(M497) It was paid for a group of persons by one of their company, or
perhaps we might say that certain persons collected tithe from their
district and paid it in. Thus we have a document recording the payment by
one man of the tithe due from a number of shepherds, cultivators, and
gardeners, in the city of Maḫâz-Shamshi.(536) In the time of Artaxerxes
I., Hilprecht has shown that in some cases “the bow” of land also paid
tithe.(537)
(M498) Tithe was usually paid in kind, on all natural products, corn, oil,
sesame, dates, flour or meal, oxen, sheep, asses, and the like, but also
was liquidated by a money payment. The tablets relating to it are very
numerous, but in nearly every case amount to no more than a receipt for
its payment.
Tithe became property apparently and was negotiable. So at least appears
from Nebuchadrezzar 270. We thus have property in income from land.
(M499) The various dues, _miksu_, seem to have been a sort of octroi duty.
They were levied at the quay, _miksu kâri_, at the ferry, _miksu nibiri_.
They are only mentioned in the charters, granting exemptions from them, to
certain estates or their owners. Closely related to these were the
_mikkasu_, which seem to be some sort of due or tax levied upon all
_naturalia_, and even upon the dues which were paid into the temples. We
have frequent mention of them in later times, in the temple accounts.
XX. The Functions And Organization Of The Temple
(M500) The temple exerted an overwhelming financial influence in smaller
towns. Only in certain large cities was it rivalled by a few great firms.
Its financial status was that of the chief, if not the only, great
capitalist. Its political influence was also great. This was largely
enlisted on the side of peace at home and stability in business.
Public-domain text, read in full here on John Shaqi.
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