(M697) The name for a “partner” is _tappû_, and the sign _TAP_ serves as ideogram. This sign consists of the two horizontal strokes used to denote “two,” and may have been used to denote “union,” or partnership, and so from its name _tap_ have given rise to the name for “partner.” In the new Babylonian times the ideogram is the sign usually read _ḫarrânu_, also formed of the two horizontal strokes crossed by two connecting strokes or bonds. There is little doubt that in early times this was read _girru_, when denoting “business,” undertaken in association. Later the dualism of the partnership was marked by the addition of the dual sign to _ḫarrânu_. That both _ḫarrânu_ and _girru_ are used as words for “way,” “journey,” “expedition,” may well point to the prominence of the idea of trade journeys with caravans. But partnerships were made with less ambitious aims and confined to holding and sharing in common varied sources of income. (M698) To make a partnership, _tapputam epêšu_,(751) it seems that each partner contributed a certain amount of capital, _ummânu_.(752) Yearly accounts were rendered and the profit then shared. This took place by a formal dissolution of partnership, when each partner took his share. This in no way prevented a renewal of partnership. For the satisfaction of the partners sworn declarations as to the property held in common and the profit made were deposed before judicial authorities. These often take the form of a suit by one partner against the other, but it seems that they might be only formal suits to clear up the points at issue and secure a legal settlement. (M699) A considerable number of tablets are drawn up to embody a settlement on dissolution of partnership. Some do not make any reference to a law officer as arbitrator; but all contain a careful setting-forth of each partner’s share and an oath to make no further claim. It is practically certain that these were drawn up with the cognizance of the local law-court. (M700) The Code has nothing to say as to partnership, unless its regulations on the point were embodied in the lost five columns. A good example of partnership documents is the following:(753) Erib-Sin and Nûr-Shamash entered into partnership and came into the temple of Shamash and made their plan. Silver, merchandise, man-servant, and maid-servant, abroad or at home, altogether they shared. Their purpose they realized. Money for money, man-servant and maid-servant, merchandise abroad or at home, from mouth to interest, brother with brother will not dispute. By Shamash and Malkat, by Marduk and Ḥammurabi, they swore. Then follow seventeen witnesses. The document is not dated.