To Sin-iddinam say, thus Ḥammurabi: Concerning the chief collector, Shêp-Sin, I wrote to thee, saying, “send him with one thousand eight hundred _GUR_ of sesame and nineteen minas of silver, due from him, as well as Sin-mushtal, the chief collector, with eighteen hundred _GUR_ of sesame and seven minas of silver, due from him, send them to Babylon, and send with them the market rates (?)...” But thou didst say that these chief collectors had said, “Just now is harvest-time, after harvest we will go.” Thus they said, and thou didst tell me. Now the harvest is over. On receipt of this tablet, when I have sent to thee, send Shêp-Sin, the chief collector, with one thousand eight hundred _GUR_ of sesame and nineteen minas of silver, his due, and Sin-mushtal, the chief collector, with one thousand eight hundred _GUR_ of sesame and seven minas of silver, his due, to Babylon; and with them thy trustworthy guard, and with all their property let them come and appear before me. The title which I have rendered “chief collector” may be read “scribe of the merchants.” The sign _PA_, read _aklu,_ does in some of its connections mean “scribe,” as _tamkaru_ does mean “merchant.” But the sign often denotes merely an overseer. Hence we may take it that this was the derived meaning. The reason may well be that over a group of shepherds or merchants, one was always set who could keep accounts. Hence the term _aklu_, properly a “scribe,” came to be an “overseer.” Such a high official as the _PA Martu_ would be the Superintendent of Martu. The person referred to in this letter, Shêp-Sin, occurs also in two other letters of Ḥammurabi.(831) In one, Sin-iddinam is told to send him to Babylon with money; in the other, he complains of not being able to collect money due to a temple, and having to make up the deficit himself. (M772) The officials who were under obligation to furnish men for public work and the army, doubtless often found a difficulty in making up their quota, and impressed men who were not strictly liable for duty. Such men as those called _KA-DUR_, _KAPAR_, _MU_, _PATESI_, are named on the letters as exempt from the service. But even this is not conclusive. They are not exempted because they are of these ranks, but because they have been wrongly assigned to the service. Their masters may have been exempt from the liability to furnish a man; or already engaged in royal service. Slaves and poor men were subject, as we know from the Code. Here is one of the letters on the question:(832)