At times, however, money was lent upon the understanding that interest would be charged upon it only if it were not repaid by a specified date. Thus in the ninth year of Samas-sum-yukin half a maneh was lent by Suma to Tukubenu on the fourth of Marchesvan, or October, upon which no interest was to be paid up to the end of the following Tisri, or September, which corresponded with “the day of the harvest” of the older contracts; but after that, if the money were still unpaid, interest at the rate of half a shekel a month, or ten per cent., would be charged. At other times the interest was paid by the year, as with us, and not by the month; in this case it was at a lower rate than the normal twenty per cent. In the fourteenth year of Nabopolassar, for example, a maneh of silver was lent at the rate of 7 shekels on each maneh per annum—that is to say, at eleven and two-thirds per cent.—and under Nebuchadnezzar money was borrowed at annual interest of 8 shekels for each maneh, or thirteen and one-third per cent. Full security was taken for a loan, and the contract relating to it was attested by a number of witnesses. Thus the following contract was drawn up in the third year of Nabonidos, a loan of a maneh of silver having been made by one of the members of the Egibi firm to a man and his wife: “One maneh of silver, the property of Nadin-Merodach, the son of Iqisa-bel, the son of Nur-sin, has been received by Nebo-baladan, the son of Nadin-sumi, and Bau-ed-herat, the daughter of Samas-ebus. In the month Tisri (September) they shall repay the money and the interest upon it. Their upper field, which adjoins that of Sum-yukin, the son of Sa-Nebo-sû, as well as the lower field, which forms the boundary of the house of the Seer, and is planted with palm-trees and grass, is the security of Nadin-Merodach, to which (in case of insolvency) he shall have the first claim. No other creditor shall take possession of it until Nadin-Merodach has received in full the capital and interest. In the month Tisri the dates which are then ripe upon the palms shall be valued, and according to the current price of them at the time in the town of Sakhrin, Nadin-Merodach shall accept them instead of interest at the rate of thirty-six _qas_ (fifty quarts) the shekel (3s.). The money is intended to pay the tax for providing the soldiers of the king of Babylon with arms. Witnessed by Nebo-bel-sunu, the son of Bau-akhi, the son of Dahik; Nebo-dîni-ebus, the son of Kinenunâ; Nebo-zira-usabsi, the son, Samas-ibni Bazuzu, the son of Samas-ibni; Merodach-erba, the son of Nadin; and the scribe Bel-iddin, the son of Bel-yupakhkhir, the son of Dabibu. Dated at Sakhrinni, the 28th day of Iyyar (April), the third year of Nabonidos, King of Babylon.”