A few years later, in the reign of Ammi-zadok, three men rented a field for three years on terms of partnership, agreeing to give the owner during the first two years 1 _gur_ of grain upon each _feddan_ or acre. The whole of the third harvest was to go to the lessees, and the partners were to divide the crop in equal shares “on the day of the harvest.” When we come to the twelfth century B.C., however, the maneh and shekel have been substituted for the crops of the field. Thus we hear of 704 shekels and a fraction being paid for a field which was calculated to produce 3 _gur_ of corn, and of 110 shekels being given for another estate which contained a grove of date-palms and on which 2 _gur_ of grain were sown. How much grain could be grown on a piece of land we can gather from the official reports of the cadastral survey. In the sixth year of Cyrus, for example, the following report was drawn up of the “measurement of a corn-field and of the corn in the ear” belonging to a Babylonian taxpayer: Length of Length of Amount of Value in Tenant. the field on the field on crop. grain. its longer its narrower side. side. 1020 395 13 _gur_, 18 Each 25 Nadbanu. _qa_, of _gur_ is which 1 worth 300 _gur_, 18 _gur_ of _qa_, are grain. destroyed. 540 550 10 _gur_, 2 Each 20 Arad-Bel. _pi_, 29 _gur_ is _qa_, of worth 130 which 3 _gur_. _gur_ are destroyed. The cadastral survey for purposes of taxation went back to an early period of Babylonian history. It was already at work in the age of Sargon of Akkad. The survey of the district or principality of Lagas (now Tello) which was drawn up in that remote epoch of history is in our hands, and is interesting on account of its reference to a “governor” of the land of the Amorites, or Canaan, who bears the Canaanitish name of Urimelech. The survey states that the district in question contained 39,694 acres, 1,325 _sar_, as well as 17 large towns and 8 subdivisions.