The looms and weavers of Babylonia are, as is natural, repeatedly referred to in the contracts, many of which, moreover, relate to the sale and purchase of wool. One of them even shows us Belshazzar, the son and heir-apparent of the King Nabonidos, as a wool-merchant on a considerable scale. “The sum of 20 manehs for wool,” it says, “the property of Belshazzar, the son of the king, which has been handed over to Iddin-Merodach, the son of Basa, the son of Nur-Sin, through the agency of Nebo-zabit, the servant of the house of Belshazzar, the son of the king, and the secretaries of the son of the king. In the month Adar (February) of the eleventh year (of Nabonidos) the debtor shall pay the money, 20 manehs. The house of —— the Persian and all the property of Iddin-Merodach in town and country shall be the security of Belshazzar, the son of the king, until he shall pay in full the money aforesaid. The money which shall (meanwhile) accrue upon (the wool) he shall pay as interest.” Then follow the names of five witnesses and a priest, as well as the date and the place of registration. This was Babylon, and the priest, Bel-akhi-iddin, who helped to witness the deed was a brother of Nabonidos and consequently the uncle of Belshazzar. The weight of the wool that was sold is unfortunately not stated. But considering that 20 manehs, or £180, was paid for it, there must have been a considerable amount of it. In the reign of Cambyses the amount of wool needed for the robe of the image of the Sun-goddess  was as much as 5 manehs 5 shekels in weight. Wealthy land-owners kept large flocks of sheep, chiefly for the sake of their wool. Their prices varied greatly. Thus in the fourth year of Nabonidos, 6 shekels, or 18s., were given for a sheep, while in the thirteenth year of the same King, 18 sheep fetched only 35 shekels, or less than 6s., each. In the first year of Cyrus, 6 lambs were sold for 8¼ shekels, and 5 other lambs for 7¼ shekels, while 1 sheep cost only one shekel and a quarter; in his sixth year the price of a single sheep had risen to 4 shekels (12s.). Under Cambyses we find sheep selling for 7 and 7¼ shekels apiece. In the eighth year of Nabonidos, 100 sheep were sold for 50 shekels after they had been slaughtered; it is clear, therefore, that the dead animal was considered less valuable than the living one.