A fragment of a register of tax arrears from the Oxyrhynchite nome, late 2nd century AD. It lists taxpayers, including men who have fled to unknown places, with amounts owed for poll tax, prison-guard tax, donkey tax, dike tax and other levies.
In English machine translation
[recto]
[column 1]
[…]
[column 2]
[…]
Sarapammon son of Psois, grandson of Inyris […]
Areios, in place of whom Amois son of Amois, grandson of Apollonios […]
linen-weaving tax […]
Total: 3 names, without distinguishing marks.
And from certain poll-tax payers who have withdrawn to unknown places: […]
Nebo, […]
Sarapammon son of Psois, grandson of Inyris […]
poll tax 16 drachmas, … 3 obols, prison-guard tax […],
six-drachma tax on donkeys 5 drachmas 1 obol, letter-carriers' tax 4 drachmas […]
dike tax 7 drachmas 1/2 obol, assessment for doubles (?) […]
for Herakleotic yokes 10 drachmas […]
for Heliopolitan ones … drachmas 4 obols.
[…]
[verso]
[column 1]
[…]
[column 2]
[…]
"Withdrawn to unknown places" refers to anachoresis, flight of taxpayers to evade obligations; their unpaid taxes were recorded as arrears. The abbreviation "leml" and the "doubles" and "yokes" assessments are of uncertain meaning.
Working translation of the DDbDP edition, made with Claude Opus 5.5 from the edition and the catalogue records shown below (catalogued as List of Arrears of Taxation). It has not been reviewed by a papyrologist: check the edition before citing. Restorations follow the edition; […] marks lost text and (?) an uncertain reading.