The three Solonian property-classes above named appear to have
lasted, though probably not without modifications, down to the
close of the Peloponnesian war; and to have been in great part
preserved, after the renovation of the democracy in B.C. 403,
during the archonship of Eukleides.[236] Though eligibility to the
great offices of state had before that time ceased to be dependent
on pecuniary qualification, it was still necessary to possess some
means of distinguishing the wealthier citizens, not merely in case
of direct taxation being imposed, but also because the liability to
serve in liturgies or burdensome offices was consequent on a man’s
enrolment as possessor of more than a given minimum of property. It
seems, therefore, that the Solonian census, in its main principles
of classification and graduation, was retained. Each man’s property
being valued, he was ranged in one of three or more classes according
to its amount. For each of the classes, a fixed proportion of taxable
capital to each man’s property was assumed, and each was entered in
the schedule, not for his whole property, but for the sum of taxable
capital corresponding to his property, according to the proportion
assumed. In the first or richest class, the taxable capital bore a
greater ratio to the actual property than in the less rich; in the
second, a greater ratio than in the third. The sum of all these items
of taxable capital, in all the different classes, set opposite to
each man’s name in the schedule, constituted the aggregate census
of Attica; upon which all direct property-tax was imposed, in equal
proportion upon every man.
[236] This is M. Boeckh’s opinion, seemingly correct, as far
as can be made out on a subject very imperfectly known (Public
Economy of Athens, B, iv, ch. 5).
Public-domain text, read in full here on John Shaqi.
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