P.Oxy. XLIX 3461

Record of Transfer Tax on House

ed. J. E. G. Whitehorne

EES: Papyrology Room, Ashmolean Museum, Oxford

Ammonas son of Hierax buys a house from Diomedes and Charia; to complete the transaction, a five percent transfer tax (egkuklion) is payable. This document records the tax payment. The official in charge would have been the agoranomus (overseer of the marketplace).

This is one of the relatively rare Oxyrhynchus papyri from the first century BC. The year (46 BC) is given as "year six of Queen Cleopatra". This was the year in which, as a favoured client ruler, she visited Rome at Caesar's invitation. Cleopatra's suicide in 30 BC was to end Egypt's Hellenistic 'Raj', but the Greek system of taxation of which this is an example was destined to outlive it by many centuries.


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