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P.Oslo inv. 1024

Background and Physical Properties

9.8 x 15.2 cm
Publication side:
Recto (Verso: blank)
Palaeographic description:
Quickly penned and highly cursive hand from the Ptolemaic period. Highly abbreviated. Word separation is pretty consistent throughout.
State of preservation:
Unevenly coloured papyrus, with a left to right gradient of increasing darkness, from light to medium brown. Well preserved, except for some minor damage along the fold lines, especially in the lower half, and a worn out top margin. The bottom margin is partly damaged, but its extent is recoverable. The left and right edges are well preserved, but the papyrus is broken off immediately after the right end of the lines, leaving no right margin. Left margin: 2.5 cm. Top margin: ≥ 2 cm. Bottom margin: 3 cm. The papyrus was folded from right to left along three fold lines at 2, 4.3 and 7 cm from the right edge. Left-over-right kollesis apparent 0.5-1 cm from the right edge.


14 July 93 BCE (sec. Hagedorn) / 6 August 184 or 31 July 160 BCE (sec. Bogaert)
Tebtunis [found?], Polemonos meris, Arsinoite nome, Egypt
Title / Type of text:
Banker's receipt / Receipt for tax
Receipt for payment of eparourion-tax to the tax collector’s treasury (logeuterion) in the district of Polemon.
Receipt Bank Logeuterion Tax collection Tax
Named people:
Maros/Maron Dionysios/Diotimos Tryphon son of Komon Khomenis
Named places:
Theogonis Polemonos meris
English translation:
The 21st year, Epeiph 3. Paid into the royal bank in the city to Maros, agent of Dionysios, banker, on account of the king, by Tryphon, son of Komon, of what I have received for us of the whole assessment, for acreage-tax from Theogonis for the 21st year, three thousand 700 copper drachmae, total 3700 drachmae. (Transl. M. de Kat-Eliassen 1975) Year 21, Epeiph 3. Paid into the tax collector’s treasury (logeuterion) in the district of Polemon, to Maron, agent of Diotimos the banker, acting on behalf of the king, from Tryphon son of Komon, on part of the land leased to Khomenis the [?], for surtax on wine-producing land (?), and land tax in Theogonis, in the 21st year, in copper one talent, three thousand seven hundred (drachmas), which makes: talent 1, (drachmas) 3700. (Tr. after Hagedorn 2007 = SB XXX 17728)
Presumably Tebtunis, Arsinoite nome, Egypt
Purchased by L. Amundsen from M. Nahman, Cairo, Feb. 18, 1929
Acquisition year:


  • De Kat-Eliassen, M., Symbolae Osloenses 50, 1975, pp. 75-77
    SB: XIV 11435
  • Hagedorn, D., ZPE 160, 2007, pp. 176-178, picture: p. 176
    SB: XXX 17728

Further Literature


TM 4244


  • Sijpesteijn, P. J. (1982). P. Amsterdam inv. no. 110 : a banker’s receipt. Chronique d’Égypte, 57(114), 291-293. Edition of SB XVI 12399, a parallell to inv. 1024.
  • Bogaert, R. (1987). Banques et banquiers dans l’Arsinoïte à l’époque ptolémaïque. Zeitschrift Für Papyrologie Und Epigraphik, 68, 35–75. Proposes the date 6 August 184 or 31 July 160 BCE; the former is preferred on account of the formulaic language; see p. 69 [= BL IX, p. 274].
  • Casarico, L. (1987). Crocodilopolis-Ptolemais Euergetis in epoca tolemaica. Aegyptus, 67(1/2), 127–159. Identifies πόλις ed. pr. l. 2 as a shorthand for Krokodeilopolis; see p. 133. NB: D. Hagedorn’s new edition [= SB XXX 17728] has rendered this reading obsolete.
  • Bogaert, R. (1998). Liste géographique des banques et des banquiers de l’Égypte ptolémaïque. Zeitschrift Für Papyrologie Und Epigraphik, 120, 165–202. Geographical list over bankers of Ptolemaic Egypt; see p. 177.
  • Bogaert, R. (1998). Les opérations des banques de l’Égypte ptolémaïque. Ancient Society, 29, 49–145. List of all attested terms for taxes in Ptolemaic Egypt; see p. 61.
  • Bogaert, R. (2001). Les documents bancaires de l’Égypte gréco-romaine et byzantine. Ancient Society, 31, 173-288. Groups the Greek banker’s receipts according to the formulas displayed; see pp. 179-180.
  • Maresch, K. (2009). 10. Zur Frage der Erbpacht und des Privateigentums bei Wein- und Gartenland im ptolemäischen Ägypten. In R. Eberhard, H. Kockelmann, S. Pfeiffer, & M. Schentuleit (Eds.), “… vor dem Papyrus sind alle gleich!” Papyrologische Beiträge zu Ehren von Bärbel Kramer (P. Kramer) (pp. 124-133). Walter de Gruyter. On the function, relationship, and spatial and temporal distribution of various kinds of land tax such as ἐπαρούριον (l. 7), φόροι and ἐκφόρια; see p. 131.

Record last modified 2024-05-10 10:10:37