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An account of tax arrears owed by the village of Philadelphia in the Arsinoite nome at the start of the 12th year of Claudius (AD 51). It lists outstanding amounts of poll tax, pig tax and dike tax for the 11th, 9th, 8th, 7th and 6th regnal years.
The poll tax (laographia) was the capitation tax paid by adult males; the dike tax (chomatikon) funded maintenance of embankments. The heavy arrears of these years have been linked to poor Nile floods.
Working translation of the DDbDP edition, made with Claude Opus 5.5 from the edition and the catalogue records shown below (catalogued as Account for Arrears). It has not been reviewed by a papyrologist: check the edition before citing. Restorations follow the edition; […] marks lost text and (?) an uncertain reading.
Account of arrears owed at the beginning of the 12th year of Claudius, in Philadelphia, for the poll tax, pig tax, and dike tax for the 11th, 9th, 8th, 7th and 6th years of the same reign. The economic crisis of these years was partly due to unusual Nile floods.
ὀφείλεται εἰς Φαῶφι τοῦ ιβ ἔτους Τιβερίου Κλαυδίου Καίσαρος Σεβαστοῦ Γερμανικοῦ Αὐτοκράτορος Φιλαδελφείας· ιβ ἔτους λαογραφίας πρὸς σύνοψιν ια ἔτους δραχμαὶ Γξη θ ἔτους ὑικῆς σμδ χωματικοῦ Βφπδ τετρώβολον η ἔτους λαογραφίας τάλαντα β Γρϙ ὀβολοὶ β 𐅵 ὑικῆς φϙγ πεντώβολον χωματικοῦ …
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