Rationes Stele 1 Accounts of 1% tax on property transactions (Rationes Centesimarum)

Accounts of 1% tax on property transactions (Rationes Centesimarum)

Rationes, Stele 1 Date: Ca. 340-325 BC

Face A

col. 1

Fragment 1

Tribe 1? [. . . . . . . . ¹⁶ . . . . . . . .]Ị [ὠνη? . . . . . . . . ¹⁵ . . . . . . .]Ι̣Ι [. . . . . . . . ¹⁵ . . . . . . .]Σ̣ [. . . . . . ¹² . . . . . . κε]φά⟦λ⟧αιον (5) [. . . . . ¹⁰ . . . . . Χ𐅅ΗΗ?]Η ἱερά [ἑκατοστὴ? . . . ⁶ . . .]Δ̣𐅃𐅂𐅂𐅂 [. . . . . . . . ¹⁶ . . . . . . . .] vac. [. . . . . . ¹² . . . . . .]Ι Α̣ [. . . . . . ¹¹ . . . . .].ΕΝ̣Α

Fragment 2

Tribe 1 Ends of c. 5 lines vacant or illegible [ὠνη? . . . . . . . . ¹⁶ . . . . . . . .]ο[υ?]ς Εὐω ΧΧΧΧ𐅅̣ [. . . . . . . . ¹⁵ . . . . . . .]ου [κεφάλαιον∶ 𐅉𐅆𐅅ΗΗΗ?]Η𐅄 [ἑκατοστὴ ἱερὰ∶?] 𐅅Η𐅄𐅃𐅂𐅂𐅂𐅂ΙΙΙ (5)[Λαμπτρέων κ]αθύπερθ [δήμαρχος? . . . ⁵ . .]θεος [. . . . . ¹⁰ . . . . . ἀπέ]δοτο ἐσχα- [τιὰν Λαμπτρᾶσι]ν ἐν ταῖς ἄνω [τὸ? . . . . ⁷ . . . καλο]ύμ̣ενον (10)[ὠνηταὶ . . . . . ¹⁰ . . . . .] Ὀνήτορος [Μελι(τεὺς)? - - - - ^{5 - 9} - - -]νος [. . . . . . ¹² . . . . . .]ΤΤỊΤΤΧΧΧΗ [ἑτέραν ἐσχατι]ὰ̣ν Λαμπ ἐν [ταῖς ἄνω? . . . ⁵ . .]έ̣ως̣ καλούμ̣[εν - - -] (15)[ὠνηταὶ . . . . . ¹⁰ . . . . . Ὀ]νήτορος [Μελι(τεὺς)? - - -]

col. 2

Fragment 1

Tribe 2? (10) . .[- - -] ὡ̣ν̣η̣ Π̣α̣[- - -] ἑ̣κ̣α̣[τοστή? - - -] Δ. . .[- - -] Ἐνδ[- - -] (15) Δω[- - -] Τ[- - -] Σ[- - -] Α̣[- - -]

Fragment 2

Tribe 2 ὠνη Σάτ̣[υρος? - - -] ἐσχ[ατι - - -] ὠνη Σάτ[υρος? - - -] (20) κεφ[άλαιον - - -] ἑκατ̣[οστὴ - - -] Κολω[νέων δήμαρχος?] Φ̣ιλο[- - -] ἀπέ[δοτο - - -] (25)ὠνη Γλα[υκ - - -] ἑκ[ατοστή - - -] Φηγ[αιέων - - -] Ἱερ[οκλ - - -] Λυσ[- - -] (30) Κρατ.[- - -] Πολυκ[- - - ἀπέ]- δοντο [- - -] ὠνη Ἱεροκλ̣[- - -] traces

col. 1/2

Fragment 3

Tribe 2 traces? [. . . . ⁸ . . . .]Ο̣ΥΚΑ̣Ι[- - -] [ὡνηταὶ Φυλεί]δης Βλεπ̣[ύρου] [Τειθράσ]ιος vac. [. . . . ⁷ . . .]ων Ἀριστοκλε̣[- - -] (5) [. . . . ⁷ . . .]ς̣ vac. [. . . . ⁷ . . .]η̣ς Χαιρίππου̣ [Πιθ(εὺς)? - - -] [ἕτερον χω]ρίον Τείθ̣ρ̣[(αντι) - - - ?] [ὠνη . . . . ⁸ . . . .]ς Διφίλου̣ [- - -] [κεφάλαιο]ν̣∶ ΤΧΧΧ𐅄[- - - ?] (10) [ἑκατοστή∶] 𐅄̣ΔΔΔΔΙ[ΙΙ] [. . . . . ⁹ . . . .] vac. [. . . . . ⁹ . . . .] vac. [. . . . . ¹⁰ . . . . .] vac. or traces

col. 2 or 3?

Fragment 4

Tribe 3 [- - - ἀπέ]- [δοντο χωρίον? κ]αὶ̣ ο̣ἰ̣κίαν̣ [Πρα?] [ὠνη . . . . . . ¹¹ . . . . . Χ]αρικλείδου̣ [Μυρρινούσιο?]ς 𐅅 [ἕτερον χωρίο]ν καὶ οἰκίαν Πρα (5)[ὠνηταὶ Θράσιππ?]ο̣ς Φρυναίο Ἀθμο [. . . . . ¹⁰ . . . . .]ς Χαιρελείδου [. . . . . ¹⁰ . . . . .]ΧΧΗΗΗ𐅄ΔΔ𐅃 [ἕτερον χωρί]ον καὶ οἰκία Πρα [ὡνη . . . . . ¹⁰ . . . . .]ς Λυκίνου (10) [. . . . . ¹⁰ . . . . .]ΤΧ̣ΧΔ𐅂𐅂ΙΙΙ [ἕτερον χωρί]ο̣ν καὶ οἰκίαν [- - - - - - ^{10 - 11} - - - - -] vac. [ὡνη . . . . . . ¹¹ . . . . .]τακος Μυρρ̣ι̣ 𐅆̣ [ἕτερον χωρίο]ν̣ κα̣ὶ οἰκία Παια (15)[ὡνη . . . . . . . ¹⁴ . . . . . . .]ου vac. [. . . . . . . . ¹⁵ . . . . . . .]ΗΗΗΗ [κεφάλαιον∶ ΤΤΤΧΧΧΗΗ𐅄?]Δ̣Δ̣Δ̣𐅃𐅂𐅂ΙΙΙ

Fragment 5

Tribe 3 [. . . . ⁸ . . . .]Μ̣Ο[- - -] [ὠνηταὶ? - - - ^{3 - 6} - -].ης Α[- - -] [. . . ⁶ . . .]ιος Θ̣Ι[- - -] [. . . ⁶ . . .]ο̣νος ῾Ρα̣[μ(νούσιος)? - - -] (5) [ἕτερον] χωρίον̣ [- - -] [ὠνη Διόδωρ?]ο̣ς Kαν[θάρου Μυρρι(νούσιος)? - - -] [ἕτερον χ]ωρίο[ν - - -] [ὠνη? . . . . ⁷ . . .]τ̣ος Γ̣[- - -] [Μυρρινο?]ύσιο[ς?] (10) [ἕτερον χ]ωρίο[ν - - -] [ὠνηταὶ? - - - - ^{5 - 8} - - -]ος Ε[- - -] [. . . . ⁸ . . . .]ος Χ[- - - ?] [ἕτερον χω?]ρ[ίον? - - -]

col. 1 or 2?

Fragment 6

Tribe 1 or 2? [- - -]Μ̣[- - -] [- - -].Τ.[- - -] [- - -].ΙΑ̣[- - -] [- - -].Ο̣ΙΛ̣Σ̣[- - -] (5) [- - -]ΩΜΕ̣Ν̣ΟΥ[- - -] [- - -]. .[- - -]

Face B

Fragment 6

col. 1 or 2?

Tribe 4? [ὠνη - - - Χο?]λ̣ 𐅄ΔΔΔ̣[- - -] [- - -] [ὠνη - - - Χ]ολ 𐅄ΔΔΔΔ𐅃̣𐅂𐅂̣𐅂Ι̣Ι̣Ι𐅁 [- - -] (5)[ὠνη - - - Χο]λ∶ ΗΔ𐅃[ΙΙΙ?]ΙΙ𐅁̣ [- - -] [ὠνη - - - Χο]λ 𐅄̣ΔΔΔ̣[- - - ?] [- - -] [ὠνη - - -]∶ 𐅄Δ𐅂𐅂ΙΙΙ̣ (10) [- - - Χολλείδαι?]ς [ὠνη - - -] Χ̣ολ∶ 𐅄Δ𐅂𐅂[ΙΙ]Ι̣ [- - -] [ὠνη - - -]ς̣ Χολ∶ ΔΔ𐅃[.]? [- - - ιδ?]ι (15)[ὠνη - - - Χ]ο̣λ 𐅄 [- - -]ιδι [ὠνη - - -]ΔΔ𐅂𐅂ΙΙΙ [- - -] [ὠνη - - -]ΔΔ𐅃 (20) [- - -] [ὠνη - - -]𐅅ΗΗΗ

col. 2 or 3?

Tribe 5 ἑ̣τ̣[ερ-? - - -] Πρ[- - -] ὠν[ηταί?] Θ̣ε̣[- - -] (25) Θ̣εο[- - -] κεφά[λαιον∶ - - - ἑκατοστή∶ - - -] [Σ]φ̣η̣ττ̣[ίων δήμαρχος? - - -] Ἀ[ν]τ̣ιπά̣[τρου ἀπέδοτο χωρίον?] κ̣αὶ οἰκί[α(ν)? - - -] (30)ὠν̣[η] Δ̣ιόφαντο[ς Θρασυμήδους] [Σ]φήττιο̣ς Χ[- - - ? ἕτερον χωρίον? - - -] ὠνη Διόφαντος [Θρασυμήδους Σφήτ(τιος) - - -] ἕτερον χωρί[ον - - -] ὠνη Διόφαντος Θ̣[ρασυμήδους Σφήτ(τιος) - - -] (35) ἕτερον χωρ̣[ίον - - -] ὠνη Ἀρχ̣εν̣αύτ[ης - - -] ἕτερον χω̣[ρίον - - -] ὠνη Δημοκήδη̣[ς Δημοστράτου?] Ἀφ̣ι̣δν̣αῖο̣[ς - - -] (40) ἕτερον χω̣[ρίον - - -] ὠνη Θυμοχάρ[ης Φαίδρου? Σφήτ(τιος) - - -] ἕ[τε]ρ̣ο̣ν̣ [χωρίον - - -]

Translated text

References:

Rationes, Stele 1 (Translated text) (AIO)

IG II² 1603 (= Rationes, Fragment 2) (PHI)

IG II² 1580 (= Rationes, Fragments 3 and 4) (PHI)

IG II² 1601 (= Rationes, Fragment 6) (PHI)

IG II² 1601a (= Rationes, Fragment 5) (PHI)

SEG 68.70

Ismard, Cité des réseaux, 178f.

Papazarkadas, Sacred and Public Land, 132-35, 183-86, 197-99, 235f.

Humphreys, Kinship, 1221-24

Translation by: Stephen Lambert

Images: Aleshire - (1, 2)
Krateros - (1, 2)

Monument type: Stele

Inscription type: Account

Fragment 1 - Findspot: Acropolis (South slope) (EM 12835)
Fragment 2 - Findspot: Acropolis (EM 4601)
Fragment 3 - Findspot: Acropolis (South slope) (EM 8006)
Fragment 4 - Findspot: Acropolis (South slope) (EM 8007)
Fragment 5 - Findspot: Acropolis (EM 7966)
Fragment 6 - Findspot: Acropolis (EM 7965)

Transliterations on Places on

[1] A very characteristic development in Lykourgan Athens was a programme of sales of public land to private individuals. These are known only from this set of inscribed accounts of the sales, which were organised through local groups (demes and "villages" [komai] on stelai 1-2; non-territorial groups such as phratries, genē, orgeones on stelai 3-4). The accounts record brief details of the property sold, the name of the buyer and the price paid, together with 1% (hekatoste) of the price (probably termed in F1A col. 1, ll. 5-6 "sacred hekatoste", and most likely a sales tax; hence the Latin title of the inscriptions, which means "Accounts of the One-Hundredths"; they are also sometimes known as "hekatostai inscriptions"). The total raised from the programme will have been about 300 talents. (Lambert thought the beneficiary of the sales, which would seem from these accounts to have been organised centrally, was the city; others, including Humphreys, think it is the selling groups). This is the usual interpretation, for which see e.g. Lambert, Rationes; Papazarkadas; Humphreys, cf. SEG 68.70). Alternative interpretations of the accounts have been proposed from time to time, arising from the fluid semantic range of the Greek terms for "buying" and "selling", as e.g. in the transaction, "sale subject to redemption" (prasis epi lysei), which designated a device used to raise money on the security of property, the "buyer" of the property in such cases being a creditor, who would "release" the property from the "sale" when the loan was paid off. Thus Ismard raises the possibility that the land recorded in these accounts was used as security for loans to the city by the "buyers", who had the right to exploit it during the period of the loan. For Lykourgos as sponsor of loans to the city from private citizens see Stratokles' decree of 307/6 BC honouring him, [Plut.] Mor. 852b, IG II² 457 + 3207. Cf. Csapo-Wilson 2014, 410. However, such "alternative" explanations of these accounts have not received widespread support. The date of the accounts is determined by prosopography and cannot be pinned down precisely. Lambert (217) tentatively suggested ca. 343-340 BC for stelai 1-2 and ca. 330-325 for stelai 3-4, but Humphreys prefers a slightly later, Lykourgan date, for stelai 1-2. AIO's text of this stele follows Lambert, Rationes. [2] The seller was perhaps the deme Teithras [3] The seller was perhaps the deme Prasiai [4] The seller was perhaps the deme Myrrhinous [5] The seller was perhaps the deme Cholleidai or (somewhat less likely from the logic of these accounts) the deme Cholargos. Cholleidai was a small deme (bouleutic quota 2, e.g. IG II³ 4, 53, 39-41) in the city (Traill, Demos and Trittys, 1986), or inland (G. Stanton, Chiron 24, 1994, 161-207, and Traill, Political Organization, 1975) trittys of Leontis. Its location is unknown. Humphreys, Kinship, 936-7, suggests the area of Acharnai and the Aigaleos-Parnes gap on the basis that "the choleric" Dikaiopolis in Aristophanes, Acharnians is from that deme (see l. 406), which produces charcoal, like Acharnai, and that Dikaiopolis trades with Megarians and Boeotians; thus also Traill 1975, p. 46. This is quite possible, though it cannot be ruled out that Dikaiopolis' deme was chosen for its verbal suitability to his character rather than its real-life location; and an alternative pun underlying Dikaiopolis' demotic, noted by the scholia to Aristophanes, is on the Greek word cholos, "lame" (l. 411); for detail see Csapo-Wilson II, p. 24. No inscriptions of the deme are extant. Meixigenes son of Mikon of Cholleidai was priest of Dionysos in the Piraeus at IG II³ 1, 416 and Kallidamas of Cholleidai was honoured by the deme Piraeus in IG II² 1214. Lambert, AIUK vol. 4.3A (2020), p. 32 with n. 123, speculates on a connection between the two, raising the possibility that both were members of a genos which supplied the priest of Dionysos in the Piraeus. Csapo-Wilson II, p. 6, 24, reject the inference, drawn by N. Jones, Rural Athens (2004), 131, 146, from Dikaiopolis' statement at Ar. Ach. 201-2, that he is "going home to celebrate the Rural Dionysia", that there was a real-life celebration of this festival in Cholleidai (cf. IG II³ 4, 498 with notes). On Cholargos, see IG II² 1184; on demes in general RO 46.

Added: 10 Sep 2013
Updated: 15 Oct 2024
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