The shoulders are soft and flabby; the smiling insignificance of the features, the sinking down of the trunk on the hips and the head on the shoulders, are just what we should expect in one of the scribes who led sedentary lives in offices, amid piles of documents, of whom some bas-reliefs exaggerate the obesity with an evident intention of caricature. The inscription engraved on the base tells us that he was named Aî, son of Hapi, and that besides his sacerdotal functions he possessed the dignity of director of the two store-houses of the money. The Turin papyrus informs us of the nature of his office. The financial system of Egypt rested on an entirely different principle from ours: coins not being yet invented, or only lately come into use at the Saïte Period, the payment of taxes and of the officials, the transactions of the State with private individuals, or of private individuals with each other, were valued and settled in kind. Every Egyptian owed the Treasury, according to his profession and his fortune, so many fish if he was a fisherman, so many bushels of grain or head of cattle if he was an agriculturist; the whole was duly received, registered, and stored by scribes who, in their turn, put aside for the Pharaoh what would keep, and used what was perishable for the daily disbursements. Silver and gold were articles of exchange in the same way as stuffs or oxen; Pharaoh brought them back in quantities from his expeditions abroad, and received them from his subjects as the equivalent of their share of the tax. Gold and silver circulated in powder, in sachets that contained a definite weight, in thin rings, in the form of couchant oxen, of half-oxen, of ox or gazelle heads, of jars full or empty, in curious shapes that generally were of no use in daily life, and which consequently were only, in spite of their artistic value, a sort of metallic reserve for the rich. The two store-houses or the double house of the money formed the treasury in which Pharaoh stored the quantities of gold and silver that belonged to him: taking into account the value attached to these metals, the directors of these establishments must have occupied a fairly high rank in the Egyptian hierarchy.