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Title of Article

THE SOURCES OF REVENUE OF THE MUNICIPAL AND FEDERAL TREASURIES IN BOEOTIA IN THE HELLENISTIC PERIOD


Issue
6
Date
2011

Section
HISTORY

Article type
scientific article
UDC
94(3)
Pages
238-244
Keywords
Greece, polis, Boeotia, federation, land tax, liturgy, Polybius, epigraphy


Authors
Sizov Sergey Kuzmich
Nizhegorodskiy kommercheskiy institut


Abstract
The most important source of revenue for the cities and the federation in agrarian Boeotia was the land taxation, namely the rent paid by the tenants of the public lands and a tax called the tithe paid by the owners and the tenants alike. The cities also collected the customs duties, some dues paid by the tourists and pilgrims, the tax imposed on the metics, the fines and confiscated values. Substantial sums came from rich benefactors and public subscriptions. If the treasury needed more money, the cities resorted to imposing a disposable tax called telos or borrowing considerable sums from private individuals. The treasury of the Boeotian league was replenished by regular financial contributions of the cities, by the extraordinary taxes and by other means.

File (in Russian)