OPES – Oslo Papyri Electronic System

Background and Physical Properties

Material:

Papyrus

Connections:

P.Oslo inv. 1100

Size:

15.6 x 16.6 cm.

Lines:

15

Publication side:

Recto; the Verso is blank

Palaeographic description:

–

State of preservation:

–

Content

Date:

September 18, 57 A.D.

Origin:

Ibion Eikosipentarouron, Polemonos meris, Arsinoite nome, province of Egypt

Language:

Greek

Genre:

Documentary

Author:

Hermaios, tax collector

Title / Type of text:

List of delinquent taxpayers

Content:

List of persons owing taxes, drawn up by the tax collector in Ibion.

Subjects:

Taxation Tax collection Arrears List

Named people:

Ptolemaios, tax collector of Ibion Nero Claudius Caesar Augustus Germanicus, emperor Ammoneus, elder son of Saras Ammoneus, younger son of Saras

Named places:

Ibion

English translation:

From Hermaios, poll-tax proctor of Ibion, according to request: those owing, up to the month Sebastos of the present fourth year of the reign of Nero Claudius Caesar Augustus Germanicus Imperator, for poll-tax for the third year and dike-tax for the second year, belonging to (the category of) untraceable tax delinquents, that is: those who have disappeared and have left for unknown places, for poll-tax 1318 silver drachmas and for dike-tax 232 drachmas, total 1550 silver drachmas. Moreover additional dues will have to be paid. The individual items are: Ammoneus, elder son of Saras, for poll-tax 45 drachmas . obols, for dike-tax 6 drachmas 4 obols. Ammoneus, younger son of Saras, for poll-tax 45 drachmas . obols, for dike-tax 6 drachmas 4 obols.

Provenance:

Probably Tebtynis, Polemonos meris, Arsinoite nome, province of Egypt

Acquisition:

Purchased by L. Amundsen from M. Nahman, Cairo, Feb. 18, 1929

Acquisition year:

–

Editions

• Eliassen M de Kat, SO 51, 1976, 145-148
  SB: XIV 12015
  ▾ Corrections:

  • Sijpesteijn PJ, ZPE 55 (1984) p. 157-158Hagedorn D, ZPE 67 (1987) p. 101-104 (l.1)

Further Literature

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