Quittungsformular, Schreibergepflogenheiten und Personalstruktur im Steuereinzug von Elephantine in frührömischer Zeit


Early Roman tax receipts from Elephantine follow specific formulae. Changes in formula reflect changes in the organisation of the collection and of the personel involved. Analysis of the subscription practice during the first century A.D. shows praktores as middle men between tax payer and the bank/treasury; involvement of bank clerks in the first phase up to Vespasian was abandoned after 69 A.D.

DOI Code: 10.1285/i99788883051760p361

Keywords: Early Roman empire; formula of tax receipts; Elephantine

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