Customs Taxation in Roman Egypt. Documents of Practice.
Sorbonne| N° d'inventaire | 23013 |
| Format | 16 x 23.5 |
| Détails | 180 p., paperback. |
| Publication | Paris, 2020 |
| Etat | Nine |
| ISBN | 9791035105693 |
This book studies the customs taxation of the Roman province of Egypt using an approach focused on customs control practices in the different administrative districts of the province. Based on a documentary corpus consisting mainly of papyri and ostraca in Greek and, to a lesser extent, lapidary inscriptions, the investigation is structured in three parts. The first, entitled "Customs Control Practices: A Documentary Approach" focuses on fiscal vocabulary, in particular the names of customs taxes and the customs posts and offices recorded, attempting to specify their geographical and administrative characteristics. It then deals with the different typologies of preserved customs documents by studying in detail the forms as well as their specific functions in customs controls. It thirdly addresses the forms of authentication of documents produced by customs personnel. The second part, entitled "Customs personnel and documentary production", focuses more specifically on the actors involved in the production and validation of the customs documents preserved. The results of this survey then make it possible to outline the broad outlines of a hierarchy of customs personnel, according to the different regions concerned, then to specify for each of them the social and ethnic backgrounds of recruitment. The third part of the work is devoted to the forms of "public supervision of customs controls". It is thus a question here of examining the different controls implemented by the public authorities in the field of tax records and financial transactions and the personnel who were assigned to them. The police controls carried out by means of guard corps of varying degrees of specialization depending on the region and the period are then studied, as well as the role played by the river guard corps in this context. These elements finally made it possible to propose a reconstruction of the territorial network of customs controls, from which the written and factual practices are identified.
This book studies the customs taxation of the Roman province of Egypt using an approach focused on customs control practices in the different administrative districts of the province. Based on a documentary corpus consisting mainly of papyri and ostraca in Greek and, to a lesser extent, lapidary inscriptions, the investigation is structured in three parts. The first, entitled "Customs Control Practices: A Documentary Approach" focuses on fiscal vocabulary, in particular the names of customs taxes and the customs posts and offices recorded, attempting to specify their geographical and administrative characteristics. It then deals with the different typologies of preserved customs documents by studying in detail the forms as well as their specific functions in customs controls. It thirdly addresses the forms of authentication of documents produced by customs personnel. The second part, entitled "Customs personnel and documentary production", focuses more specifically on the actors involved in the production and validation of the customs documents preserved. The results of this survey then make it possible to outline the broad outlines of a hierarchy of customs personnel, according to the different regions concerned, then to specify for each of them the social and ethnic backgrounds of recruitment. The third part of the work is devoted to the forms of "public supervision of customs controls". It is thus a question here of examining the different controls implemented by the public authorities in the field of tax records and financial transactions and the personnel who were assigned to them. The police controls carried out by means of guard corps of varying degrees of specialization depending on the region and the period are then studied, as well as the role played by the river guard corps in this context. These elements finally made it possible to propose a reconstruction of the territorial network of customs controls, from which the written and factual practices are identified.