A bank receipt from Oxyrhynchus dated 15 December 250 recording payment of the enkyklion (property transfer tax) by the councillor Tiberius Claudius Diogenes. He acquired, by irrevocable gift from his foster-mother Aurelia Ammonia, a half share of an old house in the North Quay quarter, and paid 73 drachmas 5 1/2 obols to the public bankers.
In English machine translation
Year 2 of Imperator Caesar Gaius Messius Quintus Traianus Decius Pius Felix and Quintus Herennius Etruscus Messius Decius and Gaius Valens Hostilianus Messius Quintus, the most venerable Caesars, Augusti, Choiak 19. Paid to Aurelius Apollonios and his associate, both councillors of the city of the Oxyrhynchites, public bankers, on account of the enkyklion tax, by Tiberius Claudius Diogenes, son of Tiberius Claudius Diogenes, former kosmetes and agonothete, councillor of the city of the Oxyrhynchites, for the half share belonging to him in the same city in the quarter of the North Quay of an old house and all its appurtenances, which […] from his foster-mother Aurelia Ammonia […], mother Techosous, from the same city of Oxyrhynchus, according to a private contract made in the same month Choiak by way of irrevocable gift, on the valuation he made of the same half share of the house at 3[…]5 drachmas, 5 1/2 obols, as payment of spondē and enkyklion 73 drachmas, 5 1/2 obols, total 73 drachmas 5 1/2 obols.
I, Aurelius Apollonios, former gymnasiarch, councillor, public banker, have signed for the 73 drachmas 5 1/2 obols, total 73 drachmas 5 1/2 obols.
The enkyklion was a tax on transfers of property; the spondē was an additional small levy paid with it. The valuation figure is partly lost, and the verb describing how Diogenes acquired the share is not fully preserved.
Working translation of the DDbDP edition, made with Claude Opus 5.5 from the edition and the catalogue records shown below (catalogued as Receipt for Tax on Sales). It has not been reviewed by a papyrologist: check the edition before citing. Restorations follow the edition; […] marks lost text and (?) an uncertain reading.