Ostracon tax receipt from Elephantine in which the money-tax collectors, acting through an assistant, acknowledge payment by Pachnoubis of a general levy (merismos) for year 2 and an installment toward a levy for two statues and two busts of the emperors Marcus Aurelius and Lucius Verus. It is dated 3 September 162.
In English machine translation
Year 3.
Valerius Serenus and Palachemis, the 2 collectors of money taxes of Elephantine, through Petorzmethis, assistant. Paid by Pachnoubis son of Patransnouphis, his mother being Thinzmethis, for the merismos of year 2, 4 drachmas 2 1/2 obols, and for the merismos for 2 statues and 2 busts of the lords Caesars, on account, 2 drachmas 4 obols. Year 3 of Antoninus and Verus, the lords Caesars, Thoth 6.
A merismos was an apportioned levy distributed among taxpayers; here one was raised to fund imperial statues and busts. The 'year 3' refers to the joint reign of Marcus Aurelius (Antoninus) and Lucius Verus.
Working translation of the DDbDP edition, made with Claude Opus 5.5 from the edition and the catalogue records shown below (catalogued as Reçu pour des contributions, dont celles pour deux statues et deux bustes des empereurs). It has not been reviewed by a papyrologist: check the edition before citing. Restorations follow the edition; […] marks lost text and (?) an uncertain reading.