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

Abstract

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.