Law on grain tax from Lemnos, Imbros and SkyrosRO 26 Date: 374/3 BC
Painted panel Gods. In the archonship of Sokratides (374/3). Law about the one twelfth (dōdekatēs) of the grain (sitou) of the islands. (5) Agyrrhios proposed: so that the People may have grain available in common (en tōi koinōi), to sell the one-twelfth in Lemnos and Imbros and Skyros and the one-fiftieth, in grain. Each portion (meris) shall be five hundred medimnoi, one hundred (10) of wheat and four hundred of barley. The buyer shall convey the grain at his own risk to the Piraeus and shall convey the grain up to the city at his own expense and shall heap up the grain in the Aiakeion. (15) The city shall make available the Aiakeion roofed and doored, and the buyer shall weigh out the grain for the city within thirty days from when he has conveyed it up to the city, at his own expense. When he conveys it (20) up to the city, the city shall not exact rent from the buyers. The buyer shall weigh out the wheat at a weight of five-sixths (of a medimnos) to the talent, and the barley at a weight of a medimnos to the talent, dry and (25) free from darnel, setting the weight on the balance (zōnēi) (?) as the other merchants (emporoi) do. The buyer shall not make an advance payment (prokatabolēn), but shall pay sales taxes (epōnia) and auction fees (kērukeia) of twenty drachmas for each portion (merida). The buyer shall appoint (30) two credit-worthy guarantors (egguētas) for each portion (merida), whom the Council shall approve (dokimasēi). A partnership (summoria) of six men shall have a portion of three thousand medimnoi; the polis shall exact the grain for a partnership (summorian) from each and all (35) of those in the partnership (summoriai), until it has received its entitlement. Let the People choose ten men from all Athenians, in the Assembly, when it chooses the generals (stratēgous), to manage (epimelēsontai) the grain. (40) Let these have the grain weighed in accordance with what has been written, and sell it in the Agora, whenever the People decides; but it shall not be permitted to put to the vote a proposal to sell it before the month Anthesterion. Let the People set the (45) price of the wheat and the barley at which those who are chosen are to sell it. Let the buyers of the one-twelfth convey the grain before the month Maimakterion. Let those chosen by the People manage (epimelousthōn) (50) that the grain is conveyed at the time stated. When those who have been chosen sell the grain, let them render accounts (logisasthōn) before the People, and let them come before the People bringing the money, and let the proceeds (55) from the grain be stratiotic. The advance payment (prokatabolēn) from the islands the receivers (apodektas) shall apportion (merisai), and of the one-fiftieth as much as was obtained last year from the two-tenths; and for now this shall be for the general administration (dioikēsin); (60) and in future the two-tenths shall not be deducted from the monies deposited.