Lands of Asia layouts (Eng) 26.11.21

part ii | states
site. Studies have shown that inscriptions on ostraca from Nisa reflect a system of
taxation of vineyards located around this first capital of the Arsacids in the 2nd–1st
centuries BC. The inscriptions include the names of vineyards on which taxes were
levied, such as Nakbakan, Natpak and Kashashi, as well as the word khum – the word
for a large vessel used to store wine. Finally, the inscriptions detail the amount of tax,
the year of payment and, most significantly, the name of the official who drew up the
document, along with his title marubar, i.e. accountant.
For example:
1. ‘According to this receipt (?) from the vineyard due to be taxed … 10
(?) khum were delivered. Vahuman, accountant. Paid for the year 141
(or 140).’
2. ‘According to this receipt (?) from the vineyard due to be taxed (?)
(from the locality) called Htrk (?), 8 (or 7) vessels, paid for the year
133 were delivered. Mihrdat, accountant (?).’
A detailed study of the content of the inscriptions on the ostraca from Nisa by
the scholars M. Masson, I. Diakonov, M. Diakonov and V. Livshits led them to the
following conclusions:
1. The tax collected was recorded on a special document, a type of a tax
receipt.
2. There were two categories of land – taxable and non-taxable. The term
(a)baz (cf. baz) was used to denote the land tax.
3. The amount of tax paid was measured in large vessels called khum,
which had a standard size and served as measures of capacity.
4. The tax was not levied on any particular individual, but on the
community, as indicated by the nature of the formula ‘delivered’.
5. The collection of the tax involved strict record keeping by the state and
the tax was paid annually.
6. The person who collected or received the tax was an official or
accountant – a marubar or madubar (?).
7. Taxes were delivered from the district to the administrative centre of
Mithradatkirt (Nisa).
8. The ostraca were copies of the receipts kept in the revenue office, while
the originals were given to the owners of the land or produce to avoid a
repeat collection.
9. Comparison of tax documents dating from similar periods but from
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