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Supplementum Epigraphicum Graecum: 48.1404


DECREES OF KOLOPHON AGAINST ABUSES OF TAX-FARMERS


Greek text:   Preatti XI Congr., 1997 175/179,I , Preatti XI Congr., 1997 175/179,II
Date:   c. 250 B.C.
Tags:     sympoliteia ,   taxation
Format:   see key to translations

Some time before the date of these decrees, the city of Kolophon and its port at Notion were joined together in a sympoliteia; note that in the second (earlier) decree the port is called Notion; but in the first decree its name has been changed to Kolophon-by-the-Sea. The translation is taken, with a few changes, from P.W.Fawcett, "Athenian Taxation from the Pisistratids to Lycurgus, 550-325 BC", pp.180-189 ( PDF ). There is also a French translation of the inscription, by A.Cassyre.



[A]   When Konnion was prytanis, on the 22nd day of the month Posideion, it was resolved by the council and the people; Poses, son of Apollonius, put a proposal of the monthly presidents to the vote; since, in the past, certain citizens, farming taxes, not of the city, but from elsewhere, put pressure contrary to justice on those who have received the right to hold property in the territory, it is resolved by the council and people that it shall not be allowed for any citizen nor inhabitant of the territory of Kolophon to farm taxes from elsewhere except from Kolophon-by-the-Sea; that whoever farms or takes a part in farming or receives some of the revenues of the taxes in kind in their courtyard shall be liable for a thousand drachmas which will be consecrated to Apollo; that anyone who wishes may denounce him to the nomophylakes, receiving half the sum; if an individual suffers an injustice from one of the tax-farmers or the tax-farmer from the individuals there shall be summonses in accordance with the law, and the trials shall be held at the same time as the proceedings relative to contracts and to tax farming in accordance with the ordinance of the king. This decree shall be inscribed on a stone stele and erected in the sanctuary of Apollo; there shall also be inscribed the decree voted under Sittas on the proposal of the monthly presidents so that no citizen pays taxes contrary to justice. The poletai shall award the contract for the work and the steward {oikonomos} shall pay the money for the work.

[B]   When Sittas was prytanis, on the 23rd day of the month Metageitnion, it was resolved by the council and the people; Xoutos put a proposal of the monthly presidents to the vote; so that no citizen should pay taxes contrary to justice, it is resolved by the council and the people: if anyone brings lawsuits arising out of tax farming against one of the Kolophonians living at Notion or at Kolophon or in the fortresses of Kolophon - except those registered at Notion or at Kolophon - that he should be liable to half as much again of the money if he is convicted; that the recovery shall be made against him as after a judgement for extortion against the law; that he should besides be liable for a thousand drachmas to the god; that anyone who wishes may denounce him, receiving half of the sum.


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