ed. J. E. G. Whitehorne
EES: Papyrology Room, Ashmolean Museum, Oxford
"The unit of account is represented by an abbreviation of unknown meaning, consisting of rho with a superscript arch which is probably a vestigial pi..." Comparison with P. Mich. inv. 412r suggests that 3462 represents a levy on villages, assessed on the basis of their size.
This papyrus also introduces a word new to the papyri: diazoma. From the context, where a canal is mentioned, it seems possible that this is an alternative word for a canal lock (cf. diaphragma).