The second volume of the Giessen Papyri (P.Giss. II) includes an
edition of two previously unpublished Greek documents. The first
one, numbered 127, is a notebook roll from Philadelphia dated to
the last years of Vespasian's reign, containing nine documents
concerning overdue rents for land in the ousiac parces; of
particular interest is a draft of a complaint regarding peculation
addressed to Ammonios, strategos of the Herakleidou meris. The
second, numbered 128, is a fiscal codex from the Hermopolite nome,
dated to the second half of the fourth century. This papyrus offers
direct insight into many taxation issues, including the method of
tax assessment based on the concept of kephale, which is still
poorly understood; it also provides information regarding key
fiscal changes that occurred after the reforms of Diocletian. The
editions of these papyri will help scholars to reconstruct specific
details of everyday life in Roman and Late Roman Egypt in areas
including taxation, monetary systems, land tenure, onomastics,
prosopography, administration, and social and economic situations.
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