In “Records of the Past” (edition of 1890, Vol. III., p. 96) we read “In a field of a tenth, he takes a tenth.” “As for the tithe, he gives one part as tithe to the palace.” Among the various kinds of divisions or land tenures, we find these two: “The division of a tenth,” and “The division with a tithe.” G. Bertin, the translator, says: “The work, as we know it from the fragment in the British Museum, is accompanied with a Babylonian translation of Sargon of Agade; and the fragments recovered are those of a Ninevite transcription made in the time of Asshurbanipal for his library.” The tablets are divided into two columns, the left hand one giving the Akkadian and the right hand one the translation. The translator further says: “The tablet from which the above is a translation is of great importance as giving us information and particulars as to the system of land tenure and cultivation of land in the early Akkadian period.” The date of this Sargon is now pretty well fixed at about 3800 B. C. This extensive system of land tenure being in vogue at that date argues that it had been in use in a less extensive form for a long time previous to the date of this publication. The Pundit Dutt (Ancient India, Vol. II., p. 38), writing on “The Rationalistic Period, B. C. 1000-242,” quotes Megasthenes of the Fourth Century B. C., who gives an account of the civil administration of a city during that period as saying: “Those who have charge of the city are divided into six bodies of five each.” In enumerating the duties of each, he says: “The sixth and last class consists of those who collect the tenth of the prices of the articles sold.” Added to these references to China, India, Egypt, and Ancient Assyria and Babylonia, is the array of evidence commonly presented in writings on the tithe, including testimony from the Persians, Arabians, Phœnicians, Carthagenians and various other African communities, the ancient Britons, the Grecians and the Romans. One familiar instance from the Greeks will suffice for illustration. In Xenophon’s Anabasis, book V, chapter 3, we are told that “they divided the money raised from the sale of captives and of the tenth which they took out for Apollo and for the Ephesian Artemis (Diana of the Ephesians), the generals took each a part to keep for the gods.” Referring to Xenophon’s own home in Scillus, we read: “He made both an altar and a temple with the consecrated money; and also thereafter always collecting a tithe of the fruits of the season from the land, he offered sacrifice to the goddess; and all the citizens and neighboring men and women partook of the feast.” A slab was set by the temple having the inscription, “The sacred place of Artemis. Let the one who has possession and enjoys the fruit thereof (i. e., of the estate) offer the tithe each year, and from the surplus repair the temple. If any one does not do this, it will be a care to the goddess,” i. e., she will punish him as an offender.