This was not the only transaction of the kind in which Belshazzar appears, though it is true that his business was carried on by means of agents. Six years later we have another contract relating to his commercial dealings which has already been quoted above. It illustrates the intensely commercial spirit of the Babylonians, and we may form some idea of the high estimation in which trade was held when we see the eldest son of the reigning King acting as a wool merchant and carrying on business like an ordinary merchant. An interesting document, drawn up in Babylonia in the eleventh year of Sargon (710 B.C.), shortly after the overthrow of Merodach-Baladan, contains an account of a lawsuit which resulted from the purchase of two “ruined houses” in Dur-ilu, a town on the frontier of Elam. They had been purchased by a certain Nebo-liu for 85 shekels, with the intention of pulling them down and erecting new buildings on the site. In order to pay the purchase money Nebo-liu demanded back from “Bel-usatu, the son of Ipunu,” the sum of 30 shekels which he claimed to have lent him. Bel-usatu at first denied the claim, and the matter was brought into court. There judgment was given in favor of the plaintiff, and the defendant was ordered to pay him 45 shekels, 15, or half the amount claimed, being for “costs.” Thereupon Bel-usatu proposed: “ ‘Instead of the money, take my houses, which are in the town of Der.’ The title-deeds of these houses, the longer side of which was bounded to the east by the house of Bea, the son of Sulâ, and to the west by the entrance to a field which partly belonged to the property, while the shorter side was bounded to the north by the house of Ittabsi, and to the south by the house of Likimmâ, were signed and sealed by Nebo-usatu, who pledged himself not to retract the deed or make any subsequent claim, and they were then handed over to Nebo-liu.” The troubles of the latter, however, were not yet at an end. “Ilu-rabu-bel-sanât, Sennacherib, and Labasu, the sons of Rakhaz the [priest] of the great god, said to Nebo-liu: ‘Seventy-three shekels of your money you have received from our father. Give us, therefore, 50 shekels and we will deliver to you the house and its garden which belonged to our father.’ The house, which was fit only to be pulled down and rebuilt, along with a grove of forty date-bearing palms, was situated on the bank of the canal of Dûtu in Dur-ilu, its longer side adjoining on the north the house of Edheru, the son of Baniya, the priest of Â, and on the south the canal of Dûtu, while its shorter side was bounded on the east by the house of Nergal-epus, and on the west by the street Mutaqutu. Nebo-liu agreed, and looked out and gave Rakhaz and his sons 50 shekels of silver, together with an overcoat and two shekels by way of a _bakshish_ to bind the bargain, the whole amounting to 52 shekels, paid in full.” The custom of adding a _bakshish_