GEI035
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Translation:
God!
Whoever imports something to the region of the Kyparisseans, when he unloads the merchandise, will record it to the pentecostologoi and pay the pentecoste before exhibiting or selling anything; otherwise, he will pay tenfold the amount of the pentecoste. One will record to the pentecostologoi whatever he exports by sea and pay the pentecoste; then, he will load [the merchandise] by calling on the pentecostologos, and he will not load the merchandise before; otherwise, he will pay tenfold the amount of pentecoste, in accordance with the regulations. If someone declares less merchandise than he has the pentecostologos will confiscate what he (i.e. the pentecostologos) claims, in accordance with the regulations. Commentary:
The pentecoste is a harbour tax attested in several cities of the Greek world, but this inscription from a Messenian town is the most complete of the few documents about its regulation (which probably varied from city to city). It is a tax ad valorem and its amount corresponds to the 2% («the fifitieth part») of the merchandise’s value (on the several types of taxes ad valorem and the distinction between these taxes and lump-sum ones, and the limits of this distinction too, see in general Chankowski 2007, 319-323; Carrara 2014a, 442-443). It is indifferently imposed on imports and exports: cf. Anecd. Bekk. 1.297 τῶν εἰσαγομένων εἰς τὸν Πειραιᾶ φορτίων καὶ ἀνδραπόδων ἐκ τῆς ἀλλοδαπῆς πεντηκοστὴν ἐτέλουν οἱ ἔμποροι; see even a Cimolian decree, IG XII 9 44, ll. 30-33, with the new fragments published in Jacobsen, Smith 1968, 188-189; Syll.3 344, ll. 94-98 (letter by Antigonos Monophtalmos about Teos and Lebedos: all the merchandise imported and exported has to be shown in the agora in order to collect tele). Cf. Pl. Leg. 8.847 b7-9 τέλος δὲ ἐν τῇ πόλει μηδένα μηδὲν τελεῖν μήτε ἐξαγομένων χρημάτων μήτ’ εἰσαγομένων, cited by Carrara 2014a,, 442. There is no distinction about the type of merchandise (Vélissaropoulos 1980, 207-208). The duty on import has to be paid at the unloading (ll. 2-7), the one on export before the shipment (ll. 7-13): compare Antigonos’ letter cited supra and Eupolis’ fragment cited infra.
It is not clear whether pentecoste was distinguished from another harbour tax, called ellimenion, collected by ellimenistai. Sometimes there is an equivalence between pentecostologoi and ellimenistai (Poll. 8.132; more generic Anecd. Bekk. 1.251 ἐνλιμενισταί· οἱ ἐν τοῖς λιμέσι τελῶναι). [Dem.] 34.34 (Against Phormion) speaks about a ἀπογραφή of χρήματα loaded on a ship, made by ellimenistai in Bosporos, whose activity is perfectly comparable to the one of Athenian pentecostologoi cited in the same speech at par. 7 (Carrara 2014a,, 451): compare this inscription, which attests that merchants have to ἀπογράψασθαι their merchandise to the pentecostologoi. A control on the merchandise is attributed to ellimenistai even in Aen. Tact. 29.4-6 (Carrara 2014a,, 452). Other attestations of ellimenion do not specify the typology of this duty: Xen. Vect. 4.40, if Bergk’s correction ἐλλιμένια of the transmitted ἐν λιμένι is right; Pl. Resp. 4.425 d3-6; [Arist.] Oec. 1350 a6-11, 16-22, on which see Valente 2011, 211, with bibliography; Polyb. 30.31.12 (amount of the ellimenion at Rhodes before and after the declaration of Delos’ free port; see Walbank 1957-1979, ad loc.); Strabo 13.3.6 (τοῦ λιμένος τὰ τέλη); I.Cret. IV 184, ll. 10-11; I.Cret. IV 186b, ll. 15-18; I.Delphinion 37d, 68; Milet I 3, Delphinion 149, 42-43, where Migeotte 2014, 262, interprets ἐλλιμένιον χαλκοῦν as a duty for transit in the harbor, which substituted a tax ad valorem (a different interpretation in Chankowski 2007, 318, on which see infra).
Probably, ellimenion was a general term which could cover several types of harbour taxes (distinguished from agora ones: Chankowski 2007, 309-310; Carrara 2014a, 442-443), both lump-sum taxes such as harbour duties and ad valorem taxes, while pentecoste was a more specific term for a particular type of ad valorem tax. An analogous hypothesis could be valid for the terms ellimenistai and pentecostologoi: in some cases, there were ellimenistai who controlled the merchandise in order to collect several taxes, probably pentecoste too; otherwise, this control was made by pentecostologoi, a more specific type of telonai for the collection of pentecoste (see especially Migeotte 2014, 261-263; Gauthier 1976, 174-176). Besides the passage from Demosthenes’ Against Phormion cited supra, see I.Kaunos 35.II, ll. 6-11 (Kaunian ateleia decree of Hadrian times), with the correct statements by Marek at pp. 208-209 (here ellimenion is the total income from harbour, even the one derived from merchandise introduced by land; in this document there is a distinction between import and export taxes). Probably, also in a fragment from Eupolis, cited by Poll. 9.30, the term ellimenion refers to the total of port duties; Pollux specifies drawing up a list of several types of duty: τὸ δὲ τέλος ἐλλιμένιον, ὡς Εὔπολις Αὐτολύκωι [fr. 55 Kassel-Austin]· «ἐλλιμένιον δοῦναι πρὶν εἰσβῆναί σε δεῖ», καὶ δεκάτη καὶ εἰκοστὴ καὶ πεντηκοστή, καὶ κατὰ τὸ μέρος τῆς ἑκασταχοῦ εἰσπράξεως τὸ ὄνομα: note that the taxes have to be versed before the unloading, as in the document considered here (however, about Pollux as a historical source, see the cautious remarks by Carrara 2014a, 449-450). Differently, on the basis of this fragment Thiel 1926, 62-67 thinks that in Athens ellimenion and pentecoste were synonyms (an overlapping between pentecoste and ellimenion is proposed by Vélissaropoulos 1980, 218-222 too). For a discussion of all the extant documents about the ellimenion, see Carrara 2014a.
Chankowski 2007, 313-319, argues that the plural ellimenia was a general term for a set of harbour duties, while the singular ellimenion refers to a particular tax (she considers the usage of these terms fundamentally consistent all around the Greek world): the strongest basis for her statement is Syll.3 524 (deal between Praisos and Stalai, two Cretan poleis, 3rd century BC), ll. 6-7, where ellimenion is cited together with two particular types of tax, on purple dye and on fishes; consequently, here ellimenion too is to be interpreted as a particular type of tax. According to her argumentation, differently from the pentecoste, ellimenion was not a tax ad valorem, but a lump-sum tax (316: «un droit d’usage du port»). Her statements about the deal between Praisos and Stalai could be right, but, in other cases, her argument is weaker and this distinction cannot be held for sure (see the answer provided by Carrara 2014a, especially 454-459).
There could be several types of pentecoste. Migeotte (2014, 252, 262) interprets τᾶς πεντηκοστᾶς τᾶς ἐνλιμενίου cited in the Cimolian decree (Jacobsen, Smith 1968, 188-189) as «the pentecoste which is part of the ellimenion (i.e. of the system of harbour duties)»; however, in this case it is preferable to interpret τᾶς ἐνλιμενίου as an adjective and translate «pentecoste of the port» (ellimenion as a noun is neuter), distinguished from an urban pentecoste or something else similar to the πεντηκοστὴ ἀστία attested in IG XI 2 287A, l. 9 (financial statements of Delos hieropoioi; pentecoste and pentecostologoi are frequently cited in these accounts: IG XI 2 161A, ll. 25-26; 162, 29-30; 203, 30-31). On this passage, see Carrara 2014a, 460 (cf. Chankowski 2007, 318). About particular types of pentecoste distinguished on the basis of the place of collection, we can cite even IG II2 334 + SEG 18 13, an Athenian decree about the Panathenaea (336/4 BC): the new fragment published in SEG (ll. 12-15) speaks about ten poletai who sell (the right to collect) the πεντηκοστὴ ἡ ἐν τῆι Νέαι (see Stroud 1998, 28-31: about the poletai, see Arist. Ath. Pol. 47).
In addition to the documents cited supra and infra, other attestations of pentecoste are IG I3 133, l. 25 (Athenian decree concerning the Dioskouroi cult, end of the 5th century BC); IG II2 404, ll. 15-16 (pact between Athens and Ceos, probably during the bellum sociale); IG II2 1635, l. 39 (acts of the Athenian administrators of Delos temple, 377/6-374/3 BC); OGIS 46, l. 12 (inscription from Halicarnassus); IG IV 823, ll. 75-76 (Troizenian documents about some financial statements); finally, the Athenian grain-tax law published by Ronald Stroud (Stroud 1998: on the pentecoste, see especially ll. 5-8 and 55-58, with Stroud’s commentary at 27-31, 78-81). This law mentions a dodekate collected in the islands of Lemnos, Imbros and Scyros (a direct tax on grain to be paid in kind) and a pentecoste sito: it is not clear whether this pentecoste should be interpreted as a direct tax on grain to be paid in kind or as the tax on the sitos imported in the Piraeus, mentioned in [Dem.] 59.27 (Against Neaira), indicated in Etym. Mag. 660.29-33 and Anecd. Bekk. 1.192, as the pentecoste par excellence (the first interpretation, advanced by Stroud, who translates «the 2% tax in terms of grain», has been challenged by most subsequent studies, such as Harris 1999, 271; Fantasia 2004; 514-518; Corsaro 2010, 101-102: refer to them for more bibliography and further details, especially Fantasia’s acute observations). Further literary attestations of the Athenian pentecoste are Andoc. 1.133-134 (On the Mysteries); Dem. 14.27 (On the Symmories); Lycurg. 19; it was cited even by Hyperides in the speech περὶ Εὐβούλου δωρεῶν, according to Harp. s.v. πεντηκοστή and Suda s.v. πεντηκοστή.
ll. 3-4. ἀπογράφομαι is the technical term used to indicate a record-keeping, in this case that of the merchandise. The merchant has to record the merchandise before he can sell it and has to record it again before he can load it on the ship (ll. 8-9). An epigraphical example of the use of this verb is the important Delos’ lex de carbonibus (Syll.3 975: 250 BC): see especially ll. 5-18 (in this case, merchants have to declare to pentecostologoi the price of their merchandise too). Another example is I.Kaunos 35 E, ll. 7-8.
[Dem.] 34.7, among several documents, cites τὴν τῶν πεντηκοστολόγων ἀπογραφήν, evidently the register on which merchants have to ἀπογράψεσθαι. Τhe registration is attested even in [Dem.] 35.30 (Against Lakritos) ἡμεῖς τε οὐδ’ ὀτιοῦν εὑρίσκομεν < - - - > πεπεντηκοστευμένον ἐπὶ τῷ ὀνόματι τῷ τούτων («we could not find any payment for the pentecoste registered by their (i.e. of Lakritos and his companions) name»). Ιn Anactorion inscriptions about the co-administration with the Akarnians of Actian feasts (IG IX 12 583, ll. 31-36), both Anactorians and Akarnians have to provide, in addition to four pentecostologoi, four grammateis, probably in order to compile the ἀπογραφαί (on this inscription see Habicht 1957).
l. 5. καταβάλλω is another technical term and means «to pay a duty»; καταβολαί are the income from the taxes. These terms are very common: see for instance I.Cret. IV 186b, l. 17; Stroud 1998, l. 61. Compare Andoc. 1.134; Dem. 59.26 (the pentecostologos καταβάλλει to the State the income he collected).
l. 10. ἀντιθέσθω should be interpreted as the present imperative of ἀνατίθημαι, not as aorist imperative of ἀντιτίθημαι (Colin 1897, 575-576). The meaning required here is «to load (a ship)» and it is not otherwise attested for ἀντιτίθημαι nor for ἀνατίθημαι; however, it fits better with the preposition ἀνά.
ll. 14-16. The last part informs about the confiscation of merchandise by the pentecostologoi if the merchant declares less merchandise than what is effectively present. According to Colin’s text (however, the meaning is not substantially different from Dittenberger’s text), the pentecostologos confiscates the merchandise absent in the declaration ([ἐπι]καθιξεῖται ὁ πεντηκοστολόγο̣[ς | ὧν κα] χ̣ρ̣ήζηι «the pentecostologos will confiscate the merchandise which he lacks or which he claims»). Colin 1897, 576 thinks that the confiscation of all the non-declared merchandise would be too arbitrary and hypothesizes that the pentecostologos confiscates only the part of the merchandise with the same value as the missing share of pentecoste (so he translates «si le marchand estime trop peu son chargement, l’agent de la cinquantième aura le droit de saisir ce que lui manque (i.e. pour compléter la somme qu’il doit recouvrer), conformément à la ferme des douanes»). However, it is not improbable the the pentecostologoi will confiscate all the non-declared merchandise (this is the opinion of Vélissaropoulos 1980, 210). In Dem. 21.133 (Against Meidias) we find another case of confiscation by pentecostologoi: during an expedition, Meidias takes many luxury articles which the pentecostologoi try to seize. In this case, the pentecostologoi try to seize all the suspected merchandise, even if the cause of the confiscation is different: in order to explain this passage from the Midiana, it is useful to cite Syll.3 229, ll. 1-7, a fair-trade agreement between Hermias of Atarneus and Erythrai (342/1 BC): all that is imported as military equipment (and not as merchandise) is exempted from pentecoste. We can hypothesize that some similar clausolae were applied by these pentecostologoi too, who suspected that not all Meidias’ objects were part of military equipment (on this passage see even Knoepfler 1981, 328-329). On merchandise examination by harbour inspectors, see also Bresson 2008, 100-101.
In Delos’ lex de carbonibus, ll. 14-16, we read ἐὰν δέ τις | παρὰ τὰ γεγραμμένα πωλεῖ, πεντήκοντα |δραχμὰς ὀφειλέτω (the following lines informs about the possibility of a complaint to the agoranomoi): in this case there is a specific fine, even if probably this punishment is reserved to merchants who sell at a price higher than the one declared to pentecostologoi (see ll. 10-14).
ἐπικαθιξεῖται, «to confiscate», is a difficult verb. It is to be interpreted as a future of an unattested ἐπικαθικνέομαι: Collitz and Hoffmann in SGDI compare it with ἐφικνέομαί τινος or καθικνέομαί τινος, «to reach» or «to take something». This technical use is not otherwise attested. Colin 1897, 576 interprets it as a form of another unattested verb, ἐπικαθίζομαι, and cites Hsch. κ 170 Latte, but here Hesychius probably refers to καθικνέομαι (he explains καθίξεσθε like καθάψασθε, and καθικνέομαι can actually mean «to reach, to touch»: see LSJ s.v.). Demosthenes, when he refers to the confiscation in the passage cited supra from the speech Against Meidias, employed the verb ἐπιλαμβάνομαι.
ὀλιγοτιμάω means «to declare less merchandise than effective, to make an insufficient evaluation». The verb is not otherwise attested.
σύγγραφος (feminine) means «regulations for the collecting of the duty» and does not refer to the contract between the city and the pentecostologoi, which has no relevance here: the present document attests regulations about pentecoste collection, not about pentecostologoi’s contract for pentecoste collection (Dareste, Hassoullier, Reinach, RIJG, I, ad loc.). So the term is to be distinguished from συγγραφή, the «standard-contract» for tax collectors.
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Kyparissia. Regulations on pentecoste collection
[θε]ό̣ς̣.
ὅ̣σ̣τις κα ἐσάγ[η] εἰς τὰ̣ν τῶν Κυπαρισσιέ-
ω̣ν χώραν, ἐπεί κα [ἐ]ξέληται τ̣ὰ̣ ἐμπόρια ἀπ-
ο̣γραψάσθω ποτ[ὶ] τοὺς πεντηκοστολόγ[ου-]
5ς̣ κ̣α̣ὶ καταβαλέτ̣ω̣ τὰμ πεντηκοστὰν π[ρὶ-]
ν ἀνάγειν τι ἢ π̣ω̣λεῖν, εἰ δὲ μὴ̣ ἀποτεισά[τ-]
ω δεκαπλόαν· ὅτι δέ τίς κα ἐξάγη κατὰ
θάλασσαν, ἀπογραψάμενος ποτὶ τοὺς
πεντηκοστολόγους καὶ κατα̣βαλ̣ὼν τὰ-
10[ν] πεντηκοστὰν ἀντιθέσθ̣ω̣ πα̣ρ̣α̣κ̣αλέ-
[σ]ας τὸν̣ πεντηκοστολόγον, πρόσθε̣ν
δὲ μὴ ἀντιθέσθω̣, εἰ δὲ μ̣ὴ̣ ἀ̣π̣ο̣τεισάτω
δεκαπλόαν τὰν πεντηκ̣ο̣στὰν κατ[ὰ τ-]
ὰ̣ν̣ σ̣ύ̣γγραφον. εἰ δέ τίς κα̣ ὀ̣λ̣ι̣γοτιμάση
15[ἐπι]καθιξεῖται ὁ πεντηκοστολόγο̣[ς]
[ὧν κα] χ̣ρ̣ήζηι κατὰ τὰν σ̣ύ̣γ̣γραφον̣.
(vac. )
ὅ̣σ̣τις κα ἐσάγ[η] εἰς τὰ̣ν τῶν Κυπαρισσιέ-
ω̣ν χώραν, ἐπεί κα [ἐ]ξέληται τ̣ὰ̣ ἐμπόρια ἀπ-
ο̣γραψάσθω ποτ[ὶ] τοὺς πεντηκοστολόγ[ου-]
5ς̣ κ̣α̣ὶ καταβαλέτ̣ω̣ τὰμ πεντηκοστὰν π[ρὶ-]
ν ἀνάγειν τι ἢ π̣ω̣λεῖν, εἰ δὲ μὴ̣ ἀποτεισά[τ-]
ω δεκαπλόαν· ὅτι δέ τίς κα ἐξάγη κατὰ
θάλασσαν, ἀπογραψάμενος ποτὶ τοὺς
πεντηκοστολόγους καὶ κατα̣βαλ̣ὼν τὰ-
10[ν] πεντηκοστὰν ἀντιθέσθ̣ω̣ πα̣ρ̣α̣κ̣αλέ-
[σ]ας τὸν̣ πεντηκοστολόγον, πρόσθε̣ν
δὲ μὴ ἀντιθέσθω̣, εἰ δὲ μ̣ὴ̣ ἀ̣π̣ο̣τεισάτω
δεκαπλόαν τὰν πεντηκ̣ο̣στὰν κατ[ὰ τ-]
ὰ̣ν̣ σ̣ύ̣γγραφον. εἰ δέ τίς κα̣ ὀ̣λ̣ι̣γοτιμάση
15[ἐπι]καθιξεῖται ὁ πεντηκοστολόγο̣[ς]
[ὧν κα] χ̣ρ̣ήζηι κατὰ τὰν σ̣ύ̣γ̣γραφον̣.
(vac. )
God!
Whoever imports something to the region of the Kyparisseans, when he unloads the merchandise, will record it to the pentecostologoi and pay the pentecoste before exhibiting or selling anything; otherwise, he will pay tenfold the amount of the pentecoste. One will record to the pentecostologoi whatever he exports by sea and pay the pentecoste; then, he will load [the merchandise] by calling on the pentecostologos, and he will not load the merchandise before; otherwise, he will pay tenfold the amount of pentecoste, in accordance with the regulations. If someone declares less merchandise than he has the pentecostologos will confiscate what he (i.e. the pentecostologos) claims, in accordance with the regulations. Commentary:
The pentecoste is a harbour tax attested in several cities of the Greek world, but this inscription from a Messenian town is the most complete of the few documents about its regulation (which probably varied from city to city). It is a tax ad valorem and its amount corresponds to the 2% («the fifitieth part») of the merchandise’s value (on the several types of taxes ad valorem and the distinction between these taxes and lump-sum ones, and the limits of this distinction too, see in general Chankowski 2007, 319-323; Carrara 2014a, 442-443). It is indifferently imposed on imports and exports: cf. Anecd. Bekk. 1.297 τῶν εἰσαγομένων εἰς τὸν Πειραιᾶ φορτίων καὶ ἀνδραπόδων ἐκ τῆς ἀλλοδαπῆς πεντηκοστὴν ἐτέλουν οἱ ἔμποροι; see even a Cimolian decree, IG XII 9 44, ll. 30-33, with the new fragments published in Jacobsen, Smith 1968, 188-189; Syll.3 344, ll. 94-98 (letter by Antigonos Monophtalmos about Teos and Lebedos: all the merchandise imported and exported has to be shown in the agora in order to collect tele). Cf. Pl. Leg. 8.847 b7-9 τέλος δὲ ἐν τῇ πόλει μηδένα μηδὲν τελεῖν μήτε ἐξαγομένων χρημάτων μήτ’ εἰσαγομένων, cited by Carrara 2014a,, 442. There is no distinction about the type of merchandise (Vélissaropoulos 1980, 207-208). The duty on import has to be paid at the unloading (ll. 2-7), the one on export before the shipment (ll. 7-13): compare Antigonos’ letter cited supra and Eupolis’ fragment cited infra.
It is not clear whether pentecoste was distinguished from another harbour tax, called ellimenion, collected by ellimenistai. Sometimes there is an equivalence between pentecostologoi and ellimenistai (Poll. 8.132; more generic Anecd. Bekk. 1.251 ἐνλιμενισταί· οἱ ἐν τοῖς λιμέσι τελῶναι). [Dem.] 34.34 (Against Phormion) speaks about a ἀπογραφή of χρήματα loaded on a ship, made by ellimenistai in Bosporos, whose activity is perfectly comparable to the one of Athenian pentecostologoi cited in the same speech at par. 7 (Carrara 2014a,, 451): compare this inscription, which attests that merchants have to ἀπογράψασθαι their merchandise to the pentecostologoi. A control on the merchandise is attributed to ellimenistai even in Aen. Tact. 29.4-6 (Carrara 2014a,, 452). Other attestations of ellimenion do not specify the typology of this duty: Xen. Vect. 4.40, if Bergk’s correction ἐλλιμένια of the transmitted ἐν λιμένι is right; Pl. Resp. 4.425 d3-6; [Arist.] Oec. 1350 a6-11, 16-22, on which see Valente 2011, 211, with bibliography; Polyb. 30.31.12 (amount of the ellimenion at Rhodes before and after the declaration of Delos’ free port; see Walbank 1957-1979, ad loc.); Strabo 13.3.6 (τοῦ λιμένος τὰ τέλη); I.Cret. IV 184, ll. 10-11; I.Cret. IV 186b, ll. 15-18; I.Delphinion 37d, 68; Milet I 3, Delphinion 149, 42-43, where Migeotte 2014, 262, interprets ἐλλιμένιον χαλκοῦν as a duty for transit in the harbor, which substituted a tax ad valorem (a different interpretation in Chankowski 2007, 318, on which see infra).
Probably, ellimenion was a general term which could cover several types of harbour taxes (distinguished from agora ones: Chankowski 2007, 309-310; Carrara 2014a, 442-443), both lump-sum taxes such as harbour duties and ad valorem taxes, while pentecoste was a more specific term for a particular type of ad valorem tax. An analogous hypothesis could be valid for the terms ellimenistai and pentecostologoi: in some cases, there were ellimenistai who controlled the merchandise in order to collect several taxes, probably pentecoste too; otherwise, this control was made by pentecostologoi, a more specific type of telonai for the collection of pentecoste (see especially Migeotte 2014, 261-263; Gauthier 1976, 174-176). Besides the passage from Demosthenes’ Against Phormion cited supra, see I.Kaunos 35.II, ll. 6-11 (Kaunian ateleia decree of Hadrian times), with the correct statements by Marek at pp. 208-209 (here ellimenion is the total income from harbour, even the one derived from merchandise introduced by land; in this document there is a distinction between import and export taxes). Probably, also in a fragment from Eupolis, cited by Poll. 9.30, the term ellimenion refers to the total of port duties; Pollux specifies drawing up a list of several types of duty: τὸ δὲ τέλος ἐλλιμένιον, ὡς Εὔπολις Αὐτολύκωι [fr. 55 Kassel-Austin]· «ἐλλιμένιον δοῦναι πρὶν εἰσβῆναί σε δεῖ», καὶ δεκάτη καὶ εἰκοστὴ καὶ πεντηκοστή, καὶ κατὰ τὸ μέρος τῆς ἑκασταχοῦ εἰσπράξεως τὸ ὄνομα: note that the taxes have to be versed before the unloading, as in the document considered here (however, about Pollux as a historical source, see the cautious remarks by Carrara 2014a, 449-450). Differently, on the basis of this fragment Thiel 1926, 62-67 thinks that in Athens ellimenion and pentecoste were synonyms (an overlapping between pentecoste and ellimenion is proposed by Vélissaropoulos 1980, 218-222 too). For a discussion of all the extant documents about the ellimenion, see Carrara 2014a.
Chankowski 2007, 313-319, argues that the plural ellimenia was a general term for a set of harbour duties, while the singular ellimenion refers to a particular tax (she considers the usage of these terms fundamentally consistent all around the Greek world): the strongest basis for her statement is Syll.3 524 (deal between Praisos and Stalai, two Cretan poleis, 3rd century BC), ll. 6-7, where ellimenion is cited together with two particular types of tax, on purple dye and on fishes; consequently, here ellimenion too is to be interpreted as a particular type of tax. According to her argumentation, differently from the pentecoste, ellimenion was not a tax ad valorem, but a lump-sum tax (316: «un droit d’usage du port»). Her statements about the deal between Praisos and Stalai could be right, but, in other cases, her argument is weaker and this distinction cannot be held for sure (see the answer provided by Carrara 2014a, especially 454-459).
There could be several types of pentecoste. Migeotte (2014, 252, 262) interprets τᾶς πεντηκοστᾶς τᾶς ἐνλιμενίου cited in the Cimolian decree (Jacobsen, Smith 1968, 188-189) as «the pentecoste which is part of the ellimenion (i.e. of the system of harbour duties)»; however, in this case it is preferable to interpret τᾶς ἐνλιμενίου as an adjective and translate «pentecoste of the port» (ellimenion as a noun is neuter), distinguished from an urban pentecoste or something else similar to the πεντηκοστὴ ἀστία attested in IG XI 2 287A, l. 9 (financial statements of Delos hieropoioi; pentecoste and pentecostologoi are frequently cited in these accounts: IG XI 2 161A, ll. 25-26; 162, 29-30; 203, 30-31). On this passage, see Carrara 2014a, 460 (cf. Chankowski 2007, 318). About particular types of pentecoste distinguished on the basis of the place of collection, we can cite even IG II2 334 + SEG 18 13, an Athenian decree about the Panathenaea (336/4 BC): the new fragment published in SEG (ll. 12-15) speaks about ten poletai who sell (the right to collect) the πεντηκοστὴ ἡ ἐν τῆι Νέαι (see Stroud 1998, 28-31: about the poletai, see Arist. Ath. Pol. 47).
In addition to the documents cited supra and infra, other attestations of pentecoste are IG I3 133, l. 25 (Athenian decree concerning the Dioskouroi cult, end of the 5th century BC); IG II2 404, ll. 15-16 (pact between Athens and Ceos, probably during the bellum sociale); IG II2 1635, l. 39 (acts of the Athenian administrators of Delos temple, 377/6-374/3 BC); OGIS 46, l. 12 (inscription from Halicarnassus); IG IV 823, ll. 75-76 (Troizenian documents about some financial statements); finally, the Athenian grain-tax law published by Ronald Stroud (Stroud 1998: on the pentecoste, see especially ll. 5-8 and 55-58, with Stroud’s commentary at 27-31, 78-81). This law mentions a dodekate collected in the islands of Lemnos, Imbros and Scyros (a direct tax on grain to be paid in kind) and a pentecoste sito: it is not clear whether this pentecoste should be interpreted as a direct tax on grain to be paid in kind or as the tax on the sitos imported in the Piraeus, mentioned in [Dem.] 59.27 (Against Neaira), indicated in Etym. Mag. 660.29-33 and Anecd. Bekk. 1.192, as the pentecoste par excellence (the first interpretation, advanced by Stroud, who translates «the 2% tax in terms of grain», has been challenged by most subsequent studies, such as Harris 1999, 271; Fantasia 2004; 514-518; Corsaro 2010, 101-102: refer to them for more bibliography and further details, especially Fantasia’s acute observations). Further literary attestations of the Athenian pentecoste are Andoc. 1.133-134 (On the Mysteries); Dem. 14.27 (On the Symmories); Lycurg. 19; it was cited even by Hyperides in the speech περὶ Εὐβούλου δωρεῶν, according to Harp. s.v. πεντηκοστή and Suda s.v. πεντηκοστή.
ll. 3-4. ἀπογράφομαι is the technical term used to indicate a record-keeping, in this case that of the merchandise. The merchant has to record the merchandise before he can sell it and has to record it again before he can load it on the ship (ll. 8-9). An epigraphical example of the use of this verb is the important Delos’ lex de carbonibus (Syll.3 975: 250 BC): see especially ll. 5-18 (in this case, merchants have to declare to pentecostologoi the price of their merchandise too). Another example is I.Kaunos 35 E, ll. 7-8.
[Dem.] 34.7, among several documents, cites τὴν τῶν πεντηκοστολόγων ἀπογραφήν, evidently the register on which merchants have to ἀπογράψεσθαι. Τhe registration is attested even in [Dem.] 35.30 (Against Lakritos) ἡμεῖς τε οὐδ’ ὀτιοῦν εὑρίσκομεν < - - - > πεπεντηκοστευμένον ἐπὶ τῷ ὀνόματι τῷ τούτων («we could not find any payment for the pentecoste registered by their (i.e. of Lakritos and his companions) name»). Ιn Anactorion inscriptions about the co-administration with the Akarnians of Actian feasts (IG IX 12 583, ll. 31-36), both Anactorians and Akarnians have to provide, in addition to four pentecostologoi, four grammateis, probably in order to compile the ἀπογραφαί (on this inscription see Habicht 1957).
l. 5. καταβάλλω is another technical term and means «to pay a duty»; καταβολαί are the income from the taxes. These terms are very common: see for instance I.Cret. IV 186b, l. 17; Stroud 1998, l. 61. Compare Andoc. 1.134; Dem. 59.26 (the pentecostologos καταβάλλει to the State the income he collected).
l. 10. ἀντιθέσθω should be interpreted as the present imperative of ἀνατίθημαι, not as aorist imperative of ἀντιτίθημαι (Colin 1897, 575-576). The meaning required here is «to load (a ship)» and it is not otherwise attested for ἀντιτίθημαι nor for ἀνατίθημαι; however, it fits better with the preposition ἀνά.
ll. 14-16. The last part informs about the confiscation of merchandise by the pentecostologoi if the merchant declares less merchandise than what is effectively present. According to Colin’s text (however, the meaning is not substantially different from Dittenberger’s text), the pentecostologos confiscates the merchandise absent in the declaration ([ἐπι]καθιξεῖται ὁ πεντηκοστολόγο̣[ς | ὧν κα] χ̣ρ̣ήζηι «the pentecostologos will confiscate the merchandise which he lacks or which he claims»). Colin 1897, 576 thinks that the confiscation of all the non-declared merchandise would be too arbitrary and hypothesizes that the pentecostologos confiscates only the part of the merchandise with the same value as the missing share of pentecoste (so he translates «si le marchand estime trop peu son chargement, l’agent de la cinquantième aura le droit de saisir ce que lui manque (i.e. pour compléter la somme qu’il doit recouvrer), conformément à la ferme des douanes»). However, it is not improbable the the pentecostologoi will confiscate all the non-declared merchandise (this is the opinion of Vélissaropoulos 1980, 210). In Dem. 21.133 (Against Meidias) we find another case of confiscation by pentecostologoi: during an expedition, Meidias takes many luxury articles which the pentecostologoi try to seize. In this case, the pentecostologoi try to seize all the suspected merchandise, even if the cause of the confiscation is different: in order to explain this passage from the Midiana, it is useful to cite Syll.3 229, ll. 1-7, a fair-trade agreement between Hermias of Atarneus and Erythrai (342/1 BC): all that is imported as military equipment (and not as merchandise) is exempted from pentecoste. We can hypothesize that some similar clausolae were applied by these pentecostologoi too, who suspected that not all Meidias’ objects were part of military equipment (on this passage see even Knoepfler 1981, 328-329). On merchandise examination by harbour inspectors, see also Bresson 2008, 100-101.
In Delos’ lex de carbonibus, ll. 14-16, we read ἐὰν δέ τις | παρὰ τὰ γεγραμμένα πωλεῖ, πεντήκοντα |δραχμὰς ὀφειλέτω (the following lines informs about the possibility of a complaint to the agoranomoi): in this case there is a specific fine, even if probably this punishment is reserved to merchants who sell at a price higher than the one declared to pentecostologoi (see ll. 10-14).
ἐπικαθιξεῖται, «to confiscate», is a difficult verb. It is to be interpreted as a future of an unattested ἐπικαθικνέομαι: Collitz and Hoffmann in SGDI compare it with ἐφικνέομαί τινος or καθικνέομαί τινος, «to reach» or «to take something». This technical use is not otherwise attested. Colin 1897, 576 interprets it as a form of another unattested verb, ἐπικαθίζομαι, and cites Hsch. κ 170 Latte, but here Hesychius probably refers to καθικνέομαι (he explains καθίξεσθε like καθάψασθε, and καθικνέομαι can actually mean «to reach, to touch»: see LSJ s.v.). Demosthenes, when he refers to the confiscation in the passage cited supra from the speech Against Meidias, employed the verb ἐπιλαμβάνομαι.
ὀλιγοτιμάω means «to declare less merchandise than effective, to make an insufficient evaluation». The verb is not otherwise attested.
σύγγραφος (feminine) means «regulations for the collecting of the duty» and does not refer to the contract between the city and the pentecostologoi, which has no relevance here: the present document attests regulations about pentecoste collection, not about pentecostologoi’s contract for pentecoste collection (Dareste, Hassoullier, Reinach, RIJG, I, ad loc.). So the term is to be distinguished from συγγραφή, the «standard-contract» for tax collectors.
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Walbank, F.W. (1957-1979), A Historical Commentary on Polybius, I-III, Oxford Author: Stefano Fanucchi Last update: March 2017 DOI: 10.25429/sns.it/lettere/GEI035
TM Number:
804539
Author: Stefano Fanucchi
Last Update: March 2017
DOI: 10.25429/sns.it/lettere/GEI035
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Fantasia);</bibl> 144 <bibl><ref target="GEIBibl/#bibl2101">Bresson 2016 </ref>, 308 (in English)</bibl> 145 </div> 146 147 <div type="bibliography" subtype="other"> 148 <head>Bibliography</head> 149 <bibl><ref target="GEIBibl/#bibl2102">Thiel 1926, 54-67;</ref></bibl> 150 <bibl><ref target="GEIBibl/#bibl2103">Schwahn 1937, cols. 531-532;</ref></bibl> 151 <bibl><ref target="GEIBibl/#bibl0210">Vélissaropoulos 1980</ref>, 205-222;</bibl> 152 <bibl><ref target="GEIBibl/#bibl1988">Stroud 1998</ref>, 27-31, 78-81;</bibl> 153 <bibl><ref target="GEIBibl/#bibl2104">Migeotte 2001, 164-170</ref></bibl> 154 <bibl><ref target="GEIBibl/#bibl1990">Bresson 2008</ref>, 99-101 (and 72-133 for trade regulations in general; cf. revised English version: <bibl><ref target="GEIBibl/#bibl2101">Bresson 2016</ref>, 286-338</bibl>);</bibl> 155 <bibl><ref target="GEIBibl/#bibl2105">Chankowski 2007</ref>, 313-319 and passim;</bibl> 156 <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014, 441-464;</ref></bibl> 157 <bibl><ref target="GEIBibl/#bibl2024">Migeotte 2014</ref>, 94-96, 110-111, 116-117, 248-263;</bibl> 158 <bibl><ref target="GEIBibl/#bibl2101">Bresson 2016</ref>, 307-309</bibl> 159 </div> 160 161 <div type="edition" xml:lang="grc" xml:space="preserve"> 162 <ab> 163 <lb n="1"/><w lemma="θεός"><supplied reason="lost">θε</supplied><unclear>ός</unclear></w>. 164 <lb n="2"/><w lemma="ὅστις"><unclear>ὅσ</unclear>τις</w> <w lemma="κα">κα</w> <rs type="economic"><w lemma="εἰσάγω">ἐσάγ<supplied reason="lost">η</supplied></w></rs> <w lemma="εἰς">εἰς</w> <w lemma="ὁ">τ<unclear>ὰ</unclear>ν</w> <w lemma="ὁ"><supplied reason="undefined" evidence="previouseditor">τῶν</supplied></w> <rs ref="GEIListPlace/#plc0102" type="ethnic"><w lemma="Κυπαρισσιεύς"><supplied reason="undefined" evidence="previouseditor">Κυπαρισσιέ</supplied><lb n="3" break="no"/><unclear>ω</unclear>ν</w></rs> 165 <w lemma="χώρα">χώραν</w>, <w lemma="ἐπεί">ἐπεί</w> <w lemma="κα">κα</w> <w lemma="ἐξαιρέω"><supplied reason="lost">ἐ</supplied>ξέληται</w> <w lemma="ὁ"><unclear>τὰ</unclear></w> <rs type="economic"><w lemma="ἐμπόριον"><supplied reason="undefined" evidence="previouseditor">ἐμπόρια</supplied></w></rs> <rs type="economic"><w lemma="ἀπογράφω"><supplied reason="undefined" evidence="previouseditor">ἀπ</supplied><lb n="4" break="no"/><unclear>ο</unclear>γραψάσθω</w></rs> 166 <w lemma="πρός">ποτ<supplied reason="lost">ὶ</supplied></w> <w lemma="ὁ">τοὺς</w> <rs type="economic"><w lemma="πεντηκοστολόγος">πε<corr>ν</corr>τη<supplied reason="undefined" evidence="previouseditor">κοστολόγ</supplied><supplied reason="lost">ου</supplied><lb n="5" break="no"/><unclear>ς</unclear></w></rs> 167 <w lemma="καί"><unclear>κα</unclear>ὶ</w> <rs type="economic"><w lemma="καταβάλλω">καταβαλέ<unclear>τω</unclear></w></rs> <w lemma="ὁ">τὰμ</w> <rs type="economic"><w lemma="πεντηκοστή">πεντη<supplied reason="undefined" evidence="previouseditor">κοστὰν</supplied></w></rs> <w lemma="πρίν"><supplied reason="undefined" evidence="previouseditor">π</supplied><supplied reason="lost">ρὶ</supplied><lb n="6" break="no"/>ν</w> 168 <w lemma="ἀνάγω">ἀνάγειν</w> <w lemma="τις">τι</w> <w lemma="ἤ">ἢ</w> <rs type="economic"><w lemma="πωλέω"><unclear>πω</unclear>λεῖν</w></rs>, <w lemma="εἰ">εἰ</w> <w lemma="δέ">δὲ</w> <w lemma="μή">μ<unclear>ὴ</unclear></w> <rs type="economic"><w lemma="ἀποτίνω"><supplied reason="undefined" evidence="previouseditor">ἀποτεισά</supplied><supplied reason="lost">τ</supplied><lb n="6" break="no"/>ω</w></rs> 169 <w lemma="δεκαπλόος">δεκαπλόαν</w>· <w lemma="ὅστις">ὅτι</w> <w lemma="δέ">δέ</w> <w lemma="τις">τίς</w> <w lemma="κα">κα</w> <rs type="economic"><w lemma="ἐξάγω">ἐξά<supplied reason="undefined" evidence="previouseditor">γη</supplied></w></rs> <w lemma="κατά"><supplied reason="undefined" evidence="previouseditor">κατὰ</supplied></w> 170 <lb n="8"/><w lemma="θάλασσα">θάλασσαν</w>, <rs type="economic"><w lemma="ἀπογράφω">ἀπογραψάμενος</w></rs> <w lemma="πρός">ποτὶ</w> <w lemma="ὁ"><supplied reason="undefined" evidence="previouseditor">τοὺς</supplied></w> 171 <lb n="9"/><rs type="economic"><w lemma="πεντηκοστολόγος">πεντηκοστολόγους</w></rs> <w lemma="καί">καὶ</w> <rs type="economic"><w lemma="καταβάλλω">κατ<unclear>α</unclear>βα<unclear>λ</unclear><supplied reason="undefined" evidence="previouseditor">ὼν</supplied></w></rs> <w lemma="ὁ"><supplied reason="undefined" evidence="previouseditor">τὰ</supplied><lb n="10" break="no"/><supplied reason="lost">ν</supplied></w> 172 <rs type="economic"><w lemma="πεντηκοστή">πεντηκοστὰν</w></rs> <w lemma="ἀνατίθημι">ἀντιθέσ<unclear>θω</unclear></w> <w lemma="παρακαλέω">π<unclear>αρακ</unclear>αλέ<lb n="11" break="no"/><supplied reason="lost">σ</supplied>ας</w> 173 <w lemma="ὁ">τὸ<unclear>ν</unclear></w> <rs type="economic"><w lemma="πεντηκοστολόγος">πεντηκοστολόγον</w></rs>, <w lemma="πρόσθεν">πρόσθ<unclear>ε</unclear><supplied reason="undefined" evidence="previouseditor">ν</supplied></w> 174 <lb n="12"/><w lemma="δέ">δὲ</w> <w lemma="μή">μὴ</w> <w lemma="ἀντιτίθημι">ἀντιθέσθ<unclear>ω</unclear></w>, <w lemma="εἰ">εἰ</w> <w lemma="δέ">δὲ</w> <w lemma="μή"><unclear>μὴ</unclear></w> <rs type="economic"><w lemma="ἀποτίνω"><unclear>ἀπο</unclear>τεισάτ<supplied reason="undefined" evidence="previouseditor">ω</supplied></w></rs> 175 <lb n="13"/><w lemma="δεκαπλόος">δεκαπλόαν</w> <w lemma="ὁ">τὰν</w> <rs type="economic"><w lemma="πεντηκοστή">πεντη<unclear>κο</unclear>στὰν</w></rs> <w lemma="κατά">κατ<supplied reason="lost">ὰ</supplied></w> <w lemma="ὁ"><supplied reason="lost">τ</supplied><lb n="14" break="no"/><unclear>ὰν</unclear></w> 176 <rs type="economic"><w lemma="σύγγραφος"><unclear>σύ</unclear>γγραφον</w></rs>. <w lemma="εἰ">εἰ</w> <w lemma="δέ">δέ</w> <w lemma="τις">τίς</w> <w lemma="κα">κ<unclear>α</unclear></w> <rs type="economic"><w lemma="ὀλιγοτιμάω"><unclear>ὀλι</unclear>γοτιμάση</w></rs> 177 <lb n="15"/><rs type="economic"><w lemma="ἐπικαθικνέομαι"><supplied reason="lost">ἐπι</supplied>καθιξεῖται</w></rs> <w lemma="ὁ">ὁ</w> <rs type="economic"><w lemma="πεντηκοστολόγος">πεντηκοστολόγ<unclear>ο</unclear><supplied reason="lost">ς</supplied></w></rs> 178 <lb n="16"/><w lemma="ὅς"><supplied reason="lost">ὧν</supplied></w> <w lemma="κα"><supplied reason="lost">κα</supplied></w> <w lemma="χρῄζω"><unclear>χρ</unclear>ήζηι</w> <w lemma="κατά">κατὰ</w> <w lemma="ὁ">τὰν</w> <rs type="economic"><w lemma="σύγγραφος"><unclear>σύγ</unclear>γραφο<unclear>ν</unclear></w></rs>. 179 <lb/><space extent="unknown" unit="line"/> 180 </ab> 181 </div> 182 183 <div type="apparatus" xml:lang="la"> 184 <head>Apparatus criticus</head> 185 <p> 186 l. 2: <foreign xml:lang="grc"><supplied reason="lost">ὅσ</supplied>τις</foreign> Colin : <foreign xml:lang="grc"><supplied reason="lost">ὅ τι</supplied> τις</foreign> Leonardos : <foreign xml:lang="grc">ε<supplied reason="lost">ἴ</supplied> τις</foreign> Dittenberger. 187 l. 4: <foreign xml:lang="grc"><orig>πεμτη-</orig></foreign> lapis. 188 l. 16: <foreign xml:lang="grc"><supplied reason="lost">ὧν κα χρ</supplied>ήζηι</foreign> Colin : <foreign xml:lang="grc"><supplied reason="lost">ὥς κα χρ</supplied>ῄζῃ</foreign> Dittenberger : <foreign xml:lang="grc"><supplied reason="lost">ὅς vel εἴ κα χρ</supplied>ήζηι</foreign> Leonardos. 189 </p> 190 </div> 191 192 <div type="translation" xml:lang="en" xml:space="preserve"> 193 <head>Translation</head> 194 <lb/><p>God!</p> 195 <lb/><p>Whoever imports something to the region of the Kyparisseans, when he unloads the merchandise, will record it to the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> and pay the <foreign xml:lang="grc-Latn">pentecoste</foreign> before exhibiting or selling anything; otherwise, he will pay tenfold the amount of the <foreign xml:lang="grc-Latn">pentecoste</foreign>. One will record to the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> whatever he exports by sea and pay the <foreign xml:lang="grc-Latn">pentecoste</foreign>; then, he will load <supplied reason="lost">the merchandise</supplied> by calling on the <foreign xml:lang="grc-Latn">pentecostologos</foreign>, and he will not load the merchandise before; otherwise, he will pay tenfold the amount of <foreign xml:lang="grc-Latn">pentecoste</foreign>, in accordance with the regulations. If someone declares less merchandise than he has the <foreign xml:lang="grc-Latn">pentecostologos</foreign> will confiscate what he <supplied reason="explanation">the pentecostologos</supplied> claims, in accordance with the regulations.</p> 196 </div> 197 198 <div type="commentary" xml:lang="en" xml:space="preserve"> 199 <head>Commentary</head> 200 <lb/><p>The <foreign xml:lang="grc-Latn">pentecoste</foreign> is a harbour tax attested in several cities of the Greek world, but this inscription from a Messenian town is the most complete of the few documents about its regulation (which probably varied from city to city). It is a tax <foreign xml:lang="la">ad valorem</foreign> and its amount corresponds to the 2% («the fifitieth part») of the merchandise’s value (on the several types of taxes <foreign xml:lang="la">ad valorem</foreign> and the distinction between these taxes and lump-sum ones, and the limits of this distinction too, see in general <bibl>Chankowski 2007, 319-323</bibl>; <bibl>Carrara 2014a, 442-443</bibl>). It is indifferently imposed on imports and exports: cf. <bibl><title>Anecd. Bekk.</title> 1.297</bibl> <foreign xml:lang="grc">τῶν εἰσαγομένων εἰς τὸν Πειραιᾶ φορτίων καὶ ἀνδραπόδων ἐκ τῆς ἀλλοδαπῆς πεντηκοστὴν ἐτέλουν οἱ ἔμποροι</foreign>; see even a Cimolian decree, <bibl><ref target="GEIBibl/#bibl1993"><title level="m">IG</title> XII 9</ref> 44, ll. 30-33</bibl>, with the new fragments published in <bibl>Jacobsen, Smith 1968, 188-189</bibl>; <bibl><ref target="GEIBibl/#bibl0014"><title level="m">Syll</title></ref>.<edition>3</edition> 344, ll. 94-98</bibl> (letter by Antigonos Monophtalmos about Teos and Lebedos: all the merchandise imported and exported has to be shown in the agora in order to collect <foreign xml:lang="grc-Latn">tele</foreign>). Cf. <bibl>Pl. <title level="m">Leg.</title> 8.847 b7-9</bibl> <foreign xml:lang="grc"> τέλος δὲ ἐν τῇ πόλει μηδένα μηδὲν τελεῖν μήτε ἐξαγομένων χρημάτων μήτ’ εἰσαγομένων</foreign>, cited by <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a,</ref>, 442</bibl>. There is no distinction about the type of merchandise (<bibl><ref target="GEIBibl/#bibl0210">Vélissaropoulos 1980</ref>, 207-208</bibl>). The duty on import has to be paid at the unloading (ll. 2-7), the one on export before the shipment (ll. 7-13): compare Antigonos’ letter cited <foreign xml:lang="la">supra</foreign> and Eupolis’ fragment cited <foreign xml:lang="la">infra</foreign>.</p> 201 <lb/><p>It is not clear whether <foreign xml:lang="grc-Latn">pentecoste</foreign> was distinguished from another harbour tax, called <foreign xml:lang="grc-Latn">ellimenion</foreign>, collected by <foreign xml:lang="grc-Latn">ellimenistai</foreign>. Sometimes there is an equivalence between <foreign xml:lang="grc-Latn">pentecostologoi</foreign> and <foreign xml:lang="grc-Latn">ellimenistai</foreign> (<bibl>Poll. 8.132</bibl>; more generic <bibl><title>Anecd. Bekk.</title> 1.251</bibl> <foreign xml:lang="grc">ἐνλιμενισταί· οἱ ἐν τοῖς λιμέσι τελῶναι</foreign>). <bibl>[Dem.] 34.34 (<title level="m">Against Phormion</title>)</bibl> speaks about a <foreign xml:lang="grc">ἀπογραφή</foreign> of <foreign xml:lang="grc">χρήματα</foreign> loaded on a ship, made by <foreign xml:lang="grc-Latn">ellimenistai</foreign> in Bosporos, whose activity is perfectly comparable to the one of Athenian <foreign xml:lang="grc-Latn">pentecostologoi</foreign> cited in the same speech at <bibl>par. 7</bibl> (<bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a,</ref>, 451</bibl>): compare this inscription, which attests that merchants have to <foreign xml:lang="grc">ἀπογράψασθαι</foreign> their merchandise to the <foreign xml:lang="grc-Latn">pentecostologoi</foreign>. A control on the merchandise is attributed to <foreign xml:lang="grc-Latn">ellimenistai</foreign> even in <bibl>Aen. Tact. 29.4-6</bibl> (<bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a,</ref>, 452</bibl>). Other attestations of <foreign xml:lang="grc-Latn">ellimenion</foreign> do not specify the typology of this duty: <bibl>Xen. <title level="m">Vect.</title> 4.40</bibl>, if Bergk’s correction <foreign xml:lang="grc">ἐλλιμένια</foreign> of the transmitted <foreign xml:lang="grc">ἐν λιμένι</foreign> is right; <bibl>Pl. <title level="m">Resp.</title> 4.425 d3-6</bibl>; <bibl>[Arist.] <title level="m">Oec.</title> 1350 a6-11, 16-22</bibl>, on which see <bibl>Valente 2011, 211</bibl>, with bibliography; <bibl>Polyb. 30.31.12</bibl> (amount of the <foreign xml:lang="grc-Latn">ellimenion</foreign> at Rhodes before and after the declaration of Delos’ free port; see <bibl>Walbank 1957-1979, <foreign xml:lang="la">ad loc.</foreign></bibl>); <bibl>Strabo 13.3.6</bibl> (<foreign xml:lang="grc">τοῦ λιμένος τὰ τέλη</foreign>); <bibl><title level="m">I.Cret.</title> IV 184, ll. 10-11</bibl>; <bibl><title level="m">I.Cret.</title> IV 186b, ll. 15-18</bibl>; <bibl><title level="m">I.Delphinion</title> 37d, 68</bibl>; <bibl><title>Milet</title> I 3, <title>Delphinion</title> 149, 42-43</bibl>, where <bibl><ref target="GEIBibl/#bibl2024">Migeotte 2014</ref>, 262</bibl>, interprets <foreign xml:lang="grc">ἐλλιμένιον χαλκοῦν</foreign> as a duty for transit in the harbor, which substituted a tax <foreign xml:lang="la">ad valorem</foreign> (a different interpretation in <bibl><ref target="GEIBibl/#bibl2105">Chankowski 2007</ref>, 318</bibl>, on which see <foreign xml:lang="la">infra</foreign>).</p> 202 <lb/><p>Probably, <foreign xml:lang="grc-Latn">ellimenion</foreign> was a general term which could cover several types of harbour taxes (distinguished from agora ones: <bibl><ref target="GEIBibl/#bibl2105">Chankowski 2007</ref>, 309-310</bibl>; <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a</ref>, 442-443</bibl>), both lump-sum taxes such as harbour duties and <foreign xml:lang="la">ad valorem</foreign> taxes, while <foreign xml:lang="grc-Latn">pentecoste</foreign> was a more specific term for a particular type of <foreign xml:lang="la">ad valorem</foreign> tax. An analogous hypothesis could be valid for the terms <foreign xml:lang="grc-Latn">ellimenistai</foreign> and <foreign xml:lang="grc-Latn">pentecostologoi</foreign>: in some cases, there were <foreign xml:lang="grc-Latn">ellimenistai</foreign> who controlled the merchandise in order to collect several taxes, probably <foreign xml:lang="grc-Latn">pentecoste</foreign> too; otherwise, this control was made by <foreign xml:lang="grc-Latn">pentecostologoi</foreign>, a more specific type of <foreign xml:lang="grc-Latn">telonai</foreign> for the collection of <foreign xml:lang="grc-Latn">pentecoste</foreign> (see especially <bibl><ref target="GEIBibl/#bibl2024">Migeotte 2014</ref>, 261-263</bibl>; <bibl>Gauthier 1976, 174-176</bibl>). Besides the passage from <bibl>Demosthenes’ <title level="m">Against Phormion</title> cited <foreign xml:lang="la">supra</foreign></bibl>, see <bibl><title level="m">I.Kaunos</title> 35.II, ll. 6-11 (Kaunian <foreign xml:lang="grc-Latn">ateleia</foreign> decree of Hadrian times), with the correct statements by Marek at pp. 208-209</bibl> (here <foreign xml:lang="grc-Latn">ellimenion</foreign> is the total income from harbour, even the one derived from merchandise introduced by land; in this document there is a distinction between import and export taxes). Probably, also in a fragment from Eupolis, cited by <bibl>Poll. 9.30</bibl>, the term <foreign xml:lang="grc-Latn">ellimenion</foreign> refers to the total of port duties; Pollux specifies drawing up a list of several types of duty: <foreign xml:lang="grc">τὸ δὲ τέλος ἐλλιμένιον, ὡς Εὔπολις Αὐτολύκωι</foreign> [fr. 55 Kassel-Austin]· <foreign xml:lang="grc">«ἐλλιμένιον δοῦναι πρὶν εἰσβῆναί σε δεῖ», καὶ δεκάτη καὶ εἰκοστὴ καὶ πεντηκοστή, καὶ κατὰ τὸ μέρος τῆς ἑκασταχοῦ εἰσπράξεως τὸ ὄνομα</foreign>: note that the taxes have to be versed before the unloading, as in the document considered here (however, about Pollux as a historical source, see the cautious remarks by <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a</ref>, 449-450</bibl>). Differently, on the basis of this fragment <bibl><ref target="GEIBibl/#bibl2102">Thiel 1926</ref>, 62-67</bibl> thinks that in Athens <foreign xml:lang="grc-Latn">ellimenion</foreign> and <foreign xml:lang="grc-Latn">pentecoste</foreign> were synonyms (an overlapping between <foreign xml:lang="grc-Latn">pentecoste</foreign> and <foreign xml:lang="grc-Latn">ellimenion</foreign> is proposed by <bibl><ref target="GEIBibl/#bibl0210">Vélissaropoulos 1980</ref>, 218-222</bibl> too). For a discussion of all the extant documents about the <foreign xml:lang="grc-Latn">ellimenion</foreign>, see <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a</ref></bibl>.</p> 203 <lb/><p><bibl><ref target="GEIBibl/#bibl2105">Chankowski 2007</ref>, 313-319</bibl>, argues that the plural <foreign xml:lang="grc-Latn">ellimenia</foreign> was a general term for a set of harbour duties, while the singular <foreign xml:lang="grc-Latn">ellimenion</foreign> refers to a particular tax (she considers the usage of these terms fundamentally consistent all around the Greek world): the strongest basis for her statement is <bibl><ref target="GEIBibl/#bibl0014"><title level="m">Syll</title></ref>.<edition>3</edition> 524 (deal between Praisos and Stalai, two Cretan poleis, 3rd century BC), ll. 6-7</bibl>, where <foreign xml:lang="grc-Latn">ellimenion</foreign> is cited together with two particular types of tax, on purple dye and on fishes; consequently, here <foreign xml:lang="grc-Latn">ellimenion</foreign> too is to be interpreted as a particular type of tax. According to her argumentation, differently from the <foreign xml:lang="grc-Latn">pentecoste</foreign>, <foreign xml:lang="grc-Latn">ellimenion</foreign> was not a tax <foreign xml:lang="la">ad valorem</foreign>, but a lump-sum tax (316: «un droit d’usage du port»). Her statements about the deal between Praisos and Stalai could be right, but, in other cases, her argument is weaker and this distinction cannot be held for sure (see the answer provided by <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a</ref>, especially 454-459</bibl>).</p> 204 <lb/><p>There could be several types of <foreign xml:lang="grc-Latn">pentecoste</foreign>. <bibl><ref target="GEIBibl/#bibl2024">Migeotte (2014</ref>, 252, 262</bibl>) interprets <foreign xml:lang="grc">τᾶς πεντηκοστᾶς τᾶς ἐνλιμενίου</foreign> cited in the Cimolian decree (<bibl>Jacobsen, Smith 1968, 188-189</bibl>) as «<quote>the <foreign xml:lang="grc-Latn">pentecoste</foreign> which is part of the <foreign xml:lang="grc-Latn">ellimenion</foreign> <supplied reason="explanation">of the system of harbour duties</supplied></quote>»; however, in this case it is preferable to interpret <foreign xml:lang="grc">τᾶς ἐνλιμενίου</foreign> as an adjective and translate «<foreign xml:lang="grc-Latn">pentecoste</foreign> of the port» (<foreign xml:lang="grc-Latn">ellimenion</foreign> as a noun is neuter), distinguished from an urban <foreign xml:lang="grc-Latn">pentecoste</foreign> or something else similar to the <foreign xml:lang="grc">πεντηκοστὴ ἀστία</foreign> attested in <bibl><ref target="GEIBibl/#bibl998"><title level="m">IG</title> XI 2</ref> 287A, l. 9</bibl> (financial statements of Delos <foreign xml:lang="grc-Latn">hieropoioi</foreign>; <foreign xml:lang="grc-Latn">pentecoste</foreign> and <foreign xml:lang="grc-Latn">pentecostologoi</foreign> are frequently cited in these accounts: <bibl><ref target="GEIBibl/#bibl998"><title level="m">IG</title> XI 2</ref> 161A, ll. 25-26; 162, 29-30; 203, 30-31</bibl>). On this passage, see <bibl><ref target="GEIBibl/#bibl2106">Carrara 2014a</ref>, 460</bibl> (cf. <bibl><ref target="GEIBibl/#bibl2105">Chankowski 2007</ref>, 318</bibl>). About particular types of <foreign xml:lang="grc-Latn">pentecoste</foreign> distinguished on the basis of the place of collection, we can cite even <bibl><ref target="GEIBibl/#bibl0029"><title level="m">IG</title> II</ref><edition>2</edition> 334</bibl> + <bibl><ref target="GEIBibl/#bibl0041"><title level="j">SEG</title></ref> 18 13</bibl>, an Athenian decree about the Panathenaea (336/4 BC): the new fragment published in <bibl><ref target="GEIBibl/#bibl0041"><title level="j">SEG</title></ref> (ll. 12-15)</bibl> speaks about ten <foreign xml:lang="grc-Latn">poletai</foreign> who sell (the right to collect) the <foreign xml:lang="grc">πεντηκοστὴ ἡ ἐν τῆι Νέαι</foreign> (see <bibl><ref target="GEIBibl/#bibl1988">Stroud 1998</ref>, 28-31</bibl>: about the <foreign xml:lang="grc-Latn">poletai</foreign>, see <bibl>Arist. <title level="m">Ath. Pol.</title> 47</bibl>).</p> 205 <lb/><p>In addition to the documents cited <foreign xml:lang="la">supra</foreign> and <foreign xml:lang="la">infra</foreign>, other attestations of <foreign xml:lang="grc-Latn">pentecoste</foreign> are <bibl><ref target="GEIBibl/#bibl0069"><title level="m">IG</title> I</ref><edition>3</edition> 133, l. 25</bibl> (Athenian decree concerning the Dioskouroi cult, end of the 5th century BC); <bibl><ref target="GEIBibl/#bibl0082"><title level="m">IG</title> II</ref><edition>2</edition> 404, ll. 15-16</bibl> (pact between Athens and Ceos, probably during the <foreign xml:lang="la">bellum sociale</foreign>); <bibl><ref target="GEIBibl/#bibl2105"><title level="m">IG</title> II</ref><edition>2</edition> 1635, l. 39</bibl> (acts of the Athenian administrators of Delos temple, 377/6-374/3 BC); <bibl><title level="m">OGIS</title> 46, l. 12</bibl> (inscription from Halicarnassus); <bibl><title level="m">IG</title> IV 823, ll. 75-76</bibl> (Troizenian documents about some financial statements); finally, the Athenian grain-tax law published by Ronald Stroud (<bibl><ref target="GEIBibl/#bibl1988">Stroud 1998</ref></bibl>: on the <foreign xml:lang="grc-Latn">pentecoste</foreign>, see especially ll. 5-8 and 55-58, with Stroud’s commentary at 27-31, 78-81). This law mentions a <foreign xml:lang="grc-Latn">dodekate</foreign> collected in the islands of Lemnos, Imbros and Scyros (a direct tax on grain to be paid in kind) and a <foreign xml:lang="grc-Latn">pentecoste sito</foreign>: it is not clear whether this <foreign xml:lang="grc-Latn">pentecoste</foreign> should be interpreted as a direct tax on grain to be paid in kind or as the tax on the <foreign xml:lang="grc-Latn">sitos</foreign> imported in the Piraeus, mentioned in <bibl>[Dem.] 59.27 (<title level="m">Against Neaira</title>)</bibl>, indicated in <bibl><title>Etym. Mag.</title> 660.29-33</bibl> and <bibl><title>Anecd. Bekk.</title> 1.192</bibl>, as the <foreign xml:lang="grc-Latn">pentecoste</foreign> par excellence (the first interpretation, advanced by Stroud, who translates «the 2% tax in terms of grain», has been challenged by most subsequent studies, such as <bibl>Harris 1999, 271</bibl>; <bibl>Fantasia 2004; 514-518</bibl>; <bibl>Corsaro 2010, 101-102</bibl>: refer to them for more bibliography and further details, especially Fantasia’s acute observations). Further literary attestations of the Athenian <foreign xml:lang="grc-Latn">pentecoste</foreign> are <bibl>Andoc. 1.133-134 (<title level="m">On the Mysteries</title>)</bibl>; <bibl>Dem. 14.27 (<title level="m">On the Symmories</title>)</bibl>; <bibl>Lycurg. 19</bibl>; it was cited even by Hyperides in the speech <foreign xml:lang="grc">περὶ Εὐβούλου δωρεῶν</foreign>, according to <bibl>Harp. s.v. <foreign xml:lang="grc">πεντηκοστή</foreign></bibl> and <bibl>Suda s.v. <foreign xml:lang="grc">πεντηκοστή</foreign></bibl>.</p> 206 <lb/><p>ll. 3-4. <foreign xml:lang="grc">ἀπογράφομαι</foreign> is the technical term used to indicate a record-keeping, in this case that of the merchandise. The merchant has to record the merchandise before he can sell it and has to record it again before he can load it on the ship (ll. 8-9). An epigraphical example of the use of this verb is the important Delos’ <foreign xml:lang="la">lex de carbonibus</foreign> (<bibl><ref target="GEIBibl/#bibl0014"><title level="m">Syll</title></ref>.<edition>3</edition> 975</bibl>: 250 BC): see especially ll. 5-18 (in this case, merchants have to declare to <foreign xml:lang="grc-Latn">pentecostologoi</foreign> the price of their merchandise too). Another example is <bibl><title level="m">I.Kaunos</title> 35 E, ll. 7-8</bibl>.</p> 207 <lb/><p><bibl>[Dem.] 34.7</bibl>, among several documents, cites <foreign xml:lang="grc">τὴν τῶν πεντηκοστολόγων ἀπογραφήν</foreign>, evidently the register on which merchants have to <foreign xml:lang="grc">ἀπογράψεσθαι</foreign>. Τhe registration is attested even in <bibl>[Dem.] 35.30 (<title level="m">Against Lakritos</title>)</bibl> <foreign xml:lang="grc">ἡμεῖς τε οὐδ’ ὀτιοῦν εὑρίσκομεν <gap reason="omitted" extent="unknown" unit="character"/> πεπεντηκοστευμένον ἐπὶ τῷ ὀνόματι τῷ τούτων</foreign> («we could not find any payment for the <foreign xml:lang="grc-Latn">pentecoste</foreign> registered by their <supplied reason="explanation">of Lakritos and his companions</supplied> name»). Ιn Anactorion inscriptions about the co-administration with the Akarnians of Actian feasts (<bibl><title>IG</title> IX 12 583, ll. 31-36</bibl>), both Anactorians and Akarnians have to provide, in addition to four <foreign xml:lang="grc-Latn">pentecostologoi</foreign>, four <foreign xml:lang="grc-Latn">grammateis</foreign>, probably in order to compile the <foreign xml:lang="grc">ἀπογραφαί</foreign> (on this inscription see <bibl>Habicht 1957</bibl>).</p> 208 <lb/><p>l. 5. <foreign xml:lang="grc">καταβάλλω</foreign> is another technical term and means «to pay a duty»; <foreign xml:lang="grc">καταβολαί</foreign> are the income from the taxes. These terms are very common: see for instance <bibl><title level="m">I.Cret.</title> IV 186b, l. 17</bibl>; <bibl><ref target="GEIBibl/#bibl1988">Stroud 1998</ref>, l. 61</bibl>. Compare <bibl>Andoc. 1.134</bibl>; <bibl>Dem. 59.26</bibl> (the <foreign xml:lang="grc-Latn">pentecostologos</foreign> <foreign xml:lang="grc">καταβάλλει</foreign> to the State the income he collected).</p> 209 <lb/><p>l. 10. <foreign xml:lang="grc">ἀντιθέσθω</foreign> should be interpreted as the present imperative of <foreign xml:lang="grc">ἀνατίθημαι</foreign>, not as aorist imperative of <foreign xml:lang="grc">ἀντιτίθημαι</foreign> (<bibl><ref target="GEIBibl/#bibl2097">Colin 1897</ref>, 575-576</bibl>). The meaning required here is «to load (a ship)» and it is not otherwise attested for <foreign xml:lang="grc">ἀντιτίθημαι</foreign> nor for <foreign xml:lang="grc">ἀνατίθημαι</foreign>; however, it fits better with the preposition <foreign xml:lang="grc">ἀνά</foreign>.</p> 210 <lb/><p>ll. 14-16. The last part informs about the confiscation of merchandise by the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> if the merchant declares less merchandise than what is effectively present. According to Colin’s text (however, the meaning is not substantially different from Dittenberger’s text), the <foreign xml:lang="grc-Latn">pentecostologos</foreign> confiscates the merchandise absent in the declaration (<foreign xml:lang="grc"><supplied reason="lost">ἐπι</supplied>καθιξεῖται ὁ πεντηκοστολόγ<unclear>ο</unclear><supplied reason="lost">ς | ὧν κα</supplied> <unclear>χρ</unclear>ήζηι</foreign> «the <foreign xml:lang="grc-Latn">pentecostologos</foreign> will confiscate the merchandise which he lacks or which he claims»). <bibl><ref target="GEIBibl/#bibl2097">Colin 1897</ref>, 576</bibl> thinks that the confiscation of all the non-declared merchandise would be too arbitrary and hypothesizes that the <foreign xml:lang="grc-Latn">pentecostologos</foreign> confiscates only the part of the merchandise with the same value as the missing share of <foreign xml:lang="grc-Latn">pentecoste</foreign> (so he translates «<foreign xml:lang="fr">si le marchand estime trop peu son chargement, l’agent de la cinquantième aura le droit de saisir ce que lui manque <supplied reason="explanation">pour compléter la somme qu’il doit recouvrer</supplied>, conformément à la ferme des douanes</foreign>»). However, it is not improbable the the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> will confiscate all the non-declared merchandise (this is the opinion of <bibl><ref target="GEIBibl/#bibl0210">Vélissaropoulos 1980</ref>, 210</bibl>). In <bibl>Dem. 21.133 (<title level="m">Against Meidias</title>)</bibl> we find another case of confiscation by <foreign xml:lang="grc-Latn">pentecostologoi</foreign>: during an expedition, Meidias takes many luxury articles which the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> try to seize. In this case, the <foreign xml:lang="grc-Latn">pentecostologoi</foreign> try to seize all the suspected merchandise, even if the cause of the confiscation is different: in order to explain this passage from the Midiana, it is useful to cite <bibl><ref target="GEIBibl/#bibl0014"><title level="m">Syll</title></ref>.<edition>3</edition> 229, ll. 1-7</bibl>, a fair-trade agreement between Hermias of Atarneus and Erythrai (342/1 BC): all that is imported as military equipment (and not as merchandise) is exempted from <foreign xml:lang="grc-Latn">pentecoste</foreign>. We can hypothesize that some similar <foreign xml:lang="la">clausolae</foreign> were applied by these <foreign xml:lang="grc-Latn">pentecostologoi</foreign> too, who suspected that not all Meidias’ objects were part of military equipment (on this passage see even <bibl>Knoepfler 1981, 328-329</bibl>). On merchandise examination by harbour inspectors, see also <bibl><ref target="GEIBibl/#bibl1990">Bresson 2008</ref>, 100-101</bibl>.</p> 211 <lb/><p>In Delos’ <bibl><foreign xml:lang="la">lex de carbonibus</foreign>, ll. 14-16</bibl>, we read <foreign xml:lang="grc">ἐὰν δέ τις | παρὰ τὰ γεγραμμένα πωλεῖ, πεντήκοντα |δραχμὰς ὀφειλέτω</foreign> (the following lines informs about the possibility of a complaint to the <foreign xml:lang="grc-Latn">agoranomoi</foreign>): in this case there is a specific fine, even if probably this punishment is reserved to merchants who sell at a price higher than the one declared to <foreign xml:lang="grc-Latn">pentecostologoi</foreign> (see ll. 10-14).</p> 212 <lb/><p><foreign xml:lang="grc">ἐπικαθιξεῖται</foreign>, «to confiscate», is a difficult verb. It is to be interpreted as a future of an unattested <foreign xml:lang="grc">ἐπικαθικνέομαι</foreign>: Collitz and Hoffmann in <bibl><ref target="GEIBibl/#bibl0106"><title level="m">SGDI</title></ref></bibl> compare it with <foreign xml:lang="grc">ἐφικνέομαί τινος</foreign> or <foreign xml:lang="grc">καθικνέομαί τινος</foreign>, «to reach» or «to take something». This technical use is not otherwise attested. <bibl><ref target="GEIBibl/#bibl2097">Colin 1897</ref>, 576</bibl> interprets it as a form of another unattested verb, <foreign xml:lang="grc">ἐπικαθίζομαι</foreign>, and cites <bibl>Hsch. κ 170 Latte</bibl>, but here Hesychius probably refers to <foreign xml:lang="grc">καθικνέομαι</foreign> (he explains <foreign xml:lang="grc">καθίξεσθε</foreign> like <foreign xml:lang="grc">καθάψασθε</foreign>, and <foreign xml:lang="grc">καθικνέομαι</foreign> can actually mean «to reach, to touch»: see <bibl><title>LSJ</title> s.v.</bibl>). Demosthenes, when he refers to the confiscation in the passage cited supra from the speech <title level="m">Against Meidias</title>, employed the verb <foreign xml:lang="grc">ἐπιλαμβάνομαι</foreign>.</p> 213 <lb/><p><foreign xml:lang="grc">ὀλιγοτιμάω</foreign> means «to declare less merchandise than effective, to make an insufficient evaluation». The verb is not otherwise attested.</p> 214 <lb/><p><foreign xml:lang="grc">σύγγραφος</foreign> (feminine) means «regulations for the collecting of the duty» and does not refer to the contract between the city and the <foreign xml:lang="grc-Latn">pentecostologoi</foreign>, which has no relevance here: the present document attests regulations about <foreign xml:lang="grc-Latn">pentecoste</foreign> collection, not about <foreign xml:lang="grc-Latn">pentecostologoi</foreign>’s contract for <foreign xml:lang="grc-Latn">pentecoste</foreign> collection (<bibl><ref target="GEIBibl/#bibl0088">Dareste, Hassoullier, Reinach, <title level="m">RIJG</title></ref>, I, <foreign xml:lang="la">ad loc.</foreign></bibl>). So the term is to be distinguished from <foreign xml:lang="grc">συγγραφή</foreign>, the «standard-contract» for tax collectors.</p> 215 <lb/> 216 <lb/> 217 <lb/><p>Bleckmann, F. (1913), <title level="m">Griechische Inschriften zur griechischen Staatenkunde</title>, Bonn</p> 218 <lb/><p>Bourguet, É. (1927), <title level="m">Le dialecte laconien</title>, Paris</p> 219 <lb/><p>Bresson, A. (2008), <title level="m">L’économie de la Grèce des cités. II: Les espaces de l'échange</title>, Paris</p> 220 <lb/><p>Bresson, A. (2016), <title level="m">The Making of the Ancient Greek Economy</title>, Princeton</p> 221 <lb/><p>Carrara, A. (2014a), ‘Tax and Trade in Ancient Greece: about the Ellimenion and the Harbour Duties’, <title>REA</title> 116, 441-464</p> 222 <lb/><p>Chankowski, V. (2007), 'Les catégories du vocabulaire de la fiscalité dans les cités grecques', in J. Andreau and V. Chankowski (eds.), <title level="m">Vocabulaire et expression de l’économie dans le monde antique</title>, Paris, 299-331</p> 223 <lb/><p>Colin, M. (1897), ‘Nouvelles et correspondance. Messénie’, <title>BCH</title> 21, 574-576</p> 224 <lb/><p>Corsaro, M. (2010), 'Il nomos di Agirrio e la tassazione diretta del grano nel mondo antico', in A. Magnetto, D. Erdas and C. Carusi (eds.), <title level="m">Nuove ricerche sulla legge granaria ateniese del 374/3 a.C.</title>, Pisa, 99-128</p> 225 <lb/><p>Fantasia, U. (2004), 'Appaltatori, grano pubblico, finanze cittadine: ancora sul nomos di Agirrio', <title>MedAnt</title> 7, 513-540</p> 226 <lb/><p>Gauthier, Ph. (1976), <title level="m">Un commentaire historique des Poroi de Xénophon</title>, Genève-Paris</p> 227 <lb/><p>Habicht, Chr. (1957), 'Eine Urkunde des akarnanischen Bundes', <title>Hermes</title> 85, 86-122</p> 228 <lb/><p>Harris, E.M. (1999), 'Notes on the New Grain-Tax Law', <title level="j">ZPE</title> 128, 269-272</p> 229 <lb/><p>Jacobsen, Τ.W. and P.M. Smith (1968), 'Two Kimolian Dikast Decrees from Geraistos in Euboia', <title>Hesperia</title> 37, 184-199</p> 230 <lb/><p>Knoepfler, D. (1981), 'Argoura: un toponyme eubéen dans la Midienne de Demosthène', <title>BCH</title> 105, 289-329</p> 231 <lb/><p>Leonardos, B. (1916), 'Παράρτημα', <title>AD</title>, 2</p> 232 <lb/><p>Migeotte, L. (2001), ‘Les Concours d’Aktion en Acarnanie: Organisation financière et fiscale’, <title>AncW</title> 32, 164-170</p> 233 <lb/><p>Migeotte, L. (2002), <title level="m">L’économie des cités grecques</title>, Paris</p> 234 <lb/><p>Migeotte, L. (2003), <title level="m">L’economia delle città greche</title>, it. trans. by U. Fantasia, Roma</p> 235 <lb/><p>Migeotte, L. (2014), <title level="m">Les finances des cités grecques</title>, Paris</p> 236 <lb/><p>Schwahn, W. (1937), 'Pentekoste', <title>RE</title> XIX.1, cols. 531-532</p> 237 <lb/><p>Stroud, R.S. (1998), <title level="m">The Athenian Grain-Tax Law of 374/3 B.C.</title>, Princeton</p> 238 <lb/><p>Thiel, J.H. (1926), ‘Zu altgriechischen Gebühren’, <title>Klio</title> 20, 54-67;</p> 239 <lb/><p>Valente, M. (2011), <title level="m">Aristotele. Economici</title>, Alessandria</p> 240 <lb/><p>Vélissaropoulos, J. (1980), <title level="m">Les nauclères grecs</title>, Genève-Paris</p> 241 <lb/><p>Walbank, F.W. (1957-1979), <title level="m">A Historical Commentary on Polybius</title>, I-III, Oxford</p> 242 243 </div> 244 245 <div type="commentary" xml:lang="en"> 246 <head>Author</head> 247 <p> Stefano Fanucchi</p> 248 </div> 249 250 <div type="commentary" xml:lang="en"> 251 <head>Last update</head> 252 <p>March 2017</p> 253 </div> 254 255 <div type="commentary" xml:lang="en"> 256 <head>DOI</head> 257 <p> 10.25429/sns.it/lettere/GEI035</p> 258 </div> 259 260 261 </body> 262 </text> 263</TEI>