A copy of an imperial rescript of Severus (posted at Alexandria) ruling that a person who cedes his property to avoid a liturgy cedes it to the nominee who takes over the liturgy, not to the treasury, without loss of status. It is followed by a declaration to the Oxyrhynchite strategus Aurelius Leonides by Aemilius Stephanos of Sinkepha, who, nominated as collector of village money taxes, invokes the rescript to cede his property to his nominator Aurelius Amois.
In English machine translation
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[…] having ceded [your own property] on account of the liturgy, it is evident that the cession is made not to our treasury but to the person nominated to the liturgy, who, taking over your property, will provide your civic census rating and will discharge the liturgy. For our treasury does not seek such cessions. Your civic status will suffer no harm from this, nor will you be subjected to bodily outrage. Posted in Alexandria, year 8, Pharmouthi.
To Aurelius Leonides, strategus of the Oxyrhynchite nome, from Aemilius Stephanos, son of Hatres, his mother being Tasorapis, from the village of Sinkepha. On the present day I learned that I had been named by Aurelius Amois, son of Patas, his mother being Demetrous, from the same village, for the collectorship of village money revenues of the same Sinkepha for the present year 3, as being well off and suitable. Not in proportion, then, nor for a share of the liturgy, but ceding (my property) to him in accordance with the divine [constitution] set out above, I declare that I have resources of […]
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Cession of property (cessio bonorum, Greek parachoresis) was a legal way to escape a compulsory public service by surrendering one's estate to the person who had nominated you. The rescript's year 8 refers to an earlier reign (Septimius Severus), while the declaration is dated year 3 of Maximinus.
Working translation of the DDbDP edition, made with Claude Opus 5.5 from the edition and the catalogue records shown below (catalogued as Rescript of Severus: Application to a Strategus). It has not been reviewed by a papyrologist: check the edition before citing. Restorations follow the edition; […] marks lost text and (?) an uncertain reading.