, see note on ll. 48–50.
39 100-aroura cavalry cleruchs were the main military settlers of the Arsinoite
nome in the third cent. BC; they are probably the group recorded together with
misthophoroi hippeis in P.Count 1 l. 32–44 (254–231 BC). Here the total of 80 dr.
1 ob. at the end of the line represents payments from both military groups. The
one-obol sign is doubtful; the figure πα (81) is a possible reading, but does not
help the addition.
40 Here starts the totalling for the preceding 12th year, as in ll. 11 (year 13), 52
(year 11) and 63 (year 8). We assume that the scribe omitted the beta by mistake,
cf. l. 68 for a similar problem.
41–42 See note to l. 14 above.
43–53 This section presents a group of payments (probably tax-arrears) for the
11th year (cf. ll. 43 and 52), with records of payments made on different day dates
of the same month. The total is lost, ll. 54–55.
44 Here and in l. 54 the listing of taxes starts with the salt tax. The sign
immediately after may be read as a figure or, perhaps better, as µ̣[ι(σθοφ όρ ων)],
since it is followed in l. 46 by the 100-aroura men, as elsewhere. The payments of
the misthophoroi in ll. 44–45 are consistent with B-rate for the salt tax (males
1 dr., females 3 ob.), but those of the 100-aroura men in l. 46 must represent part-
payments, which is unexpected. See further ll. 28–31 and 153–162 with notes.
44–46 The amounts are small, but they tally: 3.5 dr. on the 13th + 2.5 dr. on the
16th, makes 6 dr.; to this are added twice 2 ob. for the 100-aroura men on the 18th
and 23rd, bringing the total to 6 dr. 4 ob.
47–48 The same two taxes recur in ll. 211–212 (Frag. C), where the pasturage
tax is paid by the hekatontarouroi and the dyke tax by the misthophoroi. The
ennomion or pasturage tax recurs in ll. 32–34, 176, 184 and 211. For this tax, see
Préaux, L᾽économie royale, pp. 225–227 and Clarysse and Thompson, Counting
the people vol. 2, p. 207.
Here, as in ll. 44–46, 130–131, 154–158, 181–182 and 211–212, misthophoroi
are contrasted with hekatontarouroi. On these two groups, see E. Van’t Dack,
Ptolemaica Selecta, pp. 1–22 and S. Scheuble, APF Beiheft 27 (2009), pp. 213–
48–50 Since here, as in P.Petrie II 29 a ll. 6–8 = III 117 b, misthophoroi pay
the dyke tax, some of them were also in receipt of land, see Scheuble, APF Beiheft
27 (2009), pp. 216–218. Unlike the figures for the 100-aroura men, however,
where payments of 100 obols (= 16 dr. 4 ob.) point to a cultivated kleros of 100
arourae (see 38 n.), those of the misthophoroi present no clear pattern, and even
count with fractions of an obol. Perhaps this indicates plots of land acquired
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 253
51 At the end of the line (γίν.) is unexpected. The following figure could be
read as ξ (60), but since this makes no sense we have not put this in the text.
54–56 For the section on year 10, which must have been short, only the
introductory line to the lost total is preserved.
57–63 Here, starting at the foot of col. iii and continuing over to the top of col.
iv on a separate fragment, payments are listed for year 8.
61–62 In P.Petrie III 112 g l. 10 and h ll. 5–8 one finds φυλακιτικὸν γῆς, but
there is no parallel for λακιτικὸν ἀπὸ γῆς.
62 eta has a slanting stroke above it; this is different from the horizontal strokes
discussed in the note to l. 153.
63 The total for year 8 of 87 dr. 1.5 ob. consists of the totals in lines 60 (75 dr.
1.5 ob.) and 62 (8 dr. 3 ob.). A further 3 dr. 3 ob. is missing from the foot of the
preceding column, where the figures on the separate fragment are unfortunately
64–72 This section recorded back-payments for year 7 with a total in l. 72.
68 Here one expects a total for year 7 but the first word is not γίνεται and the
year figure, though damaged, cannot really be read as zeta. We remain puzzled.
69 The figure 389 dr. 2 ob. at the end of this line is all but illegible and was
calculated on the basis of the sums in ll. 70–72. It is confirmed by the epallage of
73 The word ἄθικτος to date occurs only three times in the papyri, used each
time for the crops: καρποὶ ἄθικτοι in SB III 7202 l. 68 (227 BC), οἰνάρια ἄθικτα in
P.Paris 70 l. 4 Frag. F (p. 414) (BC II) σπόρος ἄθικτος in BGU VIII 1773 l. 13
(BC 58). This is the first time the term is linked with taxation.
Though the obvious translation is, as given here, “untouched”, it may just be,
as suggested by D.W. Rathbone, that athikta here carries the meaning ‘un-
touchable’, referring to sums which, for some reason or another, may not be
disbursed by the bank for local expenditure. The section headed athikta (ll. 73–82)
includes the somewhat disparate items of payment from marriage contracts, the
trierarchema, and the crown tax levied on the two military groups of 100-aroura
men and professional soldiers. “Untouchable” would make good sense for pay-
ments to the king like trierarchema and crown tax, but is problematic for marriage
76 The expression γαµικὴ συγγραφή is found in P.Freib. III 29 l. 10 (and
supplemented by Wilcken in P.Freib. III 26 l. 12 and 30 l. 2). Here 20 dr. are paid
under this heading on a single occasion, perhaps by a tax collector banking the
sums he had been collecting over some time.
77 Trierarchema is a rare tax, found also in P.Petrie II 39 e (Uebel, Die
Kleruchen, p. 207 n. 12). In PCZ I 59012 ll. 74, 100, 110 and 119 it seems to be a
kind of customs duty on oil, but this is unlikely to be the meaning here. This tax is
254 Archiv für Papyrusforschung 55/2, 2009
not discussed by Bagnall, CdE 46 (1971), pp. 356–362, in his consideration of the
79–80 For the crown tax paid by cleruchs, see Préaux, L᾽économie royale,
p. 395 and Uebel, Die Kleruchen, index p. 426. The nearest parallel is P.Tebt. III
1036, where the stephanos is mentioned with the phylakitikon and iatrikon among
taxes paid by 100-aroura men. With the exception of PSI IV 388, however, the
Ptolemaic crown tax is paid in grain.
81 The epallage fits: on 443 ob. (73 dr. 5 ob.) at a rate of 2.5 ob for each stater
(= 24 ob.) the epallage amounts to 7.69 dr., expressed as 7 dr. 4 ob. 1 chalkous.
One chalkous apparently represents a unit of account rather than any actual coin.
The coin itself did not long survive the coinage reform of Ptolemy II c. 265–261/0
BC, see Lorber in Duyrat and Picard, L’exception égyptienne?, pp. 137–138 (with
thanks to Thomas Faucher, who discussed this problem with us).
83–91 This section records payments for the 13th year for the othoniera, with a
total in ll. 89–91.
83 The textiles tax is briefly discussed by Préaux, L᾽économie royale, pp. 98 et
112 and by H. Verreth, in W. Clarysse et al. (edd.), Egyptian religion. The last
thousand years. Studies dedicated to the memory of Jan Quaegebeur vol. 1, OLA
84 (Leuven 1998), p. 457. It is normally accepted that othonia are linen textiles
(so, e.g., Th. Reil, Beiträge zur Kenntnis des Gewerbes im hellenistischen Aegyp-
ten, (Leipzig 1913), p. 119; E. Wipszycka, L’industrie textile (Warsaw 1965),
pp. 83–84), but here the tax on erea, woollen textiles, is clearly included under the
heading othoniera. The percentages show the importance of the capital Krokodi-
lon polis for textile production: Polis 26.3%; Polemon 25.7%; Themistos 22.1%;
According to von Reden, Money, p. 113, the othoniera is paid in bronze
without any agio, but here it is clearly paid with an allage, though this could be
explained by the woollen products named here.
85–88 The standard order found here of Polis, Polemon, Themistos, and
Herakleides recurs in ll. 121–123 (without Polis), 148–152, 164–167, 170–173
and 176–179 (without Polis), but it is not invariable, cf. ll. 189–190 (Herakleides,
Themistos). Polis as a separate entity for tax dues is noted in Clarysse and
Thompson, Counting the People vol. 2, p. 95 and p. 97, where the present text is
quoted on the fluidity of administrative geography.
88 The reading of the figure θ for 9 is somewhat forced, but is needed by the
89–91 Again a total paid in bronze is followed by its epallage, which
represents an agio of exactly 2.5 ob. charged on 24 obols. The total of l. 91 is also
correct for the figures provided: 1155 dr. 1 ob. + 120 dr. 2 ob. = 1275 dr. 3 ob.
96 [ἀγ]ο̣ραστῶν is just possible as a reading, but would be puzzling in this
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 255
99 In P.Genova III 97 l. 10 ἵππου τροφή is used for the actual feeding of
horses; cf. BGU VIII 1747 ll. 18–28 (64/63 BC) for royal involvement. Here it is
rather a payment or tax. Probably this expression should also be restored in
P.Petrie III 114 l. 17 instead of [βίο]υ τροφή, as proposed by B. Hemmerdinger,
APF 20 (1970), p. 26. There the tax follows payments for anastamata, which here
follow in l. 102.
100 The reading τιµή is reasonably certain but, unusually, it is in the
nominative and its indented position is unexpected. The same expression probably
recurs following [ἵππ]ου τροφῆς in P.Petrie III 114 (= SB XII 10771) l. 17, where
in l. 19 we propose [ἵππου] τιµῆς instead of [Ἑ]ρµῆς proposed by Hemmerdinger,
APF 20 (1970), p. 26.
101 The second χαλκοῦ no doubt introduces a payment in bronze without agio,
as found elswhere (see introd.).
102, 109 and 111 The rare term anastamata, for which arrears are recorded
here, returns in l. 215 (Frag. D). Probably the same term is to be supplied ἀν( )
κλ( ) in the abbreviation in l. 111 (see note on that line).
The only parallel is in P.Petrie III 114 = SB XII 10771 ll. 3, 14, 19, 24, where it
is linked to elephant hunters, as may well be the case also in ll. 214–219 of our
text. Hemmerdinger᾽s interpretation as “elephant tusks” (APF 20 (1970), p. 26) is
implausible. His supplement in l. 8, responsible for the close connection with the
elephants, is certainly wrong.
In l. 113 here the anastamata are subsumed under the heading sitarchiai,
together with the “crown-tax of the mercenaries” and “horse feed”. They should
represent the charge for some sort of provision levied from both elephant-hunters
and military men, misthophoroi (l. 75) and cleruchs (l. 83). In Athenaeus, Deipn.
V 204 e, ἀνάστηµα is used for the structure erected on the hull of the monster
barge of Ptolemy IV; perhaps temporary structures used by both elephant hunters
and soldiers on the move are somehow involved here?
111 We have supplemented the abbreviation ἀν( ) κλ( ) as ἀν(ασταµάτων)
κλ(ηρούχων) since three times in Frag. B a tax is written first in full and then the
second time in abbreviation (see ll. 163 + 168, 176 + 184 and 185 + 186). The
abbreviation ἀν( ) κλ( ) is also found in P.Tebt. III 1061 l. 26, where it is paid at a
rate of 3 dr. 5.75 ob. together with phylakitikon hiereiôn [money], stephanos
[wheat], halike [money] and phylakitikon [wheat]. The editors, followed by Uebel,
Die Kleruchen, p. 119 and n. 3, supplement as ἀν(ιππία) κλ(ηρούχων).
A tax ἀνιππία is indeed attested in the military account P.Petrie II 39e = III
110 (3) l. 15, (6) l. 9, (8) l. 22, where cleruchs pay taxes in both cash and grain.
Money payments are for triarchema, diachoma, bursê and chomatikon, grain
payments are for phylakitikon, leitourgikon, iatrikon, anhippia and stephanos.
Several of these recur in our list, where, however, all payments are in cash. In
P.Tebt. I 99 l. 57 payment for anhippia is also in cash. On anhippia, see Préaux,
L’économie royale, pp. 215–216: “taxe compensant le fait de n’avoir pas de
cheval” and Uebel, Die Kleruchen, p. 56 n. 2; see also Uebel’s index p. 426.
256 Archiv für Papyrusforschung 55/2, 2009
The interpretation of the abbreviation remains doubtful in these two texts and
also in P.Petrie III 54b, where chomatikon, an( ), stephanos and phylakitikon are
paid side by side, the first two in cash, the last two in grain. The editors and Uebel
again resolve ἀν( ) as ἀν(ιππία) but there too ἀν(ασταµάτων) is not impossible.
109–110 A few illegible traces of figures are visible on the right hand frag-
113–116 The epallage is correct and so is the total in l. 116, made up of the
sums of the previous three lines. As in ll. 69–72 above, charges paid with an
epallage (ll. 113–114) are reckoned together with those without (l. 115).
117 Aristodemos could be either the representative of the dioiketes Chrysippos
in 230/229 mentioned in P.Petrie III 53 ll. 6–7, or a banker if ε ἰς τὴ̣ν δι᾿
Ἀριστοδήµου (τράπεζαν) is supplied.
118 The tax on hides is paid by cleruchs in P.Petrie II 39 e (= P.Petrie III 110)
and P.Petrie III 112, cf. Préaux, L’économie royale, p. 232, a very general
reference, and Uebel, Die Kleruchen, pp. 207–208 and 243 (without further
discussion). Since cleruchs were big stockholders, they may well have been
involved in the trade of hides.
119 Though it is not made explicit in the text, the epallage here is the regular
2.5 ob. per stater.
120–124 Here the three merides are recorded with small sums for the dyke tax;
cf. l. 38 n., for other occurrences of this tax. Each meris is followed by the name
of one village. If, as seems likely, the next section (ll. 125–134) continues the
same record, then civilian taxes precede the military, as elsewhere in the text (see
121 For Mouchis as the location of a bank (logeuterion) in the Polemon meris,
see Bogaert, Trapezitica, p. 349 and P.Count 8 ll. 116–17 (243–217 BC). Mouchis
recurs in ll. 149, 165, 171 and 177.
It is unclear what exactly is meant by ἱερᾶς, but apparently, as also in l. 199,
this represents a payment on sacred land. Here ἱερᾶς is linked with the dyke tax in
the Polemon meris; in l. 199 it is linked with the guard tax in the Themistos meris.
125 This line is divided over a small fragment at the top and a large fragment
below. The initial kappa (divided over the two fragments) jumps out to the left,
indicating the beginning of a new section, which follows the total (γίν.) ιη in
l. 124. The reading κ̣[αὶ πα]ρ̣ὰ (ἑκατοντ)α̣ρ̣ο̣ύ̣ρ̣ω̣ν̣ is just possible and neatly
corresponds to καὶ παρὰ µι(σθοφόρων) in l. 131, where a similarly large kappa
also protrudes to the left.
125–127 The sums recorded of 16 dr. 4 ob. imply one-obol payments from
100-aroura men for the dyke tax, see note on l. 38 above. The total of 83 dr. 2 ob.
in l. 126 corresponds to five chomatikon-payments on plots of 100 ar.
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 257
133 The totals of the sum preserved in ll. 131–133 amount to 297 dr. 1 ob. It is
impossible to know how much is missing in the lacunas at the end of the lines, but
the total given at the end of this line is a sum over 300 dr.
145–147 The large sums of over 10,000 and 2,990 dr. at the bottom of this
column look like totals, but the papyrus is too damaged for certainty and each
payment is registered on a single day. Perhaps Eutychos in l. 144 was a tax collec-
tor or a banker who makes the large payments here.
146 The end of the line is illegible, but probably some form of ὀψώνιον is
148–162 Salt-tax payments are listed here, first for civilians (ll. 148–153)
followed by those for the military (11. 154–162). The detailed payments in ll.
154–161 imply rate B for this tax (1 dr. for males, 3 ob. for females). There are no
half obols, as would be expected for the C rate when women were charged 1.5 ob.;
several payments here are of 1 dr. 3 ob., i.e. for a husband and wife (cf. also l. 44
above). The only exception is the mysterious 4 ob. found in the totals of ll. 153
and 162, The B-rate fits our dating of this text under Ptolemy III; under Ptol. IV
only the C-rate was in use and in any case after 217 the salt tax disappears from
our records. It remains surprising that during the overlap period from 243/2 to 231
BC, when both B-rate and C-rate are found, the higher rate B is, as here, paid by
the military. In Counting the People vol. 2, p. 48, we considered precisely this
group as prime candidates for the new lower C-rate!
148 Though only the tail is preserved, the qoppa (90) following Πόλεως is
confirmed by the total in l. 153 below.
151–152 The figures fit: 55 dr. 4 ob. (partly in lacuna) is the total of 5 dr. 3 ob.
+ 42 dr. 5 ob. + 7 dr. 2 ob. in l. 151. In l. 152 226 dr. 1 ob. is the total of 55 dr. 4
ob. + 90 dr. 3 ob. + 80 dr. We do not know how to interpret the delta at the
beginning of l. 152, which looks like another figure; this is not needed here.
153 There is a horizontal stroke over the figure 826. Normally the scribe uses
this stroke to distinguish the day date from the sums, but here and in ll. 22 and 180
he puts a long stroke over his figures. A similar stroke is also written above the
figure in the expression εἰς κ̅ς̅c “bronze at 26.5 ob.”.
826 dr. 4 ob. represents just 2.4 % of the 5 talents 4,615 dr. 3 ob. annual salt-
tax dues for those 46,990 civilians in the Arsinoite nome recorded in P.Count 1
l. 21 (254–231 BC) and made up of 22,241 males (at 1 dr.) + 24,749 females (at 3
154–162 Here follow salt-tax payments for the two military groups (cf. ll. 28–
155–156 To reach the total of 23 dr. in l. 156 a further 14 dr. 3 ob. must be
fitted into the short lacuna of l. 156. One figure must be much higher than others
in this group.
258 Archiv für Papyrusforschung 55/2, 2009
161 The total of 54 dr. 3 ob. must be that of the misthophoroi: the part
payments as they stand add up to 48 dr.; 6.5 dr. must have been recorded for day 7
in l. 158, but the figures are not legible.
162 Here a total of 490 dr. 4 ob. is recorded for the salt tax paid by the military.
If 54 dr. 3 ob. is the total for the misthophoroi (l. 161), 436 dr. 1 ob. must have
come from the earlier group. But the small sums for the 100-aroura men in ll.
154–157 do not seem nearly enough to reach this figure. We remain perplexed.
In P.Count 1 ll. 32–58 the same two groups of 100-ar. men and professional
soldiers numbering 9,125 taxpayers are charged a total of 1 talent 1,011 dr. (4,898
males at 1 dr. and 4,227 females at 3 obols) for the year. 490 dr. 4 obols would
represent 7% of these annual dues, which is consistent with a monthly total for
this tax. No composite total for civilian and military dues is recorded here.
163 and 168 The name of the tax is given in full in l. 163 and in abbreviated
form in l. 168. The epsilon in that line could stand for a figure five, as in
(πεντα)φυλία “the five priestly phylae” or abbreviate a word beginning with
epsilon. The traces of the first letter of l. 163 could indeed be epsilon, but we have
not succeeded in reading the rest. In any case, the traces do not fit ἐρηµοφυλα-
169 For the phylakitikon ergastêriôn see Clarysse and Thompson, Counting the
people vol. 2, p. 72.
176–184 This section records payments for the pasturage tax made by the
civilian population (ll. 176–180) followed by those from the misthophoroi and
100-aroura men (ll. 181–183).
On the ennomion, see note on l. 47 above. Again the word is written first in full
(l. 176) and then abbreviated (l. 184).
180 The total for the civilian population amounts to 306 dr. 2.5 ob. This is
composed of 86 dr. 4 ob. for Polemon, 191 dr. for Themistos and [28 dr. 4.5 ob.]
for Herakleides. The polis is not represented and the large sum for Themistos
consists of a single payment (l. 178).
184 The grand total of 505+ dr. for pasturage tax includes 306 dr. 2.5 ob. for
civilians (l. 180). The dues for professional soldiers and 100-aroura men in
ll. 185–187 should, therefore, add up to around 199 dr. As with military salt-tax
dues in ll. 154–162 above, it is hard to understand how this figure could be
reached when all sums preserved are so small.
185–186 Taxes on geese (phoros chenon and phoros tokadon chenon) are also
paid by the military in P.Petrie III 112 c l. 12; d i l. 9 (in lacuna); g ll. 4 and 24; e
verso l. 26; see Préaux, L’économie royale, pp. 240–242. A λογεία χηνῶν is
recorded in P.Count 45 l. 7, where the rate charged is 2 dr. 2.5 ob., whereas here
payments appear to be in units of 2 dr. There we suggested that geese were taxed
in groups of ten or twenty.
186 The final 98 dr. is puzzling, as the individual figures do not add up to this
figure. It is striking, however, that 98 is exactly 14 x 7. Perhaps the earlier figures
8. W. Clarysse and D.J. Thompson, An early Ptolemaic bank register 259
are not here monetary units. As in ll. 163/168 and 176/184, the name of the tax is
fully written out at the start of this section and then abbreviated at the end.
187 Elsewhere the expression φόρος ἀµπελώνων occurs only as a heading in a
list of taxes from the 3rd-cent. Fayum (P.Petrie II 43 a) and in a receipt for
payment in grain (sic) for a vineyard (SB XIV 11307). According to Préaux,
L’économie royale, p. 185 this phoros was a kind of rent, which was different
from the apomoira tax. The day date preceding the tax remains puzzling, but cf.
l. 1 n. for a similar anomaly.
189–195 Here Herakleides exceptionally precedes Themistos; cf. ll. 17–18 n.
In the lacuna at the end of l. 191 one expects either [πόλεως] or [Πολέµωνος].
This first geographical division pays 238 dr. of the vineyard taxes on a total of 374
dr. 2 ob., leaving only 136 dr. 2 ob. for Herakleides and Themistos.
192–197 This section on orchards (paradeisoi) is closely linked to the
preceding one on vineyards: both are subject to the apomoira, though here φόρων
should no doubt also be supplied before παραδείσων. The order is the same:
[Polemon?], Themistos and Herakleides. The extra area in l. 196 is unexpected;
the abbreviation which we doubtfully read as µί(σθωσις) is the same as in ll. 24–
25 (see note there).
196 ἔξω µ̣ι̣(σθώσεως) is highly uncertain. For the reading µ̣ί̣(σθωσις) see note
on ll. 24-25. In P.Tebt. I 152 ἐν µισθώσει (cf. l. 24 here) is contrasted to ἔκτος
205 What appears from the repetition of the tax name to be a closing total at the
end of the line (19 dr. 2.25 ob.) is far too small a sum for this.
206 We have not succeeded in reading this line, though it is reasonably well
preserved and written in somewhat larger capitals, usually a header with the name
of a tax. απαλα̣δος makes no sense.
207–209 This payment in cash for rent on cereal crops may represent an
exceptional situation and for that is separately recorded here.
209 cha(lkou) after the final figure of 234 and before 91+ dr. perhaps indicates
that part of the larger sum was paid in chalkos isonomos, cf. introd.
211–212 For the pasturage and dyke tax paid by the military groups, see ll. 47–
48 (where the order is reversed).
215–219 For anastamata, see above ll. 102 (for year 12), 109 (for an unknown
year) and 111 (for year 2). Here the payment is for year 13. For elephants/
elephant hunters (rather than Elephantine) recorded in close combination with
anastamata, see note on l. 102 above. On the normal pattern, this fragment ought
to precede the earlier entries but we have failed to make any join or to place it
260 Archiv für Papyrusforschung 55/2, 2009
On the lay-out and content of this separate text, see the introduction.
1 Unfortunately it cannot be known what ἐκ πάντων refers to; these could be
taxes, tax collectors or geographical units.
2 On the possibility that the sum of 79 talents 3,938 dr. 2 ob. 1 chalkous could
represent the annual Arsinoite tax dues, see introd. On chalkous, see note on l. 81
9 This figure of 14 tal. 2275 and a few obols and fractions of obols is not the
total of the preceding lines: each figure stands by itself.