should be confiscated and despatched to Babylon under seal, a wise provision which must have tended to discourage those who were inclined to tamper with the course of justice, while at the same time it enriched the state. It is probable that the king tried all cases of appeal in person when it was possible to do so. But if the litigants lived at a considerable distance from Babylon, he gave directions to his local officials on the spot to try the case. When he was convinced of the justice of any claim, he would decide the case himself and send instructions to the local authorities to see that his decision was duly carried out. It is certain that many disputes arose at this period in consequence of the extortions of money-lenders. These men frequently laid claim in a fraudulent manner to fields and estates which they had received in pledge as security for seed-corn advanced by them. In cases where fraud was proved Hammurabi had no mercy, and summoned the money-lender to Babylon to receive punishment, however wealthy and powerful he might be. A subject frequently referred to in Hammurabi’s letters is the collection of revenues, and it is clear that an elaborate system was in force throughout the country for the levying and payment of tribute to the state by the principal cities of Babylonia, as well as for the collection of rent and revenue from the royal estates and from the lands which were set apart for the supply of the great temples. Collectors of both secular and religious tribute sent reports directly to the king, and if there was any deficit in the supply which was expected from a collector he had to make it up himself; but the king was always ready to listen to and investigate a complaint and to enforce the payment of tribute or taxes so that the loss should not fall upon the collector. Thus, in one of his letters Hammurabi informs the governor of Larsam that a collector named Sheb-Sin had reported to him, saying “Enubi-Marduk hath laid hands upon the money for the temple of Bît-il-kittim (i.e. the great temple of the Sun-god at Larsam) which is due from the city of Dûr-gurgurri and from the (region round about the) Tigris, and he hath not rendered the full sum; and Gimil-Marduk hath laid hands upon the money for the temple of Bît-il-kittim which is due from the city.of Rakhabu and from the region round about that city, and he hath not (paid) the full amount. But the palace hath exacted the full sum from me.” It is probable that both Enubi-Marduk and Gimil-Marduk were money-lenders, for we know from another letter that the former had laid claim to certain property on which he had held a mortgage, although the mortgage had been redeemed. In the present case they had probably lent money or seed-corn to certain cultivators of land near Dûr-gurgurri and Rakhabu and along the Tigris, and in settlement of their claims they had seized the crops and had, moreover, refused to pay to the king’s