Chapter 7: Provisions

Uri Yiftach

Chapter 7: Provisions

The following three sections focus on payments and provisions set forth in the contract in addition to remuneration: provisions that are needed for the performance of the contractual duties, the maintenance of the employee or other principal, and, finally, taxes owed on the object of the contract. In all three cases, scribes apply two main methods. One is the ‘sphere of responsibility’ formula: invoking the genitive absolute, the provision owed as the subject; the participle of εἰμί + περί + the responsible party standing in the accusative. In this construction, no reference is made to the date or extent of the delivery; the ‘sphere of liability formula’ is optional in the case of provisions and routine in that of taxation. When the other method is used, the present or future act of delivery is recorded.

Here, two constructions appear. The verb may be used absolutely, without a direct object, as in verbs that denote maintenance such as τρέφω and ἱματίζω. Much more common, however, is the use of verbs of delivery: ‘give’ or ‘receive’ followed by the object of the delivery or the receipt in the accusative: δίδωμι, παρέχω, χορηγέω in the case of delivery, and ἁπέχω, δέχομαι, ἔχω, λαμβάνω in that of receipt. As the direct object, the scribe records the category of provision—διατροφή, διάφορον, ἱματισμός, προχρεία, τροφεῖα, τροφή. Alternatively, the commodity (in cash or in kind) appears as the direct object and the category is introduced by a preposition or a semi-prepositional construction (in particular: λόγῳ, εἰς λόγον). Finally, the verb of delivery or receipt is followed by specification of the commodity distinct from any generic designation. Such is the case in clauses that regulate the delivery of seeds, animals, and materials needed for the performance of the designated act. Such clauses are used in different contractual settings. Some are exclusive to leases, as in expenses, seeds, or animals in lease. Others are common in contracts of labor and marriage, while a third group, composed of clauses that regulate the payment of taxes, are common in any contract that entails the conveyance of a taxable object.

The categories are different in each of these three sections: prochreia in provisions, tropheia in maintenance, as are the types of commodities involved. The accounting in each section also varies in accordance with the nature of the legal act. Namely, all contracts that record the transfer of title (temporary and permanent alike) regulate the payment of taxes but the accounting is much more elaborate in lease contracts than in acts of sale. In the category of maintenance, the husband’s duty to provide for his wife is based on the general standard of befitting, with no recording of quantities or types of nourishment as are reported in contracts of labour.

Section I. Expenses

1. Expenses (General)

Category: Expenses

Link to Synallagma

Several clauses in lease contracts assign expenses entailed by the contract to different parties: ‘taxes in lease’, ‘seeds’, ‘construction costs’, ‘transportation costs’, and others. See the respective entries. In the present case, by contrast, the scribe takes expenses into consideration without necessarily addressing their specific purpose, notably by using the adjectives ἄλλος or ἕτερος, ‘the remaining expenses’; cf., e.g., P.Aberd. 45.16-18 (141 CE, Soknopaiou Nesos): τῶν εἰς ἑτέρους | ¹⁷ λόγους εἰς διο̣ί̣κησιν τελ̣[ο]υμένων ὄντων̣ πρὸς ἐμὲ τὸν | ¹⁸ Στο̣τοῆτιν (…‘and the charges for the dioikesis paid on other accounts shall become my responsibility’), or P.Heid. V 351.24-25 (534/5 CE, Aphrodite): [- ca.15 – τ]ὰ δὲ ἄλλα ἀναλώμα(τα) ἐκ τοῦ κοινοῦ | ²⁵ [ποιήσομεν (…‘and we will assume the other expenses jointly’). The PSI I 32.15-17 formulation (208 CE, Herakleopolites) is simpler: τῶν ἀναλωμάτων πάντων γεινομένων ὑπὸ σοῦ (‘all the expenses will be borne by you’).

Bibl.: Waszyński (1905): 142 [in lease]; Herrmann (1958): 131-132; Jördens (1990): 210 [liturgies].

BGU IV 1120.19-26 (5^A, Alex); XX 2869.21-23 (57/8, ArsN?); P.Aberd. 45.16-18 (141, SokN) [GA; ed.: τῶν εἰς ἑτέρους λόγους | ¹⁷ εἰς διο̣ί̣κησιν τελ̣[ο]υμένων;]; P.Amh. II 92.20-23 (162/3, SokN) [δώσω; τὰ κατὰ συνηθείαν νόμιμα]; P.Bad. VI 170.25-26 (54, Thead) [ἐφʼ ᾧ . . τελέσωι; ed.: [ ̣ ̣ ̣]μ̣ια ἢ̣ δαπ̣άνην;]; P.Cair.Masp. I 67104.16-17 (530, Aphr) [GA; ὕλη, ἀναλώματα]; P.Col. X 273^r.9-12? (204, Ox) [δώσει; ed.: πρὸς τὴν καλαμ[ -ca.?- ];]; P.Daris 25.10-11 (II^l/III^e, UP) [ed.: ἐ̣μαυτῷ ποιούμενος πᾶσαν δαπ̣άνην | ¹¹ ἐκ τοῦ ἰδί̣ο̣υ;]; P.Flor. II 368^r.11 (96, Herm); P.Genov. I 20.9-10 (319, Oasis Magna) [κοινῶς διδόαμεν; φόρετρον*]; P.Heid. V 351.24-25 (534/5, Aphr) [ποιήσομεν; ἀναλώματα]; P.Lond. III 1015.1-2 (VI, Herm) [ed.: παντοίοις ἀ̣[ναλώμασι -ca.?- ];]; V 1794.13-14 (488, Herm) [παρασχεῖν; ἀναλώματα τῆς τεχνῆς]; 1833,2-7 (IV, UP); P.Mich. V 310.11-12 (26/7, ArsN): [ed.:[εἰς τὴ]ν̣ χερσωκωπίαν (l. χερσοκοπίαν) καὶ ἀνάκτησιν;]; P.Oxy. XII 1510.5-11 (II/III^e, Ox) [ἔσχον τὸ ὀψώνιον και τὴν ἄλλην δαπάνην]; XLIX 3484.18-21 (72/3, Ox) [GA: ed. πά̣ν̣τ̣ω̣[ν τῶ]ν̣ τ̣ο̣ῦ̣ ἀναπλόου καὶ καταπ̣λόου καὶ | ²⁰ τῶν ἄλλ̣[ω]ν̣ ἀ̣ν̣η̣λωμά̣τω̣ν̣;]; LXI 4132.30-34 (619, Ox) [ed.: δώσω δὲ καὶ τὰ | ³¹ ἀναλώματα τῆς τρύγης̣ οἴνου | ³² παλαια (l. παλαιοῦ) σηκώματα ὀκτὼ καὶ | ³³ μουστάρια ὀκτὼ καὶ δελφάκιον | ³⁴ ἓν τιμῆς κερατίων τεσσάρων]; LXVII 4597.20-21 (294, Ox) [GA: ἐνδεήματα]; P.Sarap. 51.20-26 (125, Herm); P.Stras. II 92.11-12 (244/3^A, OxN) [μὴ ἀναλισκέτω; ἀνάλωμα]; IV 218.12-14 (150, ArsN) [ἐφʼ ᾧ δώσω; κωμητικὴ δαπάνη]; P.Tebt. I 108^v.2.5 (93^A or 60^A, ArsN) [ed.: καὶ δώ(σει) τὴν ἅπασαν δαπάνη(ν);]; P.Vind.Sijp. 17.12-15 (180-192, ArsN) [phoretra]; P.Yadin 22.23-25 (130, Maoza) [ ed.: ἔσο|μαι σοι ὀφ‹ε›ίλουσα ἀντὶ τῶν σῶν κόπων καὶ ἀναλωμάτων;]; PSI I 32.15-17 (208, HerakN) [GA; ἀναλώματα]; IV 316.10-11 (328, Ox) [ἐργασία, ἀναλώματα]; SB I 5112.59-62 (618, Apol);; XIV 11599.15-17 (155, UP); XVIII 13885.5-7 (547/562, ArsPol) [GA, ed.: σοῦ τοῦ γεο̣ύ̣χ̣[ου πα]ρέχοντο[ς] πα̣ν̣τοῖ̣α̣ ἅ̣ βο̣ύ̣[λομαι] | ⁶ [πράγματα εἰς τὴν το]ῦ̣ αὐτοῦ χω̣ρ̣ίου δ[ιό]ρθ̣ω̣σ̣ιν;]; XXVI 16569.14-16 (62 ?, Euh) [ed. [ἀνταναιρου]μ̣έ̣νης ἐκ κοινοῦ τῆς τε οἰνικ[ῆς δ]απάνης π[άσης καὶ] | ¹⁵ [τοῦ ποθησομένο]υ ἐπὶ ληνοῦ οἴνου καὶ ἐκ τ̣ο̣ῦ ἐπ̣[ιβ]άλλοντος τ̣[. . . . . . .] | ¹⁶ [- ca.11 – οἰ]νικοῦ τ̣ρίτου μέρους ὡς τ̣οῖς δέκα κεραμίο[ις;]; SPP XXII 177.33-34 (136/7, SokN).

2. Seeds

Category: Provisions

Link to Synallagma

Seeds are recorded in purchase contracts with future delivery, loan contracts, and lease contracts. In documents of the last-mentioned type, we distinguish among four usages: [1] in the rent clause, where the recorded rent is said to be reckoned with or without the inclusion of seeds; [2] in a clause stipulating the lessee’s duty to sow the land; [3] in some cases of prochreia; and [4] in the present case, where the seeds are recorded in a special clause and carry no label. The sixty-nine documents listed below date to all four periods: the Ptolemaic (thirteen documents), the Roman to the end of the third century (thirty-four), the late Roman (five), and the Byzantine (fifteen).

The term for seeds in all periods is σπέρματα. When expressed by means of a noun, the act of supply is termed χορηγία σπερμάτων, a combination largely superseded in the sixth century by σπερμοβολία. The clause is not uniform; rather, ten documents record past and one-time delivery with an independent clause [Type1]. The clause commonly takes the form of an homologia, the verbs ἔχω, μετρέω expressing the act of receipt. Cf., e.g., P.Oxy. XLIX 3488.23-25 (70/1 CE, Oxyrhynchos): ὁμολογεῖ δὲ ὁ με|²⁴μισθωμένος ἔχε\ι/ν παρὰ τοῦ Διονυσίου | ²⁵ σπερμάτων πυροῦ ἀρτάβας δέκα (…‘And the lessee acknowledges that he has received from Dionysios ten artabae of wheat as seeds’).

A recurrent future receipt [Type2: fourteen texts] may take the form of an independent clause, the subject of which is commonly the assignor. The act of delivery is denoted through δίδωμι as well as the active or medial voice of παρέχω. Type2 is especially well documented in the early Ptolemaic sources but remains in use in later times as well. BGU VI 1263.11-13 (215/4 BCE, Tholthis): [δό]τω δʼ αὐτοῖς Εὔπολις | ¹² σπέρμα εἰς ἑκάστην ἄρουραν πυρ[οῦ] ἀρτάβην μίαν ἐπὶ τῆς | ¹³ χρε‹ί›ας (….‘let Eupolis give them as seed for each aroura one wheat artaba for his personal use’); P.Tebt. I 108^v.2.4 (93/60 BCE, Arsinoites): ἐφʼ ᾧ δώ(σει) σπέρμα (ἀρτάβας) ιε) (….‘on the condition that he shall give fifteen artabae as seed’); SB VI 9110.15-17 (26 CE, Tebtynis): χωρηγήσει ὁ μισθ]|¹⁶ωτὴς τοῖς μεμισθωμένοις σπέρματ[α πυροῦ μὲν ἀρταβῶν δέκα ἓξ ] | ¹⁷ καὶ κριθῆς ἀρταβῶν δέκα καὶ ταυρικ[ῶν ἐργασίαν (‘The lessor shall provide the lessees with sixteen artabae of wheat and ten artabae of barley as seeds and the work of ox-teams’).

The recurrent supply of seeds may also be expressed participially in the genitive absolute [Type3: twenty-two texts]. The clause may record the assignment or receipt of the seeds, the subject being the assignor and the assignee, respectively. The vocabulary, however, is different from that used in Type2. The act of supply is expressed through παρέχω, χορηγέω, ἐπιγιγνώσκω, ἐπιχορηγέω. Cf., e.g., P.Flor. I 20.21-23 (127 CE, Theadelphia): τοῦ Ὥρου χορηγοῦντος | ²² σπέρματα καὶ σπορέα καὶ τὸν βο|²³τανισμόν (…. ‘said Horos providing seeds, a sower, and the weeding’); P.Lips. I 23.21-24 (374 CE, Hermopolis): ἐμοῦ ἐπ[ιγ]ι‹γ›νώσκοντ[ο]ς τά δε (l. τε) | σπ[έ]ρματ[α] καὶ τὰ παντοῖα ἀνα|λώματα ἀπὸ κατασπορᾶς με|χρε̣ι̣ς̣ (read μέ|χρι) συνκομιδῆς (.…‘me undertaking the [supply of] the seeds and all expenses from sowing to harvest’); P.Flor. I 18.22-24 (147/8 CE, Arsinoites): λαμβάνοντος μοῦ | ²³ τὰ ὑπὲρ αὐτῶν κατʼ ἔτος | ²⁴ ἐγ δημοσίου σπέρματα (…‘me receiving the seeds from the public granary every year on their account’). Alternatively, the document may treat the requirement of provision in general terms: defining the party who should provide the seeds in πρός with the accusative, the provision itself standing as the subject (the ‘sphere of liability formula’). This formulation [Type 4: eighteen texts] appears almost exclusively in the genitive absolute (e.g., P.Ifao III 31.19-20 (73/4 CE, Tebtynis): [τ]ῆς τῶν [σ]περμάτων χορη[γίας οὔσης] | ²⁰ [πρὸς] τ[ὸν] Ὀννῶφ[ρ]ιν (‘the provision of the seeds being the responsibility of Onnophris’); SB XIV 11855.26-27 (547 CE?, Aphrodite): τῆς δὲ σπερμοβολίας | ²⁷ ἐξ ἴσου διδομέν(ης)) (‘and the seed-corn being provided in equal shares’).

Bibl.: Herrmann (1958): 129-130; Michurski (1956): 132-137.

BGU I 39.15-16 (186, ArsN) [4; sperma]; 197.12-14 (17, Dionysias) [3; χορηγέω]; 227.14-16 (151, ArsN) [2; λαμβάνω: sperma]; 308.11-12 (VI-VII, ArsN) [4; sperma]; III 840.3-4 (VI/VII, ArsN) [sperma]; VI 1263.11-13 (215/4^A, Tholt) [2; δίδωμι: sperma]; 1264.15-17 (215/4^A, Tholt) [2; δίδωμι: sperma]; 1266.13-15 (203/2^A, Takona) [3; συνεισφέρω: sperma]; X 1943.7-8 (215/4^A, Tholt) [2; δίδωμι: sperma]; XIV 2383.6-7 (215/4^A, Tholt) [2; δίδωμι: sperma]; 2384.3-4 (215/4^A, Tholt) [2; δίδωμι: sperma]; 2389.5-6 (scr.int.), 21-22 (scr.ext.) (72^A, HerakN) [1; ἔχω: sperma]; P.Apoll. 57.5-6 (VII^l, Apol) [2; παρέχω: spermabolia]; P.Bas. 5.4-6 (III, UP) [3; παρέχω: sperma]; P.Bingen 59.18-20 (33, Teb) [2; λήμψαιται: spermata]; P.Cair.Masp. II 67128.11-18 (547, Aphr); III 67308.1-3 (526, Aphr) [ἔχω καὶ ὀφείλω, λόγ̣ῳ σπερμοβολίας]; P.Col. III 54.9-12 (250^A, ArsN) [2; δίδωμι: sperma]; P.Flor. I 18.22-29 (147/8, ArsN) [3; λαμβάνω: sperma]; 20.21-23 (127, Thead) [3; χορηγέω: sperma]; 25.10-15 l. 12 (III^m?, PtolEu) [3; χορηγέω: sperma]; III 282.17-20 (520, Aphr) [2; δίδωμι: spermabolia]; P.Fouad I 43.27-32 (189/90, Phoboou, OxN) [1; ἔχω: sperma]; P.Frankf. 2.14-15 (215/4^A, Tholt) [2; δίδωμι: sperma]; P.Hamb. I 68.22-23 (549/50 or 564/5, Aphr) [2; δίδωμι: spermabolia]; P.Heid. V 351.19 (534/5, Aphr) [4; spermabolia]; 353.3-4 (VI, AntaiN) [4; spermabolia]; P.Ifao I 1.14-15 (27, Teb) [3; χορηγέω: sperma]; III 31.19-20 (73/4, Teb) [4; σπερμάτων χορηγία]; P.Kron. 10.17-18 (116, Teb) [4; σπερμάτων χορηγία]; P.Lips. I 22.14-16 (388, HermN) [3; ἐπιγιγνώσκω: sperma]; 23.21-24 (374, Herm) [3; ἐπιγιγνώσκω: sperma]; 24.6-8 (IV, Herm) [3; ἐπιγιγνώσκω: sperma]; P.Lond. I 113.4.16-19 (595, ArsPol) [4; alongside other provisions]; V 1649.13-17 (516-532, Aphr) [4; spermabolia]; 1841.18-19 (536, Aphr) [4; spermabolia]; P.Mich. V 311.16-17 (34, Talei) [3; χορηγέω: sperma]; IX 555.17-18 (107, Kar) [2; λήμψεται: sperma]; XII 632.15-16 (26, Teb) [3; χορηγέω: sperma]; 633.4-7 (c. 30, Teb) [3; χορηγέω: sperma]; P.Michael. 19.18?-20 (III, OxN) [1; ἔχω: sperma]; 24.17-19 (297, Teb) [3; παρέχω: sperma]; 46.16-17 (559, Aphr) [4; spermabolia]; P.Mil.Vogl. IV 239.9-11 (156, Teb) [4; sperma]; P.Oslo II 32.14-15 (1, Thead) [3; ἐπιχορηγέω: sperma]; 34.8-9 (188/9, Phil) [3; ἐπιχορηγέω: sperma]; P.Oxy. XIV 1628.14-18 (73^A, Ox) [1; ἔχω: sperma]; 1629 (44^A, Ox) [1; ἔχω: sperma]; XVI 1976.14-21 (582, Ox) [1; ἐσχηκέναι: spermabolia]; XXII 2351.21-25 (112, Ox) [1; ἔχω, παραμετρέω: sperma]; 2775.8-15 (3, Ox) [1; ὁμολογοῦμεν ὀφείλειν σοι ἃς ἔσχομεν εἰς λόγον κατασπορᾶς]; XLI 2973.22-23 (103, Ox) [3; παρέχω: sperma]; XLV 3260.14-16 (323, Ox) [3; παρέχω?; sperma]; XLIX 3488.23-27 (70/1, Ox) [1; ἔχω: sperma]; LXIII 4398.17-24 (553, Ox) [ἐσχηκέναι: ἐν χρήσει: εἰς σπερμοβολίαν]; P.Ross.Georg. III 44.6 (VI, Antai/Aphr) [3; δίδωμι: spermabolia]; P.Sorb. I 17.5-9 (scr.int.), 5-10 (scr.ext.) (257^A, Mermertha) [ἐδάνεισεν εἰς σπέρμα]; P.Stras. IV 218.10-11 (150, ArsN) [1; μετρέω; ἔχω: spermatismos]; VII 673.1 (IV, ArsN) [1; ἔχω: sperma]; P.Tebt. I 108^v 2.6 (93^a/60^A, ArsN) [2; δίδωμι: sperma]; P.Yale I 67.12-13 (31, Teb) [3; χορηγέω: sperma]; PSI VIII 934.8-11 (VI, Aphr) [2; μετρέω: spermabolia]; X 1129.11-13 (24/3^A, Teb) [2; δίδωμι: sperma]; 1134.19-20 (91, Teb) [4; spermabolia]; SB IV 7474.8 (c. 254/5, ArsN) [3; χορηγέω: sperma]; VI 9110.15-17 (26, Teb) [3; χορηγέω: sperma]; 9589.10-12 (VI^l, ArsPol) [4; sperma]; VIII 9922.9-11 (159, Theog) [4; sperma]; X 10216.15 (III/IV, Ox) [3; παρέχω: sperma]; XIV 11487.17-19 (91/2, Teb) [4; σπερμάτων χορηγία]; 11843.15-16 (95, Teb) [4; σπερμάτων χορηγία]; 11855.26-27 (547?, Aphr) [4; spermabolia]; XVIII 13885.18-19 (547/562, ArsPol) [4; σπερμάτων προχρεία]; XXII 15240.11-13 (156^A, Ammonias) [1; μετρέω, ἔχω: spermatismos]; XXVI 16662.3-4 (VI, AntaiN) [3; spermabolia]; SPP XX 22.10-12 (216/7, HerakΝ) [1; ἔχω: sperma]; ZPE 200, 2016, pp. 336-346 (163, Ophis, OxN).

3. Prochreia

Category: Advance Payment

Link to Synallagma

The prochreia is recorded in sixty-two documents: one recording the sale of wine, eleven labour contracts, twenty loan contracts, and thirty lease contracts. The clause is safely attested for the first time in a legal document in the lease contract SB X 10274 from 98 CE Oxyrhynchos and then recurs in contracts until the seventh century CE. In leases, the object is cash, grain, or cattle. In lease contracts, two usages in particular stand out for their frequency: [Type1] eight documents stipulate the lessor’s general duty to come up with a prochreia of seeds during the term of the contract, although the occasion on which the seeds are to be supplied is not specified. This usage is always expressed within the framework of a genitive absolute, the category sometimes [Type1a] functioning as the subject (1a: e.g., P.Sakaon 70.7-9 (321 CE, Theadelphia): τῆς τῶν | ⁸ [σπερ]μ̣ά̣τ̣ων προχρ‹ε›ίας παρεχομενων (l. παρεχομένης) ὑπὸ σοῦ τοῦ κτήτορος | ⁹ [ ̣ ̣ ̣ ̣ ̣ ̣ ̣] ̣ι[ ̣ ̣] ἀπὸ κοινῆς ἁλωνίας ἐν πρώτοις (….‘And the prochreia of the seeds will be provided by you, the land owner, [… ] from the common threshing floor in the best quality’), sometimes [Type1b] as the object with the lessor as the subject [below, 1b. E.g. BGU II 586.21-23 (324 CE, Arsinoiton Polis): σοῦ το(ῦ) κτήτορος π[αρ]έχοντ[ός τε πά]ν|²²τα τὰ τετράποδ\α/ κ̣αὶ σπ[έρ]μ[ά]τ̣oς [ ̣ ̣] πρ[ο]|²³χρείας (….‘you, the landowner, providing all the quadrupeds and the prochreia of seed’). [Type2] recording specific past or future assignment: in three documents, the lessee acknowledges the receipt of grain at the beginning of the contract (Cf., e.g., P.Oslo III 135.14-19: 286-293 CE, Oxyrhynchos). In three others, the delivery of oxen as part of the prochreia is recorded in the contract (e.g., P.Col. X 284.12: 311 CE, Oxyrhynchos and below) and in another, the wine-sale contract PSI X 1122.19-22 (VI CE, Oxyrhynchites), the cash payment is meant to be used by the lessee for the acquisition of livestock. In all other cases in which a prochreia is recorded, it is connected with the delivery of cash, usually at the beginning of the term of the lease. In thirteen cases, the document records the delivery of a prochreia by the lessor to the lessee (e.g., P.Berl.Zill. 7.22-23: 574 CE, Oxyrhynchos and below). In one document only, P.Stras. V 336b.25-26 (212/3 CE, Arsinoites), delivery is by the lessee to the lessor and effectively functions as an advance payment of some of the rent.

In loan contracts, the clause records the delivery of cash. The prochreia has some key features of a paratheke: it is designated ἀκίνδυνος ἀπὸ παντὸς κινδύνου (‘warranted against all risk’), and instead of setting out the date of return in advance, it is conditioned on a certain event: an initiative by the lender, the borrower’s leaving the latter’s estate or, if the borrower owns a piece of land currently in the lender’s possession, being cast out of the estate. Moreover, the prochreia is closely connected with an estate, for which reason the prochreia is usually qualified in the genitive (cf., e.g., P.Oxy. XVI 1975.6-10 )496 CE, Oxyrhynchos(: τῶν διαφ̣ερουσῶν μοι ἀρουρῶν δύο and further below), or with an agricultural activity that qualifies the prochreia mostly in the genitive (cf., e.g., SB VI 9459.1-5 (VI CE, Arsinoites): ὑπὲρ ἀντλείας, and further below).

The tight connection between the prochreia and an object or a task is also evident in contracts of labour, e.g. P.Mich. XVIII 792 (221 CE, Oxyrhynchos): πρὸς ὑπηρεσίαν ποτισμῶν and further evidence below. In labour contracts, the prochreia is also used as a prepayment of some of the salary, the quantity and quality of which are detailed in the preceding clause. Cf., e.g, P.Heid. V 350.30-35 (612 CE, Arsinoiton Polis): ὑπὲρ μισθοῦ. In the specific context of an apprenticeship contract, the prochreia functions as a loan from the master to the apprentice’s assignor. Cf., e.g., P.Oxy. XXXI 2586.30-34 (264 CE, Oxyrhynchos). The loan contract P.Michael. 44.11-14 )527 CE, Aphrodite( is paradigmatic: καὶ ταύτ[α]ς ἔ[χω (?)] | ¹² παρʼ ἐμοὶ ἐπάνω πάλιν τοῦ̣ αὐτοῦ μ̣ο̣υ ὑπό σε γεωργ̣ι̣κ̣ο̣ῦ̣ κλ̣ή̣ρ̣ο̣υ̣ [περὶ(?)] | ¹³ Τ̣μοῦν λάκ‹κ›ον ἐν τ̣άξει προχρείας μετὰ τῶν ἄλλων δοθέντων μοι [παρά σου (?)] | ¹⁴ χρυσίων τε καὶ γενημάτων τῶν ἐγκειμένων προτ̣ερ̣ ̣ ̣ χ̣αρ̣τ̣ι̣[ -ca.?- ]. (‘And I have them with me for the same agricultural plot of mine, which is under your control, in the surroundings of Tmous Pond under the category of prochreia alongside the other assignments in cash and kind that have already been undertaken’).

Bibl.: Herrmann (1958): 130-131; Kastner (1962): 34-36; Jördens (1990): 276-284; Freu (2022): e.g., 44-50, 118-122.

BGU I 295.13-17 (591, ArsPol) [2; loan]; II 586.22-23 (324, ArsPol) [1b; lease; seeds?]; CPR I 42.20-21 (IV, Herak) [lb; lease; seeds]; O.Claud. III 572.2-5 (140, Mons Claudianus) [2; loan, προκεχρῆσθαι]; P.Amh. II 149.7-12 (VI, Ox) [2; loan; τοῦ ὑπ᾽ ἐμὲ κηπίου]; P.Berl.Zill. 7.22-23 (574, Ox) [2; lease; cash delivery by lessor]; P.Bodl. I 41.9-12 (604, Herm) [2; loan; τῆς ἐμῆς χειριστικῆς τέχνης]; 82.7-11 (533, Herm) [3a; ἐσχηκέναι* καὶ δεδέχθαι*; loan, cash] ; P.Col. X 284.12 (311, Ox) [2; lease; oxen]; P.Flor. I 70.6-9 (VII, Herm) [2; loan; τῆς ἀρδείας τοῦ ὑμετέρου κτήματος]; P.Grenf. I 59.1-4 (V/VI, AntaiN) [2; loan]; P.Heid. V 346.10-12 (VI, UP) [2; labour; τῆς ἐργασίας]; 350.30-35 (612, ArsPol) [2; labour; ὑπὲρ μισθοῦ]; P.Iand. III 44.1-3 (VI/VII UP) [2; loan]; 48.15-18 (582, Ox) [2; loan]; P.Ifao I 8.7-20 (64, Thead) [2; loan]; P.Köln II 102.5-7 (418, OxN) [2; loan; ἧς ποιοῦμαι παρὰ σοὶ χρείας]; P.Kron. 46.13-17 (153, Teb) [2; lease; cash delivery by lessor]; P.Lond. I 113.3.7 (VI, ArsN) [1a; labour]; 113.4.17-18 (595, ArsPol) [1a; lease]; III 1037.2-10 (VI, HermN) [2; loan; ed.: τῆς ἀρδ̣\ε̣ί̣/ας τοῦ ὑπʼ ἐμὲ | γεωργουμένου ὑμετέρου χωρίο(υ) ἀμπελικοῦ;]; P.Mich. XIII 666.28-30 (615/631/646, Aphr) [2; lease; cash for cattle]; XV 728.1-3 (IV/V, UP) [2; loan]; XVIII 792.6-11, 11-17 (221, Ox) [2; labour; πρὸς ὑπηρεσίαν* ποτισμῶν]; P.Michael. 43.12-14, 19-20 (526, Aphr) [2; Lease; cash delivery by lessor]; 44.11-14 (527, Aphr) [2; loan]; P.Mil.Vogl. II 104.29-33 (127, Teb) [2; lease; cash delivery by lessor]; VI 267.23-28 (125/6, Teb) [2; lease; cash delivery by lessor]; P.Oslo III 135.14-19 (286-293, Ox) [2; lease; delivery by lessor; delivery in kind]; P.Oxy. IV 729.12-16 (138, Ox) [3; lease; future cash delivery by lessor]; VI 910.13-21 (197, Pekerke/Ox) [2; lease; delivery by lessor; seeds]; VIII 1125.2-9 (II, Ox) [2; lease; cash delivery by lessor]; XVI 1975.6-10 (496, Ox) [2; loan; ed.: τ̣ῶ̣ν̣ [δια]φ̣ερουσῶν μοι ἀρουρῶν δύο;]; XXXI 2586.30-34 (264, Ox) [2; Labour]; L 3589.13-16 (II, OxN) [2; lease; by lessor; πρόχρησις]; LXVII 4596.16-21 (232/264, Ox) [2; labour; ed.: εἰς ἀναγκαί̣[ας] | αὐτοῦ χρείας;]; LXXXII 5320.15-18 (227/8, Ox) [2; lease; oxen; by lessor; π̣ρὸς ὑπη̣ρεσί̣α̣[ν] τ̣ῶ̣ν̣ [- ca.35 -];]; P.Prag. I 34.a.6-12 (VI, ArsPol) [2; loan; ed.: ἐργασίαι̣ τοῦ | λαναρίου χρυσίου;]; P.Ross.Georg. II 18 no. 74.309-310 ? (139/40, ArsN) [labour]; P.Sarap. 15.3-7 (104, MagdMir) [2; loan; ed.: θερι̣σ̣|μῶν πάντων ἔργων παρὲξ τοῦ θερι ̣ ̣ ̣ ̣];]; 20.6-9 (121, Herm) [1; loan]; 51.8-9 (125, Herm) [2; cash]; P.Sakaon 67.7-9 (321, Thead) [1b; lease]; 70.7-9 (338, Boubastos) [1a; lease]; P.Stras. V 336a.26-28 (212/3, ArsN) [2; lease; cash delivery by lessor]; 336b.25-26 (212/13, ArsN) [2; lease; cash delivery by lessee]; P.Tebt. II 378.11-16 (265, Teb) [2; lease; cash delivery by lessor]; PSI IX 1078.21-23 (356, Lenonos) [2; lease; cash delivery by lessor]; X 1122.19-22 (VI, OxN) [2; sale; wine; cash allowance for the purchase of oxen]; SB I 4739.13-14 (VI/VII, ArsN) [2; labour; τῆς παραμονῆς]; VI 9284.6-11 (553, Herm) [2; loan; ed.: τῆς [ἀ]ρδεία̣ς̣ τοῦ κτή[μα]τ̣ος;]; 9459.1-5 (VI, ArsN) [2; loan; ὑπὲρ ἀντλείας]; 9589.7-10 (VI^l, ArsPol) [1a; lease]; X 10274.11-13 (98, Ox) [2; lease; cash delivery by lessor]; 10565.6-15 (155, ArsN) [2; loan]; XVIII 13885.17-21 et al. (547/ 562, ArsPol) [1a; lease]; XX 15027.7 (475, OxN) [2; lease; cash delivery by lessor]; XXII 15769.14 (311, Ox) [2; lease; oxen]; XXIV 15959.3-5 ? (VI^f, Aphr) [2; λόγῳ [χρείας*;]; 16274.6-7 (V, UP) [2; cash]; SPP XX 217.15-18 (581, ArsPol) [2; labour; ὑπὲρ ἀννωνῶν μηνῶν δ]; 219.26-28 (604, ArsPol) [2; labour; τῆς παραμονῆς].

4. Animals in Lease

Category: Provisions

Link to Synallagma

Animals are treated in twenty-three lease contracts: ten Roman (to the end of the third century), and thirteen Byzantine. All are recorded in documents from well-documented nomes, particularly in the Arsinoite source material (19). A rather wide variety of terms is used to designate livestock; the most common and seemingly ‘official’ term is τετράπους (‘quadruped’), used whenever the established genitive absolute construction is invoked in order to introduce the lessor’s responsibility for the provision of the quadrupeds (see text below). Within the relatively limited body of evidence, however, one also finds other general terms—κτῆνος (always in the plural: ‘flocks and herds’), as well as those recording more specific types of animals: μόσχος (‘calf’), βοῦς (‘bullock, bull, ox, or cow’), ὄνος as well as their adjectival derivatives: e.g., P.Sakaon 67.10 (321 CE, Theadelphia): βοϊκὰ καὶ ὀνικὰ τετράποδα.

The treatment of animals in lease contracts is twofold. Rarely [Type1] terms of their nourishment (BGU XII 2139.14-15 (432 CE, Herm): ἐπὶ τῷ ἀ̣ν̣α̣τρέφειν σε αἰγα{ν} μίαν ἐν τῇ χλωροφαγίᾳ καρπῶν | ¹⁵ τῆς ε̣[ὐτυχῶς] εἰσιούσης δευτέρας ἰνδικ(τίονος) (….‘on the condition that you feed one goat with the soilage of the yields of the felicitously upcoming second indiction’). More common is a provision for the delivery of livestock: this is expressed in key formulations, the first [Type2a] being a general discussion of the requirement in the genitive absolute. In most of these cases, the livestock appears as the subject and the person responsible for providing it stands in the accusative, introduced by the preposition πρός (the ‘sphere-of-liability’ formula). In this case, the livestock is to be supplied alongside other provisions. Cf., e.g. BGU III 840.2-4 (VI/VII CE, Arsinoites): τῶν τε παντοίων | ³ [τετραπόδων] καὶ προχρείας σπερμάτων καὶ τίλσεως τοῦ χόρτου ὁρώντω(ν) | ⁴ [πρὸς σ]ὲ τὸν γεοῦχον (‘…responsibility for the [supply of] quadrupeds of every type, the advance payment of seeds, and the pulling out of the fodder belongs entirely to you, the landlord’). In a different formulation, also in the genitive absolute, the provider is recorded as the subject of the clause [Type2b] and the livestock as the object, as in the case of BGU II 586.21-23 (324 CE, Arsinoiton Polis): σοῦ το(ῦ) κτήτορος π[αρ]έχοντ[ός τε πά]ν|²²τα τὰ τετράποδ\α/ κ̣αὶ σπ[έρ]μ[α]τ̣ο̣ς [ ̣ ̣] πρ[ο]|²³χρείας (‘you, the landlord, providing all the quadrupeds and the seed loans’). Elsewhere, the document records the lessee’s acknowledgment of receipt of the livestock [Type3]: P.Col. X 284.12 (311, Oxyrhynchos): καὶ ἔσχον ἐν προχρείᾳ βόας ν̣ε̣οτ̣έ̣[ρο]υ̣ς (l. νεωτέρους) δύο (‘and I have received two young oxen on loan’). The remaining documentation stipulates the future delivery or receipt of the cattle [Type4]. P.Sakaon 67.9-11 (321 CE, Theadelphia): ἔτι δὲ καὶ | ¹⁰ [παραλήψομαι] ζ̣υγὰ αὐτάρκη βοϊκὰ καὶ ὀνικὰ τετράποδα ἀπὸ πο|¹¹[τισμοῦ ἕως συνκο]μ{μ}ιδῆς καὶ αὐτῆς τῆς συν[κο]μ{μ}ιδῆς (‘I shall also receive a sufficient number of teams of oxen and asses from the time of irrigation to the harvest, including the harvest itself’). This formula recurs in P.Oxy. IV 729.16-17 (138 CE, Oxyrhynchos): τὰ̣ ‹δὲ› [δέο]ντα̣ κ̣τήνη παρὰ τῷ ὑδροπαρόχῳ βόας πέντε καὶ μόσχους τρεῖς παραλήμψονται οἱ αὐτοὶ μεμισθωμένοι ἐν συντιμήσει τῇ εἰκάδι τοῦ | ¹⁷ [Φαῶφι τοῦ τρίτου καὶ εἰκοστοῦ ἔτους, καὶ συ]ν̣γράψονται τῆς συντιμ[ήσ]ε̣ως ἀπόδοσιν τοῦ λήγοντος χρόνου (…‘and the lessees will receive the cattle [κτήνη] required by the water-supplier, five oxen and three calves, at their value on the twentieth of Phaophi of the twenty-third year and will document in writing the return of the estimated value when the term of the contract comes to an end’).

Bibl. Schnebel (1925): 172-180, 352-355 [lease]; Bolla (1940): 9-13; Taubenschlag (1955): 369 [lease]; Herrmann (1958): 132-133. Compare Pernin (2014): no. 64.

BGU I 308.10 (IV-VII, ArsN) [2a]; II 586.21-22 (324, ArsPol) [2b]; III 840.2-3 (VI/VII, ArsN) [2a]; XII 2139.14-15 (432, Herm) [1]; P.Col. X 284.12 (311, Ox) [3]; P.Flor. I 16.19-22 (239, Euh) [3]; P.Gen. I 34.3-5 (156, ArsN?) [4]; P.Lond. I 113.3.6-7 (VI, ArsN) [2a]; 113.4.17 (595, ArsPol) [2a]; P.Mich. V 312.41-43 (34, Talei) [3]; XI 609.31-34 (244, Teb) [4]; P.Michael. 19.15-17 (III, OxN) [3]; 24.19-20 (297, Teb) [2b]; P.Monts.Roca IV 81.3-4 (III, UP) [3]; P.Oxy. IV 729 .16-18. 39-44 (hyp.) (138, Ox) [4]; XLI 2973.23 (103, Ox) [2b]; P.Sakaon 67.9-11 (321, Thead) [4]; P.Soter. 1.23-25 (69, Thead) [4]; 2.20-21 (71, Thead) [4]; P.Vind.Sijp. 10.16 (V/VI, ArsN) [1]; SB VI 9294.17-18 (IV/VII, ArsN); 9459.14-16 (VI, ArsN); 9562.18-19 (214, Phil) [4]; 9589.7-10 (VI, ArsPol) [2a]; X 10573.10-12 (11^A, ArsN/OxN) [1]; XVIII 13885.17-19 (547/562, ArsPol) [2a]; XXVI 16569.21-23 (62?, Euh) [4].

5. Athanatos

Category: Provisions

Link to Synallagma

According to the communis opinio the adjective ἀθάνατος means that the lessee would be liable to return the objects of lease at their stated value regardless of their wear and tear and particularly, in the case of cattle, of the demise of individual items. The designation ἀθάνατος is used for the qualification of animals, and routinely appears in the clause recording the act of leasing (cf., e.g., P.Stras. I 30,4-9: 276 CE, Theadelphia), in that stipulating the terms of their restitution (cf., e.g., SB 11024.17-18: 328 CE, Arsinoites), as well as in the replacement clause. In P.Vind.Sijp. 10.7-10, the lessee acknowledges the immediate receipt of money on account of the price (for the purchase?) of βοϊκὰ ζῷα of the status of ἀθάνατα destined for the irrigation work. He has also received one chisel for the purpose of the work (εἰς ἀπεργασίαν). The chisel, too, is said to be ἐν τάξει ἀθανάτου. Here the scribe reports the metal and the weight. In the present case, labeling the object ἀθάνατος would imply that after the period of lease ends, the lessee will be required to return objects of the same value, if not the money itself, notwithstanding the condition of the objects originally purchased. P.Vind.Sijp. 10.7-10 (V/VI CE, Arsinoites): ἐσ̣χ̣ηκό̣τος μο̣υ τοῦ μισθωσαμένου Νειλάμμ̣ωνος παρά σου τοῦ γεούχο̣υ̣ ἐντεῦ̣θεν ἤδη διὰ χειρὸς | ⁸ [ἐξ οἴκου ὑπὲρ τιμῆς βοϊκῶν] ζῴων ἐν τά̣ξ̣ει ἀθανά̣των ὑπουργουσῶν τῇ ἀντλίᾳ τοῦ α̣ὐ̣τοῦ χωρίου χρυ̣σ̣ίου νομισμάτια ἓξ παρὰ | ⁹ [κεράτια εἴκοσι τέσσαρα (γίνεται)] χρ(υσίου) νο(μισμάτια) ϛ π(αρὰ) κε̣ρ̣(άτια) κδ ζυγῷ ταύτης τ̣ῆς πόλεως κα̣ὶ εἰ̣ς ἀπεργασ̣ί̣αν̣ ξ̣οειδα (l. ξοΐδα) μίαν καὶ α̣ὐ̣τὴν ἐν τάξει ἀθανάτου | ¹⁰ [σιδήρου καθαροῦ λιτρῶ]ν ἕξ (‘I, the lessee Nilammon, having already received from you, the landowner, forthwith from hand to hand, from the house, as the price of cattle in the category of immortals, that render service in lifting water for said land, six gold solidi, twenty-four keratia deducted, total six gold solidi, twenty-four keratia deducted, in the measure of this city, and for the execution of the work one chisel, it too in the category of immortals, of pure iron, six litra in weight’). Identical contents probably recur in P.Ross.Georg. III 55.14-16 (630 CE, Arsinoiton Polis). See also CJ. 8.37.8 (294 CE).

Bibl.: Schnebel (1925): 352; Bolla (1940): 66-82; Taubenschlag (1955): 370; Préaux (1966b): 161-164; Hengstl (1979): 238; Jördens (1988): 99-104; Alonso (2012): 56-61.

6. Supply of Materials

Category: Provisions

Link to Synallagma

A clause that documents the supply of commodities is incorporated into sixty-eight documents from the Roman and Byzantine periods: 28 leases, nine labour contracts, and 31 sales of wine. Except for the last category, it is never routine. Regionally, 20 documents stem from the Oxyrhynchite nome, 19 from the Arsinoites, and 16 from the Hermopolite nome. In its most common iteration (48 cases), the clause takes the form of a genitive absolute, recording in most cases the act of delivery and not the receipt of the provision. However, the independent clause, in the infinitive or in the (future) indicative, is also attested (11 cases). The most common verb that denotes supply is παρέχω, used in 50 texts, followed by χορηγέω (5), δίδωμι or one of its composites (5). As the object of the delivery, the clause may record all the recipient’s requirements for the performance of the contract. E.g., P.Vind.Sijp. 10.5-6 (V/VI CE, Arsinoites): σοῦ τοῦ γεο̣ύ̣χ̣[ου πα]ρέχοντο[ς] πα̣ν̣τοῖ̣α̣ ἅ̣ βο̣ύ̣[λομαι] | ⁶ [πράγματα εἰς τὴν το]ῦ̣ αὐτοῦ χω̣ρ̣ίου δ[ιό]ρθ̣ω̣σ̣ιν (….‘you, the landlord, furnishing all types of objects that I wish for the maintenance of said estate’). In most cases, however, the object of the delivery is specified: recurrent are empty jars (κοῦφα) [Cf. Mayerson (1997): 47-52], recorded nine times; flax (λίνα: 2) in the context of leases of a linen weaving workshop or fishing rights; and papyrus rolls (χάρται: 2), when the recipient’s duties involve scribal activities. The location of the clause varies, inserted where its record makes the most sense. Thus, in the lease of linen weaving workshop P.Dubl. 31.12-18 (355 CE, Panopolis), the lessee is instructed in the rent clause to provide ten linen items as rent, for which the lessor is expected, in the same context, to provide the raw material: καὶ τελέσω σοι ὑπὲρ | ¹³ μὲν ἐνοικίου τοῦ μέρους | ¹⁴ ἡμίσους ἀργυρίου τάλαντα δια|¹⁵κόσια, ὑπὲρ δὲ ἐνοικίου τῶν | ¹⁶ πυγμάτων (l. πηγμάτων) δύο ὑφαίνων | ¹⁷ λίνα δέκα, σοῦ παρέχοντος̣ | ¹⁸ τὰ λίνα (… ‘and I shall pay as rent, on the one hand for the half part, two hundred silver talents, and as rent on the other hand for the two loom-frames (?) [I shall pay you] by weaving ten linen items, with you providing the raw material’) (transl.: P.Dublin, p. 164). In contracts recording deliveries of wine, the provision of the jars is recorded in the context of the delivery of the wine. Cf., e.g., P.Amst. I 48.10-15 (VI CE, Hermopolites): ἅσπερ (l. ἅπερ) σ̣οι ἀπο|¹¹δώ̣σω̣ ἐ̣ν̣ τῷ κ[αι]ρῷ τρύγη‹ς› τῷ Μεσορὴ̣ μηνὶ | ¹² καρπῶν̣ τῆς εὐτυχοῦς πεντεκ[α]ι̣δεκά̣της | ¹³ ἰν[δικ]τίονος ἐν ο̣ἴ̣νῳ νέῳ καλ‹λ›ίστῳ καὶ εὐαρέστῳ | ¹⁴ μ[έ]τ̣ρ̣ῳ ἐκ ξεστῶν τριῶν ἑκάστου̣ κ̣νιδίου | ¹⁵ σου παρέχοντος τά κοῦφα ἀφ̣τῶν (l. αὐτῶν) νέα ( …‘which I shall repay you on the occasion of the harvest in the month of Mesore of the fruits of the felicitous fifteenth indiction in new, excellent, and acceptable wine, each knidion measuring three xestoi, you supplying new jars for this purpose’).

Bibl.: Herrmann (1958): 132-133; Müller (1985): 253-254 Jördens (1990): 324-325; Mayerson (1997): 47-52; Jakab (2009): 139-144.

GA: genitive absolute; ic.: independent clause

BGU III 981.11-17 (77, Diospolites) [GA; choreg.: papyrus rolls and exp. connected with the conventus]; CPR IX 25.9-10 (V^m, HermN) [GA; parech.: κοῦφα]; XIV 4.12-13 (VI, Alexandrou Nesos) [GA; parech.: κοῦφα]; XVIII 5.99-100 (231^A/206^A, Theog) [GA; parech.: κέραμον]; XIX 31.10-11 (V^s, HermN) [GA; parech.: κοῦφα]; P.Amst. I 48.15 (VI, HermN) [GA; parech.: κοῦφα]; P.Athen. 23.19 (82, Thead) [GA; choreg.: κέραμον]; P.Athen.Xyla 6.6-7 (VI, HermN) [GA; parech.: κοῦφα]; P.Col. VIII 232.15 (III, Ox) [GA; parech.]; P.Daris 25.6-9 (II^l/III^e, UP); P.Dubl. 31.16-17 (355, Panop) [GA; parech.: λίνα]; P.Flor. I 65.8-9 (570/1, OxN) [GA; parech.: κοῦφα]; P.Gen. IV 190.15 (522/3?, HermN) [GA; parech.: κοῦφα]; P.Harr. I 80.17-24 ? (249, OxN) [ic.; parech.: ἄκανθαν μίαν]; P.Heid. V 358.6 (524/5, OxN) [GA; parech.: κοῦφα]; P.Köln I 52.1.31-39 (263, Antin) [GA; parech.: waste pieces (cf. commentary, pp. 144-145)]; P.Lond. II 306.16-18 (145, ArsN) [GA; choreg.: papyrus rolls]; 390.3 (VI/VII, ArsN) [GA; parech.: κοῦφα]; III 1001.21 (539, HermN) [GA; parech.: κοῦφα]; III 1166.11-13 (43, Herm) [ic.; δίδωμι: fodder]; V 1833.2-4 (IV, UP) [GA; parech.: pasturage]; P.Mich. V 312.34-38 (34, Talei) [GA; parech.: lead]; 349.9-11 (30, ArsN) [ic. (ind. fut.); παραδίδωμι: mulberry trees]; IX 560.18 (46, Kar) [ic.; choreg.]; XI 608.11 (VI, OxN) [GA; parech.: κοῦφα]; P.Michael. 19.6-13 (III, OxN) [GA; parech.: ropes and other requisites]; P.Naqlun II 23.7-8 (c. 590-596, Naqlun) [GA; parech.: κοῦφα]; P.Oslo II 43.2 (140/1, Prosopites) [ic.; παρέξομαι κοῦφα]; P.Oxy. IV 729.5-7, 10-11 (138, Ox) [ic.; parech.: the necessities (with additional account)]; XIV 1628.17 (73^A, Ox) [ic.; choreg.: σαλάρια]; XXXVIII 2859.17 (301, Ox); XLV 3250.20-22 (c. 63, Ox) [Part.; parech. (med.): provision of the boat; seamen]; XLVI 3267.10-11 (37-41, Ox) [ic.; parech. (med.): fishermen]; XLIX 3512.14-15 (492, Ox) [GA; parech.: κοῦφα]; L 3596.34-36 (219-255, Ox) [ic. (homologia); ὀφείλω: κοῦφα]; LXXVII 5123.14-15 (555, Ox) [GA; parech.: κοῦφα]; P.PalauRib. 21.8 (VI, HermN) [GA; parech.: κοῦφα];P.Prag. I 45.13 (521/2, Antin) [GA; parech.: κοῦφα]; P.Rein. II 101.12-13 (198-209, OxN) [GA; parech.: πίθος]; P.Ross.Georg. III 51.21-22 (630, ArsPol) [ic.; ἔχω (ἔ[σ]χον): chisel]; P.Ryl. II 97.10-11 (139, UP) [GA; parech.: κοῦφα and a storehouse]; P.Sarap. 50.8-10 (124, HermN) [ed.: πα̣ρ̣α̣σ̣τήσω̣ ὑ|⁹μεῖν ὕδωρ καὶ {κα̣ὶ̣} τοὺς δεσμο̣ὺ̣ς̣ καὶ τ[ο]ὺς ἀναλέγοντα̣ς̣ τὰ | ¹⁰ δρά̣γματα;]; 51.18-20 (125, Herm) [GA; parech.: water, bonds and a bale picker]; P.Select. 2.8 (VI, HerakN) [GA; parech.: κοῦφα]; P.Stras. I 1.10 (435, Herm) [GA; parech.: κοῦφα]; VII 677.4-7 (VI, Herm); 696.2 (VI, Herm) [GA; parech.: κοῦφα]; P.Vind.Sijp. 10.5-7 (V/VI, ArsN) [GA; parech.: all the necessities]; P.Worp 37.19-21 (620/650/665, Herak); PSI XII 1122.18-19, 25-28 (VI, OxN) [GA; parech.: κοῦφα]; 1233.11-12 (323/4?, PanopN); SB V 8264.15-16 (524, Ox) [GA; parech.: κοῦφα]; VI 9294.14-15 (VI/VII, ArsN) [GA; parech.: κοῦφα]; 9587.21-22 (VI/VII, ArsN) [GA; ἔχω: chisel and ξυλοτόμιον]; VIII 9921.13-16 (III, Ox) [ic.; παραδίδωμι: τὰ προκείμενα χαλκία]; XIV 11281.24-27 (172, Ox) [ic.; ἀναβάλλω]; XVI 12486.17-18 (470, HermN) [GA; parech.: κοῦφα]; 12639.18-19 (VI, ArsN) [GA; parech.: κοῦφα]; 13037.15 (522/3, HermN) [GA; parech.: κοῦφα]; XVIII 13150.12-15 (II, Ox) [GA; parech.: posts, net, necessities]; 13997.5-6, 6-7 (VII^e, ArsN) [GA; parech.: κοῦφα] [GA; ἔχω: chisel]; XXII 15595.11 (VI/VII, HermN); 15597.11 (both: 537, Herm) [both: τῶν κούφων παρεχομένων παρʼ ἐμοῦ]; 15725.9 (VI, Ox) [GA; parech.: κοῦφα]; XXX 17328.6 (546/561, Herak) [GA; parech.: καινόκουφα]; 17339.25-26 (630, ArsPol) [GA; parech: ed.: σίδη]ρ̣α τῶν μηχανῶν;]; SPP III 125.5 (VI/VII, ArsN) [GA; parech.: κοῦφα]; 135.7-8 (VI, Tin) [GA; parech.: κοῦφα]; 141.3 (VI/VII, ArsPol) [GA; parech.: κοῦφα]; 144 + 381.3 (VI, Kynon/ArsPol); 151.4 (VI/VII, ArsN) [GA; parech.: κοῦφα]; XXII 35.4-11 [ic.; ἔχω: τιμὴ πλίνθου]; T.Varie 8.9 (669, Syron Kome/Palosis) [GA; parech.: κοῦφα].

7. Workers’ Transport and per Diem

Category: Contractual Duties

Link to Synallagma

In the context of performance contracts, the employer is responsible for transporting the performers, providing them with ξενία in the course of their stay, and sending them back home safe and sound. Cf., e.g., P.Oxy. XXXIV 2721.22-35 (234 CE, Oxyrhynchos): καὶ | ²³τοῦτον ἅμα τοῖς ἄλλοις παραλήμ|²⁴ψονται χωρὶς θεοῦ βίας ἀπὸ τοῦ Ὀξυ|²⁵ρυνχείτου διὰ ὄνων τριῶν καὶ ἀπο|²⁶καταστήσουσι εἰς τὴν κώμην καὶ | ²⁷πα[ρ]έξονται αὐτοῖς καὶ ξενίαν | ²⁸ἀσφαλὴ{ν} καὶ ἀνεπηρέαστον | ²⁹ καὶ μετὰ τὰς ἡμέρας τέσσαρας | ³⁰ πληρώσαντες αὐτοὺς πᾶσι τοῖς μισ̣|³¹θοῖς καὶ ἐκτάκτοι[ς] πᾶσ̣ι̣ ἀ̣ρ̣ι̣θμῷ̣ | ³² πλ̣[ή]ρ̣η ἐπαναγκ[ο]ν ἀποκαταστή|³³σουσι τῇ ιε εἰς τὸν αὐτὸν Ὀξυρυν|³⁴χείτην διὰ τῶν ἴσων ὄνων | ³⁵ τριῶν ὑγιῶς καὶ πιστῶς· (‘… and they will transport him alongside the others, act of God apart, from the Oxyrhynchite nome with three donkeys and will transport them to the village and will also provide them with safe and undisturbed lodging and after the four days, having satisfied them with all the hire money and the separate deliveries in kind, all to the full amount, they will necessarily transport them on the 15^th day to the same Oxyrhynchite nome with the equal number of three donkeys truly and faithfully’) (transl.: editio princeps, p. 116).

Bibl.: Hengstl (1972): 50-51.

P.Corn. 9.15-18 (206, Phil); P.Oxy. X 1275.22-25 (III, Souis/Ox); XXXIV 2721.22-35 (234, Ox); LXXIV 5014.18-26 (III, Ibion Ammoniou).

Section II. Maintenance

1. Maintenance in Labour

Category: Provisions

Link to Synallagma

A clause stipulating the employer’s duty to provide for the employee is recorded in thirty-seven documents, from the reign of Augustus to the Byzantine period. The clause is especially common in apprenticeship contracts (seventeen) and is also documented in nursing contracts (three); similar circumstances are evident in other documents as well. The verb most frequently used in a contract of labour in reference to the delivery of provisions is χορηγέω (thirteen cases); two alternatives are παρέχω and δίδωμι. In one document, the scribe reports the receipt (λαμβάνουσα). In most cases, the active voice of χορηγέω is used in a finite rather than a participial construction. The objects of the delivery are recorded in the accusative: τροφή, τροφεῖα, διάφορον, διατροφή, and ἱματισμός. It is particularly in connection with this verb, χορηγέω, that the scribe specifies the cash value of the allowance (P.Oxy. II 322.19-24 (36 CE, Oxyrhynchos), and other instances below). Other frequently used verbs are τρέφω and ἱματίζω, commonly combined into one formula. Τρέφω appears most often medially and participially, chiefly within the framework of a genitive absolute or in the accusative case. If used medially, the beneficiary is the subject and the provider appears in the genitive, introduced by the preposition ὑπό. If it is used actively, which happens much less often, the subject is the provider, and the beneficiary stands in the accusative. The verb ἱματίζω is invoked in eighteen documents, both actively and medially. As with τρέφω, in almost all cases (fourteen) it appears in a participial construction, in twelve it occurs as a genitive absolute, and in fourteen it is used in combination with τρέφω.

In several instances, the scribe integrates all three elements into the same text, each verb exhibiting the traits discussed above. In the apprenticeship contract, P.Oxy. XXXVIII 2875.15-19 (III^e CE, Oxyrhynchos), τρέφω and ἱματίζω appear in the genitive absolute, with a medio-passive participle, with the apprentice as the subject; the object of the medio-passive participle of ἐπιχορηγέω, lost in the lacuna at the end of line 19, is probably the provision: τ̣[ο]ῦ α̣ὐ̣τ̣[οῦ] Ζωΐλ̣[ου] | ¹⁶ τρεφομένου καὶ ἱματιζο̣[μέν]ο̣υ̣ ὑ̣π̣ὸ τοῦ [ἐπι]|¹⁷στάτου ἐπὶ τ̣[ὸ]ν προκείμε[νο]ν̣ χ̣ρ̣[ό]νον ἔ̣[τ]ι̣ | ¹⁸ δὲ καὶ ἐπιχορη̣γουμένου ὑπὸ̣ τοῦ αὐτοῦ ἐπ̣ιστ̣[ά]|¹⁹του ὑπὲρ μισθ̣[ο]ῦ̣ κατὰ μῆν̣[α .] ̣ ̣ ̣[ ̣ ̣ ̣] ̣[ ̣ ̣] ̣(….‘Zoilos to be fed and clothed by the overseer for said time and also to be provided by the same overseer with – – – six [drachmas?] per month as pay’). In P.Tebt. II 385.12-15 (117 CE, Tebtynis), the beneficiary is the subject of a genitive absolute in the case of τρέφω, whereas in that of ἱματίζω and δίδωμι (which is equivalent in this case to χορηγέω), also in the genitive absolute, the active voice is chosen with the assignor as the subject: τρεφομένου] | ¹³ τοῦ παιδὸς ὑπὸ τῆς μητρός, το̣ῦ̣ [δηλουμέν]ου Ἥ[ρωνος διδόντος] | ¹⁴ αὐτῇ κατὰ μῆνα εἰς τροφ[ί]ων λ[ό]γον δραχμὰς τ[έ]σσαρα̣ς, | ¹⁵ τοῦ αὐτοῦ Ἥρωνος ἱματίζοντος τὸν παῖδας. (… ‘the child being fed by his mother, to whom said Heron shall give four drachmas each month on account of food, said Heron clothing the child and also assuming responsability for the state taxes on his account during the two years’).

Bibl.: Westermann (1914): 298-299, 310-311; Taubenschlag (1932a): 514-515; Zambon (1935): 52-53, 54, 57-58; Herrmann (1957/8): 124-125; Adams (1964): 135, 142-143; Hengstl (1972): 67-68, 106-112; Bergamasco (1994): 128, 137-140.

BGU IV 1106.45-47 (before 20.3.13^A, Alex) [χορηγέω: τροφεῖα]; VII 1647.14-15 (129, Phil) [GA; ἱματίζω, τρέφω]; XI 2041.11-14 (201, ArsN) [GA; δίδωμι: ἱματισμός; χορηγέω: τροφή]; P.Aberd. 59.a.1, 3, 5-6 (V^end/VI^b, PanopN?); P.Amst. I 41.84-126, ll. 85-96 (8^A, PtolEu) [δίδωμι: τροφεῖα, ἱματισμός]; P.Ant. II 91.1-2 (VI, AntinN?) [GA; τρέφω (m.-p.): ἑορτικά]; P.Dubl. 26.9 (VI/VII, ArsN) [GA; χορηγέω (m.-p.)]; P.Dura 20.12 (121, Paliga) [χορηγέω: τροφή, ἀμφιεσμός]; P.Fouad I 37.4-5 (48, Ox?) [GA; τρέφω; ἱματίζω: cash-estimate]; P.Gen. I 73.11-16 (III^b, Phil) [GA; τρέφω, παρέχω (m.-p.): ξενία]; P.Genov. II 62.9 (98, Ox) [χορηγέω: cash-estimate]; P.Grenf. II 75.9-12 (308, Oasis Magna) [ἔχω: τροφεῖα, ἱματισμός: cash-estimate]; P.Iand. IV 62.12-14 (VI, UP) [τρέφω (m.-p.); ἀμφιάζω; ἱματίζω]; P.Köln. XIV 576.11-13 (194, HermN) [τρέφω; ἱματίζω]; P.Leipz. 10.9 (III, Mem) [χορηγέω (m.-p.): cash-estimate]; P.Mert. III 118.19-22 (82, Ox) [χορηγέω (m.-p.): cash-estimate]; P.Mich. II 121^r.2.8.1-2 (42, Teb) [GA; τρέφω (m.-p.), ἱματίζω]; V 346a.6-9 (12/3, Teb) [GA; τρέφω (m.-p.); ἱματίζω]; 346b.4-5 (16/7, Teb) [GA; τρέφω (m.-p.); ἱματίζω]; P.Mich.Inv. 931 + P.Col. X 249.13-14 (10, Philagris) [Part.; τρέφω (m.-p.); ἱματίζω]; P.Mich.Inv. 4238.17 (128, Thead); P.Oslo III 141.11-12 (50, Kar) [GA; τρέφω (m.-p.); ἱματίζω]; P.Oxy. II 275.14-17 (66, Ox) [GA; τρέφω (m.-p.); ἱματίζω]; IV 725.15-16 (183, Ox) [GA; τρέφω (m.-p.)]; XXXI 2586.14-16 (264, Ox) [Part.; τρέφω (m.-p.); ἱματίζω]; XXXVIII 2875.15-17 (III^e, Ox) [GA; τρέφω (m.-p.); ἱματίζω, ἐπιχορηγέω]; XLI 2971.13-15, 21-27 (66, Ox) [Part.; τρέφω (m.-p.); ἱματίζω]; 2977; LXXVIII 5168.7-10 (18^A?; Ox) [Part.; λαμβάνω: τροφεῖα]; P.Oxy.Hels. 29.15-29 (139/40, Ox) [Part.; τρέφω (m.-p.); ἱματίζω]; P.Ross.Georg. II 18.450-458, l. 454 (139/40, ArsN); P.Tebt. II 385.12-15 (117, Teb) [GA; τρέφω (m.-p.); δίδωμι (m.-p.): τροφεῖα]; P.Tebt.Pad. 19.9 (IIe, Teb) [GA; τρέφω, ἱματίζω]; P.Wisc. I 5.11-14 (185, Ox) [Part.; τρέφω, ἱματίζω (m.-p.)]; PSI V 549.9-10 (42/1^A, Ox); VIII 962 B.37-38 (131/2, Herak) [χορηγέω]; SB VI 9094.10 (III, Ox?) [Part.: ἱματίζω (m.-p.)]; 9374.19-25 () [GA; τρέφω (m.-p.); χορηγέω (act.): τροφεῖα]; X 10236.19-24 (36, Ox) [χορηγέω: διατροφή; ἱματίζω: cash-estimate]; XVIII 13305.14-15 (271, Kar) [GA; τρέφω, ἱματίζω]; XXII 15538.7 (13^A, Alex) [χορηγέω; part.; τρέφω, ἱματίζω]; XXIV 16320.13-14 (293-304, Kellis) [inf.: τρέφω, ἱματίζω (m.-p.)]; SPP XX 123.27-29 (445, Herak); XXII 40.13-14 (150, SokN).

2. Provisions for Employee

Category: Provisions

Link to Synallagma

Special allowances, usually by the employer, are given to the employee on special account. This act is usually reported from the employee’s viewpoint using the verb λαμβάνω. The account is introduced through εἰς λόγον, or ὑπέρ, both in the genitive. Most documents record a cash payment; in other cases, however, the delivery is in kind. Such is the case in P.Bour. 14.12-17 (126 CE, Arsinoites): Λαμβάνουσα | ¹³ [π]α̣ρ̣ὰ̣ τοῦ ὁ̣[μολ(ογοῦντος) ὑπέρ] τε τῶν τ[ῆς] γαλακτοτροφίας | ¹⁴κα̣τὰ μῆνα δραχ(μὰς) ἓξ καὶ ἐλαίου̣ κ̣οτύλας δύο καὶ κατʼ ἔ|¹⁵τ̣ο̣ς̣ Ἀμε̣σ[υσίοις σπο]ν̣δῆς οἴνου κεράμιον ἓν καὶ ὄρν{ε}ι|¹⁶θ̣[α]ς̣ τ̣έ̣σ̣σ̣α̣[ρες καὶ τοῦ τῆς] τιθηνή(σεως) ἑ̣ξ̣(αμήνου) κατὰ μῆνα τὸ ἥμι|¹⁷[συ -ca.?- ἀργ]υ̣ρίου [ ̣]η ̣ ̣ ̣ ̣ιτος. (‘…having received from the declaring party six drachmas and two kotylae of oil on account of breastfeeding every month, and one keramion of wine and four birds each year upon the feast of the Amesysia as a drink offering, and half a [- -] silver [- -] on account of the six months of nursing each month’).

Bibl.: Taubenschlag (1932a): 514-515.

P.Bour. 14.12-17 (126, ArsN) [ὑπέρ τε τῶν τῆς γαλακτοτροφίας, σπονδῆς οἴνου; cash and kind]; P.Eleph. 3.2 (282^A, Eleph) [τρφεῖα ὑπὲρ αὑτῆς; cash]; 4.2-3 (282^A, Eleph) [τρφεῖα ὑπὲρ αὑτῆς; cash]; P.Lond. II 306.18-22 (145, ArsN) [εἰς λόγον ὀψωνίου; cash]; P.Mich. XI 603.14-15 (134, ArsN) [πρὸς τὴν σύνθεσιν; nature not indicated]; PSI IV 287.13-15 (377, Ox) [παρασχεῖν, στιχάριον]; VI 710.9-10 (II, Ox?) [cash and kind].

3. Allowance for Apprentice

Category: Provisions

Link to Synallagma

P.Oxy.Hels. 29.20-29 (54 CE, Oxyrhynchos), an apprenticeship contract, records an allowance by the assignor to the apprentice for the duration of the period of training: ἡ δʼ αὐτη{ι} Ἀπολλωνοῦς ἱματ‹ι›εῖ τὸν | ²¹ υἱὸν ἐπὶ τὰ δύο ἔτη{ι} ἀνθʼ ὧν δώσει | ²² αὐτῆι ὁ Ἡρᾶς ἀργ(υρίου) (δραχμῶν) εἴκοσι τεσσάρων, | ²³ ἀφʼ ὧν αὐτόθεν ὁμολογεῖ ἡ Ἀπολλωνο(ῦς) | ²⁴ ἐσχηκέναι παρὰ τοῦ Ἡρᾶτος δραχμὰ\ς/ | ²⁵ δε̣κ̣αδύο. τὴν δὲ τῶν λοιπῶν | ²⁶ εἰς λ̣[όγ]ο̣ν ἱματισ̣μοῦ δραχμῶν | ²⁷ δεκαδύο {τὴν} ἀποδυσιν (l. ἀπόδοσιν) ποιείσθω{ι} | ²⁸ ὁ Ἡρᾶς τῆι μητρὶ τῶι Σεβαστῶι | μηνὶ τοῦ ‹ε›ἰσιόντος ἔτους (‘And said Apollonous will clothe her son for the duration of the two years, in return for the twenty-four silver drachmas that Heras will give her, of which Apollonous acknowledges that she has already received twelve drachmas from Heras immediately. And let Heras undertake the delivery to the mother of the remaining twelve drachms on account of clothing in the month of Sebastos of the coming year’).

Bibl.: Taubenschlag (1932a): 508-509, 514-515.

4. Maintenance in Marriage

Category: Provisions

Link to Synallagma

Fifty-four marriage documents explicitly affirm the husband’s duty to provide for his wife. The verb denoting the act of provision in the Ptolemaic period, παρέχω (e.g., P.Gen. I 21.2-3:II BCE, Uknown Provenance), is superseded in the Roman period by ἐπικουρέω, χορηγέω, and ἐπιχορηγέω. Ἐπιχορηγέω, exceedingly rare in contracts of labour (P.Oxy. XXXVIII 2875.19, III^e CE, Oxyrhynchos) is common in marriage contracts. The object in the accusative, nourishment (τρέφειν), extremely common in contracts of labour, is very rarely recorded (BGU IV 1050.12: 12/11 BCE, Alexandria; SB XVIII 13886.12: 488/9 CE, Oxyrhynchites). Occasionally, the clause documents specific objects of support. Cf., e.g,. BGU VI 1463.4-6, 8-11 (247/6 BCE, Elephantine), in which the husband is instructed to provide his wife with an item of clothing (ἱμάτιον), sandals (ὑποδήματα), and victuals (σιτοποιέω and Battaglia (1989): 135). Alternatively, in CPR I 24.18-20 (136 CE, Ptolemais Euergetis), the mother of the bride undertakes to support the couple in the first year of marriage with a fixed quantity of wheat. Elsewhere, the only object specified is the ἱματισμός (‘clothing’). This, however, relates to the husband’s general duty to clothe his wife, not to a specific piece of clothing. Apart from clothing, the clause refers to τὰ δέοντα (‘the necessities’) and τὰ ἄλλα ὅσα καθήκει γυναικὶ γαμετῇ (‘everything else that befits a wedded wife’). The husband is supposed to provide for his wife at home and abroad (κατὰ δύναμιν τοῦ βίου, or, in Alexandria: κατὰ δύναμιν τῶν ὑπαρχόντων) and to do so in accordance with his own standard of living. BGU I 183.6-8 (85 CE, Soknopaiou Nesos): ἐπιχωρη|⁷[γοῦντος Ὥρου τὰ δέοντα] πάντα καὶ τὸν ἱματισ[μὸν καὶ τὰ ἄλλα ὅσα] κ̣αθ[ήκει] γυναικὶ γαμετῇ κατὰ δύναμιν τοῦ βίου ἐνδημῶν καὶ ἀποδῶν (l. ἀποδημῶν) ἐν τοῖς κατὰ τὴν συνβίω|⁸[σιν χρονοις αὐτῶν ἀκ]ατηγόρητον (… ‘Horos furnishing the necessities, the clothing, and the other things in turn, from his property and whatever is proper for a wedded wife according to his means both at home and abroad in the course of their joint life, not being subject to accusation’). A different formulation is used in the Byzantine period. Cf., e.g., CPR I 30.18-21 (388 CE, Hermopolis): ἀλλὰ πάντα τὰ πρέποντα ἐλευθέραις | ¹⁹ γυναῖξιν παρὰ ἀνδράσι σεμνοῖς ἐνδείξασθαι εἰς αὐτὴν | ²⁰ πρὸς τῷ καὶ αὐτὴν ἀγαπᾶν καὶ θάλπειν καὶ θεραπεύειν αὐτὸν | ²¹ Μέγαν τὸν λαμπρότατον αὐτῆς σὺν θεῷ ἐσόμενον σύμβ[ιον] (….‘and all that befits wedded wives with reverend husbands he shall display to her on the condition that she love and comfort and attend to Megas himself, her future husband by the grace of God’).

Bibl.: Taubenschlag (1932a): 517-520; Yiftach (2003): 188-189.

BGU I 183.6-8 (85, SokN); 251.6-7 (81, SokN); III 717.15-19 (149, ArsN); IV 1045.1.18-19 (154, Alabanthis?); 1050.11-14 (12/1^A, Alex); 1051.14-18 (30^A–14, Alex); 1052.12-15 (13^A, Alex); 1099.11-14 (30^A-14, Alex); 1100.14-20 (30^A-14, Alex); 1101.9-11 (13^A, Alex); VI 1463.4-6, 8-11 (246^A, Eleph); XIII 2328.7-9 (V^m, ArsN) ?; CPR I 22.21-22 (158, ArsN); 24.20-26 (136, PtolEu); 27.12-14 (189, PtolEu); 28.4-6 (110, PtolEu); 30.b.16-18 (VI/VII, Herak?); 236.5-6 (81-96, SokN); 237.5-7 (II, ArsN); 238.b.1-5 (II, ArsN); P.Bodl. I 61d.7-9 (II, ArsN); P.Bon. 26.1-2 (I, UP); P.Cair.Masp. I 67006^v.98-114 (566-570, Antin?); III 67310.8-11 (566-573, Antin); 67340.33-35 (VI, Antin); P.Col. VIII 227.8-10 (II^l/III^e, UP); P.Eleph. 1.4-6 (310^A, Eleph); P.Freib. III 30.31-35 (179/8^A, Phil); P.Gen. I 21.2-3 (II^A, UP); P.Giss. 2.17-19 (173^A, Krok); P.Hamb. III 220.7-8 (223/4, PtolEu?); P.Ifao I 30.20-22 (138-160, ArsN); P.Lond. II 294.11-12, 17-18 (160, PtolEu); V 1711.26-29 (566-573, Antin); P.Mert. II 72.21-23 (162, Teb); P.Mich. XV 700.9-13 (143/153, Kar); P.Mil.Vogl. II 71.8-10 (172-175, Teb); P.Oxy. II 372.5-6 (74/5, Ox); III 496.8 (127, Ox); VI 905.8-11 (170, OxN); X 1273.22-24 (260, OxN); XII 1473.10-11 (201, OxN); XLIX 3491.17-18 (157/8, Ox); 3500.7-9 (III, Ox); P.Stras. III 131.12-14 (363, ArsN); VI 533.10-12 (II, UP); P.Tebt. I 104.16-18 (92^A, Kerkeosiris); III.2 974.3-4 (II^e, Teb); P.Ups.Frid 2.7-8 (59/60, Teb); SB XII 11053.b (267^A?, Tholt?); XVIII 13886.11-16 (488/9, OxN); XXVIII 17050.7-8 (II, Teb).

5. Provisions for the Elderly

Category: Provisions, Testamentary

Link to Synallagma

In only four documents— one Ptolemaic and three Roman—are provisions for the elderly recorded. In P.Mich. V 321.17-21 (42 CE, Tebtynis), the author of the document bequeaths his assets after his death in theory but waives his freedom of disposal with immediate effect, so that the de facto delivery of the assets seems immediate. For this reason, one of the heirs is to support him in his old age. This requirement, which coincides with the payment of the taxes, is expressed through the verb χορηγέω, the definition of the time frame (ἀπό-ἐπί formula), the intervals (κατʼ ἔτος), and the categories of support introduced by εἰς λόγον + gen. The object of said support, in cash and kind, stands in the accusative.

In two other cases (P.Oxy. I 104.17-19: 96 CE, Oxyrhynchos; P.Select. 14.25-27: II CE, Arsinoites), the clause is associated with the maintenance of a widow and, in a third case, the Ptolemaic P.Eleph. 2.10-13 (284 BCE, Elephantine), it concerns the event of an unexpected debt or need of the parents, who jointly draw up this deed. Cf., e.g., P.Mich. V 321.17-21 (42 CE, Tebtynis): ὁ δʼ αὐτὸς Ἰσχυρίων ὃς καὶ Νεστνῆφις μετρήσει καὶ | ¹⁸ διαγράψ‹ε›ι τὰ ὑπὲρ τῶν ἀρ̣ο̣υρῶν δύο δημόσια ἅπαντα καὶ χορηγήσ‹ε›ι μοι ἐφʼ ὃν χρόνον περίειμι ἀπὸ τοῦ νῦν καθʼ (read κατʼ) ἔτος ὁ αὐτὸς Νεστνῆφις ὃς καὶ | ¹⁹ Ἰσχυρίων ἀεὶ ἐν μηνὶ Δρουσιλλέωι εἰς λόγον τροφέων (τροφε‹‹›ί›ων) καὶ μετρημάτων πυροῦ νέου καθαροῦ ἀδόλου ἀρτάβας δέκα δύο μέτρῳ ἑξαχοινίκῳ | ²⁰ τοῦ ἐν Ταλ‹ε›ὶ ἑρμηνέως, καὶ καθʼ (l. κατʼ) ἔτος εἰς λόγον {ε}ἱματισμοῦ καὶ ἐλαίου καὶ δαπάνης ἀργυρίο̣υ̣ δραχμὰς δέκα δύο, καὶ {ὧν} διαγράψ‹ε›ι τὰ ὑπὲ[ρ] ἐμοῦ δημόσια ἅπαντα | ²¹ αὐλητικῆς τε καὶ πρὸς μουσι̣κ̣άν (l. μουσικήν) (‘Ischyrion, also called Nestnephis, shall also pay all public taxes in cash and in kind on the two arouras, and he shall provide me, as long as I live, from the present time annually in the month of Drousilleios, on account of food and payments in kind, with twelve artabs of new, pure, and unadulterated wheat, measured in the six-choinix measure of the broker in Talei, and with twelve drachmas of silver annually on account of clothes and oil and expenses; and he shall pay all the public charges on in my behalf for both the tax on flute players and the tax on music’). (transl.: editio princeps, pp. 263-264).

Bibl.: Taubenschlag (1932a): 510-512, 517, 520-521; (1956): 173-179 ; Rupprecht (1998): 233-234; Thoma (2018): 152-155.

BGU IV 1013.12-15 (41-68, ArsN); P.Eleph. 2.10-13 (284^A, Eleph); P.Mich. V 321.17-21 (42, Teb); 322a.32-33 (46, Teb); P.Oxy. I 104.17-19 (96, Ox); P.Select. 14.25-27 (II, ArsN).

Section III. Taxation

1. Taxes in Sale

Category: taxation

Link to Synallagma

Taxes are mentioned in sale documents in two settings. One is a clause in which the vendor affirms that he will surrender the object to the purchaser free of liabilities, in some cases giving an account of applicable taxes. In the other clause, the vendor confirms his liability to pay past liabilities, while the purchaser shall become responsible for all those ensuing in the future. The clause is recorded in 50 documents, all dating to the Roman period. In most of these cases (48), the document records the sale of land or other real property. Syntactically, much as in the case of leases, taxes recorded in sale documents may be reported as the subject of the clause, frequently within a genitive absolute construction in the ‘sphere of liability formulation’ (33) [Type1]. They are said to be directed toward the prospective taxpayer: ὄντων πρὸς τὸν Ὧρον. Additional constructions are commonly used, viz., the prospective payer as the subject of the clause followed by τελέω and tax categories as the object in the accusative (11) [Type3]: e.g., SB I 5673.14-16 (147 CE, Hermopolis): καὶ τελέσω τὰ καθήκοντα δημόσια τῶν προκειμένων ἀρουρῶν. The latter formulation also occurs participially at times [Type2]. Cf., e.g., P.Bas. 5.6-8 (III CE, Unknown Provenance): τελοῦντος] | ⁷ τὰ ὑπὲρ αὐτῶν δημόσια τελέσματα σειτικά τε [καὶ ἀργυρι]|⁸κά (‘paying on their account the state-taxes, in grain and in cash’).

While the clause in some texts records specific taxes (e.g., PSI VIII 918.6-7 (38/9 CE, Tebtynis): geometria), as a rule, scribes circumscribed fiscal liabilities by means of umbrella terms. The most common is δημόσια, recorded in 34 cases, in 14 as an adjective modifying τελέσματα. The term ἐπιμερισμός, always in the plural, is recorded in 12 cases, and ἐπιβολή in 5. In the context of all-embracing lists, one also encounters the adjectives ἀργυρικός, σιτικός, and κριθικός as modifiers of δημόσια. The adjectives ἀννωνικός and κανονικός modify ἐπιβολή. Cf., e.g., P.Stras. III 144.12-14 (244 CE, Hermopolites): [τῶ]ν τούτου δημοσίω[ν καὶ ἐπιμερι]σμῶν πάν̣τ̣ω̣ν̣ τῶν μ̣ὲ̣ν ἔμπροσθ[εν χρό]|¹³νων μέχρι τοῦ διελθόντ̣ο̣ς̣ α (ἔτους) καὶ αὐτοῦ τοῦ α (ἔτους) [ὄντων πρὸς] ἐ̣μ̣ὲ̣ τὸν πωλοῦντα τῶν δὲ ἀπὸ το[ῦ ἐνεστῶ]|¹⁴τος β (ἔτους) ὄντων πρὸς σὲ τὴν ὠνουμένην (….‘all state taxes and compulsory cultivation up to and including the past first year being discharged by me, the vendor, and from the present second year being discharged by you’).

Bibl.: Stollwerck (1971): 90-114.

BGU I 87 (144, SokN) [1; d.p.]; II 422.15-17 (139/40, ArsN) [3; ἕξω: atel.]; III 917.17-18 (348, PtolEu) [1; d.]; XIX 2830.11-13 (309/10, Herm) [1; d.]; CPR I 2.10-11 (II/III, HerakN) [1; d.p.]; VII 14.14-15 (305, Herm) [1; d.teles., epim.pantoi., annon., epib.kanonik., all.ekphor.phor.]; XVIIa 17a.6-8 (321?, Herm) [1]; XVIIb 6.8 (184/5, Panop) [3; d.]; XVIII 4.77-79 (231^A/206^A, Theog) [1; τασσόμενον: basilik.]; P.Amh. II 96.7-8 (213, Herm) [1; d.p., epim.]; P.Bas. 5.6-8 (III, UP) [2; τελοῦντος: d.teles.sitik.arg.]; P.Cair.Masp. II 67169.4-5 (569, Antin) [1; annon., pantoi.chrys.]; P.Col. X 254.12-13 (129, Ox?); [1; grammat.teles.]; P.Dura 26.25-26 (227, Sachare) [2; διδοῦντος]; P.Flor. III 380.15-16 (203/4, Herm) [1; d.p., epim.]; P.FuadUniv. 21.27-29 (253-260, UP) [1; prosph., teles.pantoi.]; P.Giss. I 28.9-10 (142/3, Herm) [1]; 51.18-19 (202, OxN) [1; (no GA) prosph.]; P.Harr. I 138.3.11-29, l. 20 ? (92, Senepta) [1]; P.Herm. 32.8-13 (VI, UP); P.Köln III 141.14-17 (57/8, OxN) [ἕξω ἀτέλειαν]; P.Leid.Inst. 50.6-8 (211/2?, OxN) [1 (no GA); prosph.]; 104.13 (IV/V, Ox?) [3; epiklas., epim.]; P.Lips. I 6.2.11-14 (306, Herm) [1; d., epim., annon., epib.pantoi., kanonik.all.]; P.Lond. III 1015.3-6 (VI, Herm); P.Mich. XII 636.15-17 (302, PtolEu) [1; d.pantoi.sitik.krith.arg., annon., het.epib.p., theia.diatyp]; P.Michael. 40.22-29 (544/559, Aphr) [3; d.teles.pantoi., epib., chrysik., naul., annoniak., pantoi.]; 45.48-50 (540, Aphr) [2]; P.Mil.Vogl. I 26.15 (128, Teb) [1 (not GA); tel.p.]; P.Oxy. III 504.28 (II^e, Ox) [1 (not GA); d.]; IV 721.14-15 (13/4, Ox) [3; ἕξω: atel.]; IX 1208.21-22 (291, Ox) [1 (not GA); prosph.]; XIV 1636 (249, Ox) [1; d.pantoi.]; 1700.20-22 (III^l, Ox) [1 (not GA); teles.pantoi.]; 1704.14-15 (298, Ox) [1 (not GA); prosph.]; XLI 2989.20-23 (III, Ox) [1 (not GA); prosph.]; XLIX 3498.29-33 (274, Ox) [1 (not GA); prosph.]; P.Petaus 17.24-34, ll. 29-31 (184, PtolEu) [3; ἕξω: atel.; τελέσω: teles.]; 18.21-33 ll. 28-29 (185, ArsN) [3; ἕξω: atel.; τελέσω: teles.]; 22 ll. 26-40, ll. 39-40 (after 185, Syron Kome) [3; ἕξω: atel.; τελέσω: tel.]; 23.24-26 (185/6, Pharbaithos) [3; ἕξω: atel.; τελέσω: tel.]; P.Ross.Georg. II 38.7-10 (II, UP) [1; eid.d.p.; all.tel.]; P.Ryl. II 163.11-13 (140, HermN) [1; epim.d.p.]; 164.12-15 (171, HermN) [1; d., epim.p.]; P.Stras. III 144.12-14 (245, HermN) [1; d., epim.p.]; IV 201.31-33 ? (162, Dionysias) [3; ἀποδώσειν]; P.Tebt. II 379.16-17 (128, Teb) [1; d.p., epim.]; P.Vind.Bosw. 6.15-16 (hyp.) (250, Herm) [1; d.p., epim.]; PSI I 66.19-25 (V?, HermN) [3; τελέσαι ὑπὲρ τῶν ἀννωνῶν καὶ κανωνικῶν]; IV 320 + P.Mich. XVIII 784.a.14 (18, Ox) [1; d.p.]; VIII 918.6-7 (38/9, Teb) [1; geom.]; X 1144.7-10 (99?, Teb) [2; μετρήσει: d.p., monod., d.pht., p.teles.]; XIII 1341.15-16 (V^b, Antin) [antikatallage; τελέσαι]; XV 1550.27 (III^f, Ox); SB I 5673.14-16 (147, HermN) [3; τ̣ελέσω: d.]; VI 9219.17-18 (319, Herm) [1; d.p., epim.pantoi.]; XXII 15612.8-10 (199?, UP) [1 (no GA); prosph.]; 15618.12 (427/8?, Alabastrine) [3; d.teles.p]; SPP XX 74.15-16 (hypogr.) (after 276?, Herm) [1; d.p., epim.]; 117.13-14 (411, Koba) [3; τελεῖν: d.tel.pantoi.; epib.p.]; 121.25-29 (439, Herm) [3; τελέσαι; tel.p].

2. Taxes in Credit

Category: Taxation

Link to Synallagma

Taxes are taken into consideration in six loan contracts; in cases of security, the burden of payment devolves on the debtor (who is also the owner of the asset). In one case, where the loan is given in order to create an apprenticeship, the surrenderer of the apprentice is held liable. In the Roman period, payment of taxes is regulated in the genitive absolute, in the context of the ‘sphere of liability formula’. Cf., e.g., P.Kron. 17.23-24 (140 CE, Tebtynis): πρὸς τὴν Τ̣ε̣φορ|²⁴[σαὶν ὄντων τῶν δ]ημοσίων πάντ̣ω̣ν̣ τῶν ἀρουρῶν δύο.

P.Fouad 44.15-17 (44, Ox) [enoikesis; GA; d.]; 49.19 (100, Teb) [antichresis; GA.; d.]; P.Hib. I 85.19-27 (261^A, OxN?) [ἀπομετρησάτω; ekphor.]; P.Kron. 17.23-24 (140, Teb) [antichresis; GA; d.p.]; P.Mert. III 109.23-26 (II, OxN) [real security; GA.; tel., kataloch.]; P.Mich. V 241.24-38, ll. 35-36 (46, Teb) [apprenticeship; GA; laike syntaxis] ; P.Tebt. II 390.26-27 (167, Teb) [antichresis; GA.; d.p.].

3. Taxes in Labour

Category: taxation

Link to Synallagma

Most of the fourteen contracts of labour that include the tax clause are apprenticeship contracts or involve weavers. Among these texts, seven are of [Type1], i.e., the question of taxes is regulated within the ‘sphere of liability formula’, mostly in the genitive absolute. In seven other occurrences, however [Type2], the prospective payer is identified as the subject of the clause in the genitive absolute (two cases) or [Type 3] in an independent clause (five cases). In type2 and type3, the verbs (ἀποδίδωμι, διαγράφω, διορθόω, παραμετρέω, τελέω) are those generally used to denote payment. Some contracts introduce the obligation to pay the δημόσια, others enumerate apprenticeship-specific charges (γερδιακὸν τέλεσμα, δημόσια τῆς τέχνης, χειρονάξια), and yet a third group records capitation taxes that are due during the contract on the employee’s account (λαικὴ σύνταξις, λαογραφία, χωματικόν, ὑϊκή). Cf., e.g., P.Oxy.Hels. 29.29-32 (54 CE, Oxyrhynchos): ἐὰν δὲ | ³⁰ ὁ παῖς ἀπαιτηθῆι λαογραφίαν ἢ | ³¹ χωματικὸν ἢ ὑικὴν ἢ τῆς τέχνης | ³² δημόσια, ἔσται πρὸς τὸν Ἡρᾶν (‘If a poll tax or a dike tax or a pig tax or taxes for the trade are required from the boy, they shall devolve upon Heras’) (transl.: editio princeps, p. 114).

Bibl.: Westermann (1914): 313-314; Wallace (1938): 193-203; Herrmann (1957/8): 126-128; Wipszycka (1971): 126-130; Bergamasco (1995): 134-136; Kruse (1996): 155-158; Straus (2017): 130-131.

P.Hamb. I 24.11-14 (223^A, ArsN) [3; παραμετρέω: σήσαμον]; P.Mich. II 121^r.2.8.2 (42, Teb) [apprenticeship; 2; τελέω: gerd.tel.]; V 355.4-9 (c. 48-56, Teb) [contract of service: weavers; 3; διαγράφω: laik.synt. gerd., tel.dapan., tel.chom.balan.kren., metrem.]; P.Oxy. II 275.16-17 (66, Ox) [apprenticeship; 1 (no GA); d.]; XIV 1647.44-46 (II^l, Ox) [apprenticeship; 1; cheiron.ekdos.tel.]; XXXVIII 2875.19-21 (III^e, Ox) [apprenticeship; 2; ἀποδίδωμι: d.]; XLI 2971.15-18, 18-21 (66, Oxyrhynchos) [apprenticeship; 3; διορθώσεται: cheiron., katakr.] [1; ic.; laog., chom., hyike]; P.Oxy.Hels. 29.29-32 (54, Ox) [apprenticeship; 1 (no GA); laog., chom., hyike, d.]; P.Tebt. II 384.11-12 (10, Teb) [contract of service; weavers; 1: epitriton]; 385.15-16 (117, Teb) [apprenticeship; 1 (no GA); d.]; SB VI 9374.25-29 (169, Teb) [apprenticeship; 3; d.]; X 10236.25-32 (36, Ox) [apprenticeship; 1; laog., chom., hyike]; XII 10946.13-19 (98-103, Ox) [apprenticeship; 3; διορθόω: d.p.]; SPP XXII 40.15-16 (150, SokN) [apprenticeship; 1; d.p.].

4. Taxes in lease

Category: taxation

Link to Synallagma

While a special clause providing for the payment of taxes is already recorded in eight Ptolemaic leases, only in the Roman period does it become commonplace, with 333 occurrences. The Byzantine period, from the fifth century onward, yields just 14 documents, most from the fifth century CE. In Late Antiquity, then, a special clause dealing with the parties’ tax liabilities seems to fall into desuetude. As a rule, the object of the lease is a workshop or some other facility in some cases, but is usually is agricultural land. Rules regarding tax payments may be laid down in an independent clause with the taxpayer in the nominative and the tax category in the accusative, usually introduced by μετρέω or τελέω. Such is the case in 24 documents [type3]. The same formulation may also be integrated into the flow of the text through the use of the same construction in the genitive absolute [Type2]; but this wording is employed in six documents only. By far the most common wording (319 texts) is attained by use of the ‘sphere of liability formula’ in the genitive absolute [Type1] with the tax as the subject, followed by the participle of εἰμί, the preposition πρός and the prospective taxpayer in the accusative. As a rule, taxes are to be paid by the lessor, who is mentioned by name, contractual position (μεμισθωκώς, μισθωτής), or proprietary status (γεωργός, γεοῦχος (or part.: γεουχῶν), εὐσχήμων, κάτοικος, κτήτωρ).

The general term for a tax is δημόσιον or δημόσιον τέλεσμα. It is also, naturally, the most common term in the tax clause, recorded in 280 documents. In most cases, it is used substantively (δημόσιον) or as an adjective modifying τέλεσμα (21 cases) or φόρετρον (20 cases). The δημόσια are sometimes set in connection with the object (τα τῆς γῆς or τα ὑπὲρ τῆς γῆς δημόσια) as well as with the period of the lease (τα κατ’ ἔτος δημόσια). Alternatively, δημόσια is modified by the adjectives πάντα (134) or παντοῖα (11 texts) and also, in some cases, by adjectives that define the type of commodity (most commonly grain: σιτικός (14) and cash: ἀργυρικός (13)). Additional categories vary by region; thus, in Hermopolite, Oxyrhynchite and Herakleopolite lease contracts, one finds other generic tax names, which, used together, may cover all types of possible charges. Starting from the third century, one complements δημόσια with the noun ἐπιμερισμός (18 cases), to which ἐπιβολή (17) and ἀννώνη (15) would be added in the fourth century. P.Charite 7.18-21 = P.Cair.Preis. 39 (349 CE, Hermopolis): τῶν | ¹⁹ δημοσίων πάντων καὶ ἐπιμερισμῶν | ²⁰ καὶ ἀν‹νω›νῶν καὶ ἐπιβολῶν ὄντων πρὸς σὲ | ²¹ τὴν γε̣ο̣ῦ̣χ̣ο̣ν (‘all public charges and all contributions, taxes, and annonae and compulsory cultivations being chargeable to you, the landlord’). (‘All the public charges and all contributions and supplementary taxes shall be borne by you, the landlord’).

The Arsinoite source material yields a different picture, some scribes recording individual tax categories: ἀρταβία, the γεωμετρία, διαρταβία or ναύβια. Moreover, within type1 Arsinoite scribes tend to express two liabilities as a pair, one assigned to the lessor and the other to the lessee. These responsibilities are not all necessarily fiscal. In P.Mil.Vogl. IV 239.9-13 (156 CE, Tebtynis), for example, the lessee is responsible for works, seeds and irrigation, and the lessor held liable for the taxes: πρὸς τὸν Πεβαῦτ(α) | ¹⁰ ὄντων τῶν ἔργων καὶ σπερμάτων | ¹¹ καὶ πο[τ]ισμῶν, τῶν δὲ δημ[ο]σίων | ¹² τελεσμάτων πάντων πρ[ὸ]ς | ¹³ τ̣ὸ̣ν Κρονίωνα (‘The labour, seeds, and irrigation duties shall be chargeable to said Pebaus and state-taxes to said Kronion’). A category regularly discussed along with other concepts in the tax clause is the φόρετρον (frequently spelled φόλετρον), the transportation charges. This term is recorded in sixty-nine documents, all Arsinoite and dating to the period between the mid-first and mid-third century CE. Especially well-represented is the village of Tebtynis, in regard to which the term appears in thirty-four documents. The Arsinoite source material records several types of φόρετρα: the δημόσια φόρετρα (17 texts); the φόρετρα ἐπισπουδασμοῦ (35), the ὀνηλατικοῦ (8), the νομαρχίας, σακκηγίας and the δραγματηγίας (1 attestation each).

Sometimes the same phoretra are reported to be for both the ἐπισπουδασμός and the ὀνηλατικόν. Conversely, δημόσια φόρετρα are not, with one exception, termed in the same document also ἐπισπουδασμοῦ. The δημόσια φόρετρα and δημόσια ἐπισπουδασμοῦ seem to be mutually exclusive terms. The δημόσια φόρετρα are contrasted to τὰ ἄλλα δημόσια, the former being paid for by the lessee and the latter by the lessor. Cf., e.g., P.Tam.Tebt. 47.21-24 (195 CE, Ptolemais Euergetis): τῶν δημοσίων φο|²²λέτρων ὄν̣των πρὸς ἐμὲ τὸν Ἡράκλιο̣ν̣, τ̣ῶ̣ν̣ | ²³ δὲ ἄλλων δη̣μοσίων πάντων ὄντων πρὸ̣ς | ²⁴ ὑμᾶς (‘The public transport-taxes shall be chargeable to me, Heraklios, but all other public taxes to you’). By contrast, φόρετρα ἐπισπουδασμοῦ is set in opposition to the παραγωγή ἐκφορίων. Cf., e.g., P.Mil.Vogl. III 140.33-37 (176 CE, Tebtynis): πρὸς [ἐ]μ[ὲ] ὄντων | ³⁴ τ[ῶ]ν τῆς πυροσπορεί[α]ς̣ φ[ο]|³⁵[λέτρ]ων ἐπισπουδασμο̣ῦ̣, | ³⁶ [τῆς δ]ὲ̣ π̣αραγωγῆς τῶ[ν] ἐκ|³⁷φ̣[ο]ρίων πρός σε·(‘The transportation charges relating to the sowing of wheat shall be chargeable to me, and those attributed to shipment of the rent in kind to you’).

Bibl.: Waszyński (1905): 115-126; Wallace (1938): 20-30; Bolla (1940): 61; Taubenschlag (1955): 360-361; Herrmann (1958): 122-124.; Stollwerck (1971): 90-114, 119-127; Rupprecht (1982b): 465-467; Müller (1985): 248-153; Rowlandson (1996): 226, 330-352.

BGU I 39.16-18 (186, ArsN) [1; d.p.]; 166.9-12 (157, ArsN) [1; d.p.; except pht.]; 227.16-18 (151, ArsN) [d.pht]; 237.12-13 (164/5, ArsN) [1; d.p., eid.p]; 241.40-43 (177, Kar) [2]; II 519.15-16 (IV, Phil) [1; d., epib.p., erg.-chom.]; 538.19-21 (100, Phil) [1; d.p.sitik.arg.]; 586.23-24 (324, ArsPol) [1; d.p.]; 604.19 (167/8, ArsN) [1]; 644.41-44 (69, SokN) [1]; 661.24-25 (140, ArsN) [1; d.p.]; III 831.12-14 (201, SokN) [dragmat.]; 912.19-22 (33, SokN); 918.25-26 (110/1, ArsN) [1; d.p. except]; 920.22-26 (212, Phil) [1; georg.erg.p., d.tel., p.epikl.]; IV 1018.21-23 (III, ArsN) [1; d.p. except pht.]; 1067.17-19 (101/2, Euh) [1; d.]; 1092.24-25 (372, Herm) [1; d.pantoi.]; IV 1116.12-15 (13^aAlex) [1; d., embol., epib., epikop., ekbol., olenat., stegn.]; VI 1271.9-10 (180^A-145^A, Phil/ Thead) [3; basilik.p.]; VII 1644.22-24 (294?, Phil) [d.p.]; 1645.16-17 (245, Phil) [1; erg.chom., d.p.sitik.arg.]; XI 2032.12-13 (113, PtolEu) [3; ed.: τελ̣[έσομεν;]; 2125.14-15 (II/III, HermN) [1; d.p.]; XII 2148.16-17 (375, Herm) [1; d.tel.]; XIII 2340.12-14 (III^e, Ox) [1; d.]; XV 2484.1-4 (II, ArsN) [4; d.p., geom.]; XIX 2801.1-10, ll. 6-7 (I^m, HermN) [3; ed.: μετ̣ρ̣ή̣σ̣[ω] ε[ἰς τ]ὸ δημόσιον;]; 2801.11-17, l. 16 (I^m, HermN) [1 (no GA); d.]; CPR I 31.30-31 (153, ArsN) [1; d.p.]; 36.19-21 (225, Peenamis) [1; d.p.]; 40.28-31 (300, Herak) [1; teloum.p.]; 42.22-23 (IV, Herak) [1; d.p.]; 44.4-6 ? (IV, HerakN/ArsN) [1; d.p., epim., epib., annon.]; 47.6-7 (II/III, HerakN/ArsN) [1; teres.-karp., epib.-kom., d.pht.]; 240.28-30 (126, SokN) [1; art., d.p.]; 247.16-17 (335, Herak) [1; d.p.]; V 8.25-28 (320, HermN) [1; d., ann., tel.pantoi]; VIII 46.11-12 (IV, HermN) [1; d.p.]; XVIII 7.131-132 (231^A/207^A, Theog) [3; τασσέσθω: basil.p.]; 11.222-223 (231^A/206^A, Theog) [3; d.]; P.Alex.Giss. 5.17-18 (215, ArsN) [1; p.]; P.Alex.Inv. 67.8-9 (II/III, UP) [1; d.p.]; P.Amh. II 90.18-20 (159, ArsN) [1; pht.episp., all.d.]; 91.17-19 (159, PtolEu/Euh) [d.pht., all.d.p.]; 92.15-18 (162/3, SokN) [1; teloum.]; 93.15-18 (181, SokN) [1; d.p. except telos thyeion]; 106.1-2 (281, Herm) [1; d.p., epim.]; P.Amst. I 42.4-5, 16 (III/IV, Mermertha) [1; d.p.]; P.Ant. II 89.16-19 ? (IV^e, Antin) [d.; epim., epib., annon.]; P.Bad. VI 170.26-28 (54, Thead) [3; μετρήσω: d.phak., monod.-chort.]; P.Batav. 3.20-23 (109^A, Ta Memnoneia) [2; ekphor.]; 16.9 (346/7, OxN) [1; d.]; P.Berl.Leihg. I 19.32-35 (222/1 or 225/6, Kerkesephis) [1; d.p., pht.d.]; 20.12-14 (149, OxN) [1; d.]; P.Berl.Zill. 7.25-26 (574, Ox) [τελέσω αὐτῇ ὑπὲρ φόρου]; P.Bingen 59.13-18 (33, Tebtynis) [3; delivery in kind]; P.Bodl. I 34.21-24 (158/9, ArsN) [1; teloum.]; P.Bour. 17.12-13 (220, Herakleia) [1; d.p. except pht.]; P.Cair.Isid. 99.21-23 (297, Kar) [1; d.p.]; 100.15-16 (297, Kar) [1; d.p.]; 101.9-10 (300, ArsN) [1; d.p.]; 102.21-23 (303/4, ArsN) [1; d.p., annon., epib.p., theia.diatyp.]; 103.11-15 (313, Kar) [1; τελεῖν: p.sitik.arg., annon.]; P.Cair.Preis. 41.23-24? (IV^f, HermN) [1; d.p.]; P.Charite 7.18-21 (347, Herm) [1; d.p., epim., annon., epib.]; ; P.Col. VII 179.23-24 (300, Kar) [1; d.p.]; X 260.13-15 (149/50?, ArsN) [1; art.]; P.Coll.Youtie I 27.29-31 (165, Teb) [1; pht.episp., parag.ekphor.]; II 68.23-24 (266, Ox) [1; d.]; 70.18-19 (272/3 or 278/9, Ox) [1; d.]; 80.18 (315, Ox) [1; d.]; P.Corn. 11.20-22 (204/5 or 233/4, Phil) [1; d.p.]; P.Diog. 26.1-5, 10-11 (159, Phil) [3; ἀποδιδόναι; sitik.arg.teles.]; 29.16-18 (225, Phil) [1; erg.p., pht.d.]; 33.12-14? (204, Phil) [1; teles.d., erg., potism.]; P.Fam.Tebt. 5.13-16 (98, ArsN) [1; pht.episp., parag.ekphor.]; 28.18-21 (133, ArsN) [1; art., naub.]; 44.9-11 (189, Kerkesoucha Orous) [1; art., naub.]; 45.8-10 (190, Kereksoucha Orous) [1; pht.episp., parag.ekphor.]; 47.21-24 (195, PtolEu) [1; pht.d., all.d.]; P.Fay. 307.5-19 (132, Philoteris) [1; d.p., pht.episp.]; P.Flor. I 16.27-30 (239, Euh) [1; d.]; 17.15-18 (341, HermN) [1; d., epim.pantoi.]; 19.12-13 (248, PtolEu) [1; d.p.sitik.arg.]; 41.21-22 (140, HermN) [1; pht.]; 85.14-16 (91, HermN) [1; d.]; III 325.15-16 (489, Ox) [1; d.]; 353.4 (83-95, HermN) [1; d.]; 354.5-9 (I/II, HermN) [3; μετρή(σεις?)]; 368^r.9-10 (96, Herm) [3]; P.Fouad I 43.32-34 (189/90, Phoboou) [1; d.]; P.Freib. III 21.12 (178, Phil); P.Gen. I 67.11-13 (382/3, Phil) [1; d.p.]; 69.9-11 (386, Phil) [1; d.p.]; 78.24-26 (II/III, PtolEu) [1; d.p., erg.p.]; P.Genov. I 21.12-16 (320 Oasis Magna) [pht.]; P.Grenf. I 54.18-19 (378, ArsN) [1; d.p.]; P.Gron. 9.15-17 (392, UP) [1; d.p.]; P.Hamb. I 20.12-14 (258, Phil/Tanis) [1; d.p.sitik.arg.]; 64.21-23 (103, Euh) [1; pht.d., enoik.]; IV 269.11-12? (III^l, ArsN) [1; d.]; P.Harr. I 80.28-29 (249, OxN) [1; d.]; II 224.21-27 (II^l/III^e, Ox) [4]; P.Herm. 22.18-19 (394, Herm) [1; d.]; 57.8-9 (IV, UP) [1; d.pantoi., chom.]; P.Köln III 149.18-20 (after 212, OxN) [1; d.]; P.Kron. 19.22-23 (145/6, Teb) [1; d.]; 19a.13-15 (145, Teb) [1; d.erg., potism., tel., d.p.]; 34.11-14, 19-24 (135, Teb) [1; art., naub., d.p., pht.episp.]; 41.16-20, 30-32 (140, Teb) [1; naub.]; P.Laur. III 72.20-21? (118-138, PtolEu) [1]; IV 165.8-9 (305, Ox) [1; d.]; 166.9-10 (289/90, Ox?) [3; τελέσω]; P.Lips. I 19.24-27 (320, Herm) [1; d.pantoi.teles.]; 20.17-18 (381, Herm) [1; d.p., epim.pantoi., epib., annon.]; 22.25-26 (388, Herm) [1; d.tel.p.]; 23.24-26 (374, Herm) [1; d.teles.p.]; 24.8-9 (IV, Herm) [1; d.teles.p.]; P.Lond. II 163.30-31 (88, Kar?) [1; parag., dapan.]; 314.18-20 (149, SokN) [1; pht.onel., ekphor., eid.p.]; III 838.1 (123, UP) [1]; 906.15 (128, Euh) [1]; 938.11-13 (225, Herm) [1; d., epim.]; 979.18-20 (346, Herm) [1; d.p., annon., epib.]; 1171^vb 2.15-19 (41/2, Herm) [3; μετρήσειν]; P.Louvre II 112.3-4 (151, UP) [1; d.p.]; P.Mert. I 17.28-30 (158, Oasitou Epoikion) [1; d.]; II 68.27-32 (136, Kerkeo) [1; pht.d., parag.]; P.Mich. III 184.21-22 (121, Bac) [1; pht.episp.]; 185.22-23 (122, Bac) [1; pht.d.]; IX 564.11-12 (150, Kar) [4; d., phor.]; 565.13-15 (215/6, Kar) [1; d.p.]; XI 609.23-26, 34-36 (244, Teb) [1; d.] [4; d.phor.]; 610.27-29 (282, Ox) [1; d.]; 611.17-18 (412, Ox) [1; d.]; XVIII 788.24-26 (173, Ox) [1]; 791.19-21 (212/3, Phil) [1; pht. τῆς δημοσίας]; P.Michael. 24.24-26 (297, Teb) [1; d.]; 34.8 (VI, UP) [3; anab.-naub.]; 42b.19-21 (c. 30.12.566, Aphr) [3; πληρῶσαι: d.syntel.]; 43.18-19 (526, Aphr) [1; katabole]; P.Mil.Vogl. II 53.15-18 (152/3, Teb) [1; teloum.diplom., peloch., theia.episkeue]; 63.33-35 (169/70, Teb) [1; d.p., pht.episp.]; 78.16 (138/9, Teb) [1; geor.erg.p., potism., d.p.]; 104.25-27 (127, Teb) [1; pht.d., parag.-ekphor., onelat.]; 106.27-30 (134, Teb) [1; pht.episp, parag.-ekphor.]; 107.11-13 (153/4, Teb) [1; pht.-episp, parag.-ekphor.]; III 131.5-7 (165, Teb) [1; teres., pht.episp., parag.ekphor.]; 132.32-34 (165, Teb) [1; pht.episp., parag.ekphor.]; 133.37-39 (165, Teb) [1; pht.episp, parag.ekphor.]; 138.25-27 (169, Teb) [1; pht.episp., parag.ekphor.]; 139.29-31 (169, Teb) [1; pht.episp., parag.ekphor.]; 140.33-37 (176, Teb) [1; pht.episp., parag.ekphor.]; 144.19-21 (166, Teb) [1; pht.episp., parag.ekphor.]; 187.9-11 (II, Teb) [1; pht.episp., parag.ekphor.]; IV 220.24-26 (132/3, Teb) [1; pht.episp., parag.ekphor.]; 238.27-31 (143/4, Teb) [1; pht.episp., parag.ekphor.]; 239.11-12 (156, Teb) [erg., sperm., potism., d.tel.p.]; 240.21-23 (118-138, Teb) [1; pht.]; 241.12-15 (II, Teb) [1; pht.episp., onel., parag.ekphor.]; VI 267.20-23 (125/6, Teb) [1; pht.d.; onel.; paragog.ekphor.]; VI 269.24-25 (124, Teb) [1; pht.]; VI 270.6-8 (125/6, Teb) [1; pht.episp., parag.ekphor.]; 271.8-13? (141, Teb) [1; pht.episp., parag.ekphor.]; 272.1-3 (165, Teb) [1; pht.episp., parag.ekphor.]; 273.15-19 (168, Teb) [1; pht.episp., parag.ekphor.]; 286.31-33 (139, Teb) [1; pht.episp., parag.ekphor.]; 288.18-19 (155, Teb) [1; pht.episp., parag.ekphor.]; 289.20-22 (II, Teb) [1; pht.episp., parag.ekphor.]; 290.29-31 (II, Teb) [1; pht.episp., parag.ekphor.]; 291.21-24 (II, Teb) [1; pht.episp., parag.ekphor.]; P.Münch. III 89.22-24 (339, Herm) [1; d.teles.]; P.Oslo II 33.26-28 (29, Kar) [1; ekphor., dapan.]; 34.10-14 (188/9, Phil) [1; erg.p., d.p.]; P.Oxf. 13.35-38 (shared) (154/5, Argeias/SokN) [1; d.pht.]; P.Oxy. I 101.26-34 (142, Ox) [1; d.]; 102.16-17 (306, Ox) [1; d.]; 103.14-15 (316, Ox) [1; d.]; II 277.7-8 (19^A, Ox) [3; parag., theris.]; III 499.20-22 (121, Senepta/Ox) [1; d.]; 501.30-31 (186, Ox) [1; d.]; 502.40-43 (164, Ox) [1; phylaktron, plynthenoumene]; IV 730.16-18 (130, Senepta/Ox) [1; d.]; 810 descriptum (134/5, Ox); 910.23-24 (197, Pekerke/Ox) [1; d.]; 913.17-18 (443, Ox) [1; d.]; VIII 1125.12-14 (II, Ox) [1; d.]; XIV 1686.16 (165/6, Ox) [1; d.]; 1689.20-22 (266, Ox) [1; d.]; 1691.13-14 (291/2, Ox) [1; d.]; XVII 2137.28-29 (226, Episemou Epoikion) [1; d.]; XVIII 2189.18-19 (219, Ox) [1; d.]; XXII 2351.39-40 (112, Ox) [1; d.]; XXXI 2584.15-16 (211, Ox) [1; d.]; 2585.13-14 (315, Ox) [1; d.]; XXXIII 2676.22-23 (151, Ox) [1; d.]; XXXVI 2795.14-15 (250, Ox) [1; d.]; XXXVIII 2874.20-21 (108, Ox) [1; d.]; 2973.17-22 (103, Ox) [1; teloum.d.p.sitik.arg.]; 2974.19-21 (162, Ox) [1; d.]; XLV 3256.19 (317/8, Ox) [1; d.]; 3257.11-12 (318, Ox) [1; d., annon.]; 3260.16-17 (323, Ox) [1; d.]; XLVII 3354.34 (257, Ox) [1; d.]; XLIX 3488.36-38 (70/1, Ox) [1; d.]; L 3558.8-11 (133, Psenyris); 3589.12-13 (II, OxN) [1; aperg.chom., hydroph., d.]; 3591.22-24 (219, Ox) [1; d.]; LV 3800.19-21 (219, Ox) [1; d.]; 3802.16-17 (296, Ox) [1; d.]; LVII 3911.37-39 (199, Pimpasi) [1; d.]; LXI 4121.13-14 (289/90, Ox) [1; d.]; LXIII 4390.22-23 (469, Ox) [1; d., anab.-naub.]; LXVII 4594.11-12 (228, Senao/Ox) [1; d.]; 4595.23-25 (261, Ox) [1; d.]; LXIX 4739.13-15 (127, Ox) [1; d.]; 4745.19-22 (202, Ox) [1; d.]; 4747.12-14 (296, Ox) [1; d.]; 4753.18-19 (341, Ox) [1; d.]; LXXI 4827.23-24 (173/4, Ox) [1; d.]; LXXXIII 5370.1-2 (VI, Ox) [1; d.]; P.Oxy.Hels. 41.29-31 (223/4, Ox) [1; d.]; P.Panop. 1.9-10 (298/9, PanopN) [1; d.p.]; 2.7-9 (308, PanopN) [1; d., epib.]; 3.11 (310, PanopN) [1; d.p.]; 4.11-12, 15-17 (314, PanopN) [1; d.p., annon.]; 5.7 (334, PanopN) [1; d.]; 6.9-10 (336, PanopN) [1; d.p., epib.]; 8.13-14 (338, PanopN) [1; d.p]; 9.8-9 (339, PanopN) [1; d.p.]; 10.6-7 (341, PanopN) [1; d.p.]; P.Phil. 14.19-22 (155, Phil) [1; eid., pht.d.]; 15.18-21 (153/4, Phil) [1; d.arg.teles., pht.d.episp.]; P.Prag. I 36.11-12 (88, Poteu) [1; d.p.]; P.Princ. II 39.11-12 (III, UP) [1; d.]; P.Rain.Cent. 60.9-16 (164, ArsN) [3; τελέσω; ed.: ὑπὲρ τελέ̣[σ]μ̣α̣τ̣ο̣ς̣ [π]ε̣λωχικοῦ καὶ παρέργου̣;]; 82.26-28 (304/5, HerakN) [1; d.p.]; P.Rein. II 100.9-10 (212/3, AphrN) [1; pht., d.p.]; P.Ross.Georg. II 19.17-18 (141, Ox) [1; sitik.arg.d.p.]; P.Ryl. II 100.12-14 (238, MagdMir) [1; d., epim.]; 167.18-23 (39, Euh) [1; d.peloch., tel.artopol.]; 168.14-16 (120, HermN) [1; ekphor.-ousias]; 169.14-15 (197, HermN) [1; d.p.]; 172.18-26 (208, ArsN) [1; erg.p., kataspasm., ocheias; potism., perichom., anab.-dioryg.]; IV 583^v l. 50 (170^A, Phil) [apom.]; 683.25 (244, Ox) [1; d.p.]; P.Sakaon 67.15-16 (321, Thead) [1; d.p., annon., epib.]; 68.21-23 (325, Thead) [1; d.p., annon., epib.]; 69.19-21 (331, Thead) [1; d.teles.p.]; 70.11-12 (338, Thead) [3; anab.-chom., d.p.]; P.Sarap. 23.9-11 (121, HermN) [1; d.p.sitik.arg.]; 24.11-12 (123, HermN) [1; d.p.]; 26.14-15 (125, MagdMir) [1; d.p.]; 27.25-26 (125, HermN) [1; d.]; 44.17-18 (123, Akoris) [1; d.p.]; 45.19-20 (127, Sinkere) [1; d.p.]; 46.29-30 (128, Mnachis) [1; d.]; 47.14-15 (128, HermN) [1; d.p.]; P.Soter. 3.37-39 (89/90, Thead) [2]; P.Stras. I 10.21-22 (268, Herm) [1; d.p., epim.]; III 137.15-17 (315, Nagogis) [1; d., epim.]; IV 218.6-10, 12-16, 14-16 (150, ArsN) [1; epim., d., ekphor.]; 282.8-12 (161-169, ArsN) [1; d.p. except pht.]; V 358.4-5 (IV, UP) [1; d.p.pantoi]; 362.14-17 (149/50, Euh) [1; d.p., pht.ekphor.]; 387.3-6 (II, UP) [1; sitik.arg.]; 465.21-24 (230, Polydeukia) [1; d.p. except pht.]; VI 507.6-7 (138, HermN) [1; d.]; 539.12-13 (290/1, Herm) [1; d., epim.]; 557.21-22 (291, Herm) [1; d., epim.]; 571.25-26 (175, Phil) [1; d.p.]; VII 673.6-7 (IV, ArsN) [1; d.p., anab.-d.chom.]; P.Tebt. II 311.22-26 (134, Theog) [1; d.p., prosmet., pht.episp.]; 373.11-14 (110/1, Teb) [4; d.]; 375.25-27 (140, PtolEu) [1; pht.d.]; 377.27-30 (210, Teb) [1; pht.episp.; parag.-ekphor.]; 378.23-24 (265, Teb) [1; d.p.]; P.Turner 25.24-26 (161, Ox) [1; d.]; P.Vind.Bosw. 10.6-8 (IV, HermN) [1; d.p.tel.annon.]; P.Vind.Sal. 8.31-32 (323, HermN) [1; d.pantoi.tel., annon.]; P.Wisc. I 7.19-20 (259/60, Ox) [1; d.]; P.Yale I 70.1-3 (229/30?, Ox) [1; d.]; PSI I 30.8-9 (82, HermN) [1; d.]; 31.15-19 (163/4, ArsN) [1; d.p.sitik.arg.]; 32.19-20 (208, HerakN) [1; d.p.]; 34.17-18 (397, Herm) [1; d.teles.]; 77.28-30 (551, Ox) [1; d.]; III 178.2-3 (291, Ox) [1; d.]; 187.15-16 (274/5 or 280/1 or 289/90, Ox) [1; d.]; IV 316.13-14 (328, Ox) [1; d.]; V 468.15-18 (200, Ox) [1; d.]; 469.14-15 (334, Ox) [1; d.]; VII 739.11-13 (163, Ox) [1; d., synt.]; 787.16-18 (176/7?, ArsN) [peloch., diplom., artop.]; 788.16-18 (125, HermN) [1; d.]; VIII 880.18-19 (254/5, Ox) [1; d.]; 918.6-7 (38/9, Teb) [1; geom.]; IX 1030.17-19 (109, Ox) [1; tektonikoi mistoi, d.]; 1069.17-19 (246, Ox) [1; d.]; 1070.17-19 (160/1 or 161/2, Ox) [1; d.tel., epim.pantoi.]; 1071.17-18 (296, Ox) [1; d.]; 1078.23-25 (356, Lenonos) [1; anab.-naub.]; X 1097.5-8 (54/3^A, Ox) [3; τελέσεις: opheilem.tel.; epigr.]; 1124.26-27 (150, Teb) [1; pht.-episp, parag.-ekphor.]; 1134.19-23 (91, Teb) [1; choreg.-sperm., georgik.erg., pht.episp., loip.d.teles.]; 1134.21-23 (91, Teb) [1; sper.chor., geor.erg., pht.episp., loip.d.teles.]; 1143.18-22 (164, Teb) [4: d.teles.p.sitik.arg.]; XII 1233.25-29 (323/4?, PanopN) [1; d.teles., epib.]; XIII 1330.14-15 (after 3.275, Ox) [1; d.p.]; SB I 4414.14-17 (143, Kar); 5670.14-15 (167-192, ArsN) [1; all.teloum.p.]; IV 7443.13-14 (285, Ox) [1; d.]; 7474.14 (c. 254/5, ArsN) [1; d.p.]; 7665.14-16 (225, ArsN) [1; d.p., pht.]; V 7666.7-8 (330 PanopN) [1; d.]; VI 9226.24-25 (II/III, SokN) [1; d.p.]; 9269.22-23 (304, PtolEu) [1; d.p.]; VIII 9876.14-15 (534, HerakN) [2; d.tel.]; 9918.13-14 (179/80, OxN) [1; d.]; 9919.1-2 (III^l, OxN) [1; d.]; 9922.11-12 (159, Theog) [1; erg., sperm., d.p., eid.p.]; X 10216.16-17 (III/IV, Ox) [1; d.]; 10263.13-15 (204, Ox) [1; d.]; 10532.17-18 (87/8, Ox) [1; d.]; XII 10780.21-24 (172/3, Ox) [1; d.p.]; 10982.15-17 (288, Phil) [1; erg.p., anab.-dioryg., d.p., epib.]; 11228.27-29 (204, OxN) [3; d.p.]; XIV 11281.15-16 (172, Ox) [1; d.]; 11431.10-11 (95/6?, Kerkeesis) [1; pht.d.]; 11487.19-21 (91/2, Teb) [geor.erg., pht.]; 11603.22-24 (157-159, PtolEu) [1; pht.episp.onel.]; 11711.23-24 (332, Herm) [1; e.teles.p.]; 11718.18-20 (141, Teb) [1; pht.episp., parag.ekphor.]; 11720.27 (170, Teb) [1; pht.]; XVI 12983.13-14 (161-169, ArsN) [1; d.p.]; 13006.39-41 (144, ArsN) [1; d.p.]; 13010.35-36 (144, ArsN) [1; d.p.]; XVIII 13161.8-28, ll. 24-25 [1; d.p.]; 13161.29-48, ll. 41-42; 13161.49-60 ll. 57-58 (after 29.11.138, ArsN/HermN) [1; d.p.]; 13582.19-20 (184, UP) [1; d.]; XX 14315.28-35 (32/3, Teb) [1; sakkeg., dragmat.]; 14337.17-19 (103, Ox) [1; d.]; 14338.6-17 (120, Ox) [1; d.pantoi.; epim.]; 14464.16-18 (II, Ox) [1; d.]; 14983.12-13 (220-260, OxN) [1; d.]; 14984.3-4 (140-210, OxN) [3; μετρ̣[είτ]ω̣;]; XXII 15388.4-13 (117-161, Thead); 15613.16-20 (111, Teb) [3; μετρήσει καὶ καθαρεῖ: ekphor., prosmet., merism., epiklas., monod.-chort., pht.d.]; XXIV 16128.1-2 (V, OxN); SPP II p. 33, ll. 14-16 (328, Herm) [1; d.p., epim., achyr.]; V 119^r.220-22 (before 266, Herm) [1; d.p., epim.]; 119^r7.20-22 (266, Herm) [1; d.p., epim.]; XX 21.21-24 (215, ArsN) [1; p.d.]; 22.17-18 (216/7, HerakN) [1; p.d.]; 55.12-13 (250, HerakN) [1; p.d.]; 70.21-22 (261, ArsN) [1; d.p., erg.p, chomatism., potism., hyposchism., skaphet., xerol., kormop., anab.]; 104.2-3 (383, UP) [1; d.p.]; 113.2-4 (401, UP) [1; d.p.]; T.Varie 14.14-16 [1; d.]; ZPE 200, 2016, pp. 336-346 frag. b 28-29 (163, Ophis, OxN).

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Section I. Expenses

1. Expenses (General)

2. Seeds

3. Prochreia

4. Animals in Lease

5. Athanatos

6. Supply of Materials

7. Workers’ Transport and per Diem

Section II. Maintenance

1. Maintenance in Labour

2. Provisions for Employee

3. Allowance for Apprentice

4. Maintenance in Marriage

5. Provisions for the Elderly

Section III. Taxation

1. Taxes in Sale

2. Taxes in Credit

3. Taxes in Labour

4. Taxes in lease

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