Appendix 1

The accounting practices of the hieropoioi

p. 331-374


Texte intégral

1This appendix contains a table putting into perspective the exploitable data. It is followed by epigraphic records specifying, for each of the accounts for which it is possible, how the hieropoioi compiled their books of account year after year. These records also list the corrections made to the reading of the stones, photographs or squeezes. A photograph of the stele is provided whenever one is to be found in the photo library of the Ecole française d’Athènes.

282
(IG 158)
    
279
(IG 161)
      
278
(IG 162)
269
(IG 203)
250
(IG 287)

Cash holdings1

70 291. 2

19 348

41 442

13 346

48 984.6

Farm rents

10 947

11 930

11960

5064

10 416.1 +

Rents

483.5 +

933.2

917.4

999

912.62

Taxes

-

2723

?

462 + 6104

695

Interest

508.6

638

4289.65

-

1810.5 (+51?6)

Offertory
boxes

187

148.67

?

191

82.6

Annual
income

Others8

22

[656.5]9

307.110

24.311

114.5

Subsidies,
sundry payments

-

1957.512

1295.6

Total
annual
income

12 148.116 535.816 831.6 +

15 326.9         

Loan repay-
ments by
the city‑state

-

18 278.113

19 801

5906 +

10 54514

Total
revenues
for year

12 148.1

34 814

[37 275.1]

25 871.9
(+51?)

Total cash
holdings +
revenues

82 439.3

54 162

[78 717.1]

[74 907.5]

Monthly spending

1374

998

Operating expenses

(including wages)

1338.2

2758.5

2415

2584.7

Building work

1528.2

9600

8869

12 404

Expenditure

Spending ordered
by decree

361.5

1192.5

Total
annual
expenditure

2866.4

12 720

-

13 850.5

15 986.7

Bad debts

-

424

680.2

Loans to city‑state

24 975

5700

5750

Personal loans

-

964715

2400

1000

Other loans

(30 000)16

Total loans

6750

Total
expenditure
+ loans

-

22 736.7

Operating
balance

41 442

-

[52 170.8]17

Account
balance

54 162

78 717

[74 907.5]

 

246
(ID 290)
218
(ID 354)
192
(ID 399)
179
(ID 442)

Cash holdings18

17 631.6          

74 679.6          

39 005.5+19

60 929.6

Annual
income

Farm rents

11 096.5

6869

6496 +

6980.1

House rents

1752.6

797.6 +

1526 +

1721.8

Taxes

662.5

255 +

527?

362

Interest

468.5

1553 +

1269 +

4536.720

Offertory
boxes

9.5

45.6

Others21

2183.6 +22

124.6

10.5

184

Subsidies, sundry
payments

19 496.623

3965.124

12 273.125

+ 3733.3 χαλκοῦ

Total annual
income

15 453.4

29 095.8

13 803.1

29 836.626

Loan repayments
by the city‑state

[43 365]27

7331

40 474.128

235029

Total revenues
for year

36 426.8

[54 277.2]

[32 186.6]

Total cash
holdings +
revenues

77 397

111 106.4

[93 282.7 +]  

[93 116.2]

Expenditure

Monthly spending

989.8

[1035]30

Operating expenses
(including wages)

3104 +

3470

64031

Building
work

11 902.2 +

341

9703.132

Spending ordered
by decree

150.533

4103.5

Total annual expenditure

16 404 +

15 481.6

Bad debets

Loans to the
city‑state

300

61 634

1850

Personal loans

200 +

1350+

Other loans

Total loans

500 +

3200

Total
expenditure +
loans

65 445 +

[18 681.6]

Operating
balance

60 993

23 739

[74 434.6]

Account
balance

77 397

89 184

[93 282.7+]

[93 116.2]

Account of 313 BC

IG XI 2, 135. Delos Museum, Γ203

2Remarks on text editing

Remarks on text editing

The signs used by the hieropoioi in this inscription still include the talent as a continuation of Athenian accounting. They use ligatures (l. 16, l. 30).

On l. 16, the first drachma sign should probably be corrected to Image (5) and read ΑImage ImageImageImageΔΔ
ImageImageImagei.e. 11 557 dr. In the corpus, one can read 1 talent and 5 573 dr., which does not correspond to the addition of the farm rents.

By mistake Migeotte 2014, p. 647: revenues 17 523 dr. because he probably took as a ∆ = 10 (l. 24 ) the Λ that is actually the first letter of the name that follows Λυσίξε[ν]ος. At the end of l. 24, the stonecutter engraved this name with a gap, joining the Λ to the figures preceding it, probably because he failed to understand the two Η signs were figures (ΗΗΛ ΥΣΙΞΕ‑).

Account

Revenues
(l. 1‑28)

17 513

     farm rents (l. 1‑16)

11 577

     interest and other revenues: late payments,
     tax on murex, sale of kopros (l. 16‑28)

5 936

Total cash holdings and income
(l. 28‑29: κεφάλαιον οὗ παρελάβοµεν σὺν ὧι αὐτοὶ εἰσεπράξαµεν)

59 861,6
(9 talents 5 861 dr. 4 ob.)

Expenditure
(l. 30‑31: ἀπὸ τούτου εἰς ἐπισκευὴν τῶν ἱερῶν ἀνάλωµα)

1 678

Balance carried forward
(l. 31‑36: βουλῆι καὶ ἱερο[π]οιοῖς παρέδοµεν)

58 183,6 dr.
(9 talents 4 183 dr. 4 ob.)
+ 50 chrysoi of Alexander

Fig. 11 — IG XI 2, 135.

Image

BCH 29 [1905], pl. XVIII.

Account dated shortly before 301 BC

IG XI 2, 144 A. Delos Museum, Γ503Α‑Γ

Remarks on text editing

l. 9 : [κεφάλαιον οὗ? π]αρελάβοµεν ImageImageImage∆∆ImageImageImageImage/, to be corrected to read ImageImageImage∆∆ImageImageImageImage//
or ImageImageImage∆∆ImageImageImageImage//.

Despite the text edited by F. Durrbach in the IG, the first figure should be either a combination of the figure 5 (Π) with the talent sign (T) as in the first account of the period of Independence (IG XI 2, 135, l. 30: Image but with a ligature that gives the form ImageImage or Image as suggested by E. Schulhoff’s reading (IG XI 2, p. 26).

The hieropoioi, from the early years of the third century BC, stopped using the talent sign and the reading Image seems more plausible (see already in 302 BC the use of the sign M for 10 000: IG XI 2, 145, l. 80) but this sign T is still used here, l. 16, in the total for farm rents. However, the re‑reading on the squeeze and photograph fail to confirm the use of the ligature ImageImage that would be expected to express Image. The reading Image seems more plausible, then, but the state of the stone, re‑used, made the reading haphazard as from the time of the earliest editors.

Migeotte 2014, p. 647 choses the reading Image.

By mistake Feyel 2006, p. 483, considering the text was erroneous with ImageImage (500 + 5 000) and that this sequence was illogical, took notice of the second number only and indicated erroneous cash holdings in an amount of 5 574 dr.

Account

Cash holdings
(A, l. 9: [κεφάλαιον οὗ? π]αρελάβοµεν …)

55 074 dr. 2 ch.

Revenues
(A, l. 9‑25)

21 685 +

     farm rents (l. 16‑17)

       14 339 dr. 2 ob.

     interest and other revenues (l. 17‑25)

       7 346 +

Expenditure
(A, l. 26‑70)

Fig. 12 — IG XI 2, 144, face A.

Image

Cl. EFA R4354‑04.

Account of the year 298 BC

IG XI 2, 148 A. Delos Museum, Γ480

Remarks on text editing

The cash holdings (l. 5) and the balance carried forward (l. 28‑29) are written out in full, a practice that is also found for an indication of the interest payment on the small supplementary stele IG XI 2, 136.

The number for revenues, that can be inferred from the ratio between the cash holdings and expenditure, probably relates to not just the revenues for the year but might also correspond to a part of the cash holdings received separately to allow for the 17 000 dr. in loans to the city‑state.

Account

Cash holdings
(l. 2‑5)


46 900 dr. +

Revenues
(some 50 or so illegible lines)


[30 100]

Expenditure
(l. 72: σύµπαν κεφάλαιον ἀναλώµατος)


       4 270 +

Loans
(l. 73‑76: καὶ ἄλλο ἀργύριον ἐξείλοµεν µετὰ τῆς βουλῆς ὃ
ἐδανεί­σατο ἡ πόλις κατὰ ψήφισµα τοῦ δήµου …)



       17 000

Operating balance
(l. 78‑79: τὸ λοιπὸν ἀργύριον παρέδοµεν)


55 730

Account of the year 287 BC

IG XI 2, 155. Delos Museum, Γ263Α‑Β

Remarks on text editing

There is a mistake by the stonecutter in this account, for an amount of 2 dr. and 2 ob. that corresponds to the difference between the total entries shown at the beginning of the account and the addition of the numbers for outgoings and the operating balance. The critical apparatus of IG XI 2, p. 38 confirms that this is not a reading error by the editor of the corpus. The problem probably stems from a poor correction by the stonecutter as attested to by the rasura of l. 6 of fragment b.

Account

Cash holdings + revenues
(b, l. 4‑5: [κεφάλα]ιον [σύµ]παν οὗ ἐ[λάβ]οµεν παρὰ τῶν ἱερο­ποιῶν καὶ τοῦ ἐφ’ ἡµῶν εἰσελθόντος [ἀργυρίου νοµίσµα]τος)

57 724 dr. 2 ob. ½ ob.

Total outgoings
(b, l. 6: κεφάλαιον ἐξόδ[ου])

12 361 dr. 4 ob. ½ ob. ¼ ob.

Balance carried forward
(b, l. 7‑10: κεφάλαιον οὗ παρέδοµεν … ἀργυρίου νοµίσµατος …)

45 360 dr. 1 ob. ½ ob. ¼ ob.
+ 7 chrysoi, a Phocaean coin and money from various sources (…135 dr.)

Account of 282 BC

IG XI 2, 158 A. Delos Museum, Γ209

Remarks on text editing

A, l. 35‑36: re‑reading of the amount in Chankowski and Feyel 1997, p. 119.

But neither this figure (82 204 dr.) nor the figure in the corpus (82 134 dr.) are accurate. It should come to 82 439 dr.

This figure is inscribed in a rasura and so comes from a correction by the stonecutter. It is 235 dr. short of the total obtained by adding the amount for the cash holdings and the amount for revenues (82 439 dr. 2 ob.). Monetary conversions due to the striking of local coinage that took place in those years may not be alien to this difficulty.

The figure shown in Chankowski 2008a table 14 results from a mistake (I wrongly added the amount of the loan to the sum indicated as being repaid).

Account

For the account as a whole, most totals can be obtained by adding the amounts but the result remains approximate.

Cash holdings
(A, l. 2‑6)

70 291 dr. 1 ob. ½ ob.
+ other coins including silver weighed at 47 dr. (l. 5‑6 : ἀργυρίου παντ[ο] δαποῦ ὁλκὴν)

Revenues
(A, l. 7‑34)

       12 148 dr.

Total entries
(A, l. 35‑36 κεφάλαιον οὗ τε παρελάβοµεν ἀργυρίου καὶ τοῦ ἐπὶ τῆς ἡµετέρας ἀρχῆς εἰσελθόντος)

       82 204 +
       + other coins including
       silver weight at 47 dr.

Expenditure
(A, l. 37‑88)

       2 669 +

Loans (B)

       24 975 dr.
       (repaid in part for 18 879 dr. A
       ob. ½ ob. in 281 BC)

Account of 281 BC

IG XI 2, 159 A. Delos Museum, Γ264

Account

The total expenditure includes loans made to the city‑state (l. 68‑69) but the detail of these loans is given separately by the hieropoioi (l. 73‑75).

Cash holdings

?

including loan repayment
(cf. IG XI 2, 158, B, l. 32‑45)

18 879 dr. 1 ob. ½ ob.

Revenues

?

Expenditure
(A, l. 68‑69 : σύµπαγ κεφάλαιον ἀναλώµατος σὺν ὧι ἡ πόλις ὀφείλ[ει ․․․․․․])
(A, l. 73‑75: καὶ [τ]όδε [— — ἐ]δανείσαµεν τοῦ ἱεροῦ ἀργυρίου κατὰ τὸν νόµον [καὶ κατὰ συγγραφὰς?] βουλῆς κελευούσ[ης — — — —]

81 287 dr. 3 ob. ½. ob. ¼ ob. 1 ch.

Balance carried forward
(A, l. 69‑73: κεφάλαιον οὗ παρέδοµεν … ἀργυρίου νοµίσµατος δραχµὰς)

5 220 +
and various coins

Account of 279 BC

IG XI 2, 161 A. Delos Museum, Γ266

Remarks on text editing

This account is one of the major stelae that are almost fully legible.

In the total entries, a variance of 557 dr. can be observed with the addition that gives 53 605 dr. This variance can be explained by the indication of additional revenues (including the sale of hides) on the side of the stele. The text contains a few gaps and fails to provide the exact total, so that the totals given by the hieropoioi must be used (l. 122‑127), that must take them into account.

Account

Foreign coins are counted separately in the account statement (l. 121‑127), even if they are converted to the Attic standard. The cash holdings counted here include only the amounts paid to the hieropoioi

Cash holdings
(A, l. 3‑5)

19 348 dr. ¼ ob.
+ other coins

Revenues
(A, l. 6‑43)

[34 814]

     including loan repayments
     (A, l. 25‑27)

       18 278 dr.

Expenditure
(A, l. 45‑121)

12 720 dr.

Total entries
(A, l. 122‑123: κεφάλαιον οὗ τε παρελάβοµεν ἀργυρίου καὶ τοῦ ἐπὶ τῆς ἡµετέρας ἀρχῆς εἰσελθόντος)

54 162 dr.
+ other coins

Total expenditure
(A, l. 123: κεφάλαιον ἀναλώµατος )

12 720 dr.

Balance carried forward
(A, l. 124‑127: τὸ δὲ λοιπὸν παρεδώκαµεν…)

41 442 dr. ½ ob. ¼ ob. 1 ch.

     including reserve
     (A, l. 126‑127: σὺν ταῖς ·ΜΜΧΧΧΧImageΗ∆∆∆· αἷς
     ὁ δῆµος ἐψηφίσατο [ἐν παραδ]όσει παραλαµβάνειν
     ἀεὶ τοὺς ἱεροποιοὺς τοὺς ἐν τέλει ὄντας)

       24 630 dr.

Fig. 13 — IG XI 2, 161, face A.

Image

Nouveau Choix, pl. II.

Account of 278 BC

IG XI 2, 162 A. Delos Museum, Γ205, Α‑Β

Remarks on text editing

A reading error by the editor must be corrected on l. 3 because there is an H missing in the middle of the number inscribed and, in the gap, the chalkos of the operating balance of IG XI 2, 161 should be restored: not ΜΜΜΜΧΗΗΗ∆∆∆∆Image[ImageImageΤ] but ΜΜΜΜΧΗΗΗΗ∆∆∆∆Image[ImageImageΤ/].

Account

Cash holding
(A, l. 2‑4)

41 442 dr. ½ ob. ¼ ob. 1 ch.

     including reserve
      (A, l. 4: σὺν ταῖς [ΜΜ]ΧΧΧΧImageΗ∆∆∆· αἷς ὁ δῆµος
     ἐψηφίσατο ἐν παραδ]όσει παραλαµβάνειν τοὺς
     ἱερο[ποιοὺς τοὺς ἐν τέλει ὄντας])

       24 630 dr.

Revenues
(A, l. 5‑43)

37 275 dr.

Total entries
(A, l. 44‑45: σύµπαγ κεφάλαιον οὗ τε παρελάβοµεν ἀργυρίου καὶ τοῦ ἐπὶ τῆς ἡµετέρας ἀρχῆς εἰσήκοντος)

[78 717 dr.]

Expenditure
(A, l. 46‑)

       ?

Fig. 14 — IG XI 2, 162, face A.

Image

Cl. EFA 47544.

Account of 276 BC

IG XI 2, 163. Delos Museum, Γ201 ΑΒΓ; 374, 375, 388, 198

Account

Expenditure

?

Balance carried forward
(B g‑d, l. 4‑11)

83 835 dr. 2 ob.

     including reserve
     (B g‑d, l. 9‑10: σὺν ταῖς ΜΜΜImage[‑ - - ἃς ὁ δῆµος               
     ἐψηφίσατο παραλαµβ]άνειν ἐµ παραδόσει
     [ἱεροποιοὺς] τοὺς [ἐν τέ]λει ὄντας)

       35 000 +

Account of 269 BC

IG XI 2, 203 A. Delos Museum, Γ250

Remarks on text editing

For the addition of the cash holdings, inexact figure in Feyel 2006, p. 482 table 35 (13 285 dr. 1 ob. 1/2), in Chankowski 2008b (13 333 dr.) and in Migeoette 2014, p. 647 (13 439 dr. ½ ob.).

The restorations of B, l. 22, [κεφάλαιον ἀναλώµατος - - - - ]∆∆∆ImageImageImageΙ̣ΙΙImage and B, l. 23: [τὸ δὲ λοιπὸν παρέδοµεν ἱεροποιοῖς τοῖς µεθ’ ἡµᾶς· ἀργυρίου δραχµὰς : ΜΜImageΧΧΗImage∆∆∆∆ImageImageImageImage] with a figure restored from the cash holdings of IG XI 2, 204, l. 5, are doubtful because the text that follows includes the inventory of coins from other provenances. This must be instead, l. 21‑23, the details of the money received at the beginning of the financial period and taken in over the course of the year.

Account

Cash holding
(A, l. 2‑5)

13 345 dr. ½ ob.

     including offertory boxes (A, l. 3‑4)

      191 dr. 3 ob.
      ½ ob.

     including received in the Artemision
     (A, l. 4‑5: ἐν Ἀρτ[ε]µισίωι ἀργυρίου νοµίσµατος)

      3 505 dr.

     including received subsequently
     (A, l. 5: κ̣αὶ̣ ἄ̣λ̣λ̣ο̣ ἀργύριον παρελάβοµεν )

      9 648 dr. 3 ob.

Entries for the year
(A, l. 5‑57 and B, l. 21: [κεφά]λαιον τοῦ εἰσεληλυθότος
ἐπὶ τῆς ἡµε[τ]έρας ἀ̣ρ̣χ̣ῆ̣ς̣)

44 000 +
(including claims)

Expenditure
(A, l. 57‑97 and B, l. 1‑20)

[30 152]

Balance carried forward
(B, l. 23 [?] and IG XI 2, 204, l. 5)

27 194 dr.

Account of 250 BC

IG XI 2, 287 A. Delos Museum, Γ91

Remarks on text editing

This account is one of the major stelae that are almost fully legible.

On l. 134‑135 the operating balance is partial because the exact account gives 52 120 dr. There remain, then, 19 220 dr. that were passed on later by the hieropoioi to their successors.

On l. 199, the figure of the balance of entries and outgoings given by the hieropoioi is 79 407.5 dr. while the figure obtained by adding the data is 74 856.5. The reading on the stone is accurate. Now it can be observed that a figure is missing in l. 17 under the section on expenditure. Taking the last denominations of the total balance, l. 199, it can be surmised that the exact amount ended with a figure composed with the end of 107.5 dr. whereas with a final balance calculated at 74 856.5 dr. there are at least 51 dr. missing from the addition to get to 74 907.5 dr. It is therefore this amount of 51 dr. that should be restored in the gap on l. 17.

There remain a further 4 500 dr. that appear in the balance and are not to be found in the account. This can only be the re‑inclusion of the perion since the account gives the complete revenues and expenditure. Either it was a handover that occurred in the course of the year from a previous financial period, that the hieropoioi failed to report but included in the account balance, or it was an engraving mistake. The stonecutter would have written Image instead of Image (ImageΜΜImageΧΧΧΧΗΗΗΗImageImageImageΙΙΙΧ instead of ImageΜΜΧΧΧΧImageΗΗΗΗImageImageImageΙΙΙΧ). In this case the whole of the account would be accurate.

On l. 200, the amount conserved for the proceeds of the offertory boxes (5 040 dr. 4 ob. 1 ch.) is a misreading in the corpus. It should read 90 dr. 4 ob. 1 ch. (Image and not Image). This was the proceeds for the year. In the cash holdings (l. 4‑5), the proceeds from the offertory boxes of the previous year lie within comparable proportions (82 dr. 4 ob. ¼ ob. 1 ch.).

Account

Cash holdings

48 984 dr. 4 ob. ¼ ob. 1 ch.

     including handover in the Artemision
     and the offertory boxes
     (A, l. 3‑7: κεφαλὴ σὺν τῶι ἐχ θησαυρῶν)

       43 984 dr. 4 ob. ¼ ob. 1 ch.

     including subsequent handover
     (A, l. 8)

       5 000

Revenues
(A, l. 8‑41)

[25 923 dr.]

     including loan repayments on city‑state fiscal
     revenuese (A, l. 8‑10: καὶ παρὰ βουλῆς τῆς ἐπὶ
     Σωσισθένου καὶ ταµίου Πιστοῦ …)

       10 545 dr.

     including subsidies from city‑state
     (A, l. 10‑11: καὶ παρὰ ταµίου Πιστοῦ …)

       409 dr.

Expenditure
(A, l. 42‑133)

[22 736 dr.]

     including loans to city‑state and personal loans
     (A, l. 122‑131)

       16 200 dr.

Balance carried forward
(A, l. 134‑135: κεφαλὴ οὗ παρέδοµεν)

32 900 dr. 4 ob. ½ ob. ¼ ob.

Total entries
(A, l. 198‑200: κεφαλὴ εἰσόδου σὺν ὧι παρελάβοµεν)

79 407 dr. 3 ob. 1 ch.
[74 907 dr. 3 ob. 1 ch.]

Total outgoings
(A, l. 199: κεφαλὴ ἐξόδου σὺν ὧι παρέδοµεν)

79 407 dr. 3 ob. 1 ch.
[74 907 dr. 3 ob. 1 ch.]

Handover of offertory boxes
(A, l. 200: καὶ τὸ ἐχ θησαυρῶν εἰσελθὸν ἐπὶ τῆς
ἡµετέρας ἀρχῆς παρέδοµεν)

90 dr. 4 ob. 1 ch.

Fig. 15 — IG XI 2, 287, face A.

Image

Cl. EFA R4627‑05.

Account of 246 BC

ID 290. Delos Museum, Γ479α‑η

Remarks on text editing

The beginning of the account is missing.

The amounts of the various revenues can be reconstructed from the intermediate totals shown in this section, that ensure a minimum amount. The total of entries for the financial period is shown on l. 46 and ends in 401 dr. 5 ob. A minimum of 16 401 dr. 5 ob. can therefore be restored. The cash holdings of 17 631.6 dr. are given on l. 142‑143.

I take the view that the figure given on l. 141 is the statement of handovers listed previously and not, as I contemplated (Chankowski 2008a, p. 326‑327) following the commentary of the corpus p. 15, an additional handover. The restoration [—· ἄλλας] at the end of l. 140 is not necessary: the whole of the account gives intermediate totals and it is here that the total of sums handed over is to be expected with the figure of 60 993 dr.

The figure of 16 404 dr. is named κεφαλὴ ἐξόδου (l. 141) by the hieropoioi whereas it is plainly the total expenditure, since just before the hieropoioi indicate the figure corresponding to the amount handed over to their successors. The terminological mistake misled the corpus editor who saw in it the figure for the balance and was forced to conclude that other sums had been handed down separately (F. Durrbach, ID, p. 15).

It must be the total of the figure of expenditure given on l. 138 to which is added the amount for building works adjudicated, that can be evaluated by deduction at 10 995 dr. But the hieropoioi underestimated their adjudications that were actually higher and reached, in the section beginning on l. 144 that itself is incomplete, at least 11 902 dr.

The variance between the amount for entries (cash holdings + annual revenues) and the figure of the account balance that can be restored from the sum of the operating balance and the annual expenditure, suggests that loan repayments for at least 43 365 dr. should be added to the annual entries.

Migeotte 2014, p. 647, arrives at slightly different amounts.

Account

Revenues
(l. 1‑45, with intermediate totals)
including:

       16 164 +

     miscellaneous

       2 183 dr. 4 ob. ½ ob. 5 ch. +

     farm rents

       11 096 dr. 3 ob. ½ ob. ¼ ob.
       1 ch.

     rents

       1 752 dr. 4 ob. 2 ch.

     taxes

       662 dr. 3 ob.

     interets

       468 dr. 3 ob. 1 ch.

Total entries for financial period       
(l. 46: σύµπαν κε[φ]άλα[ιον — — — — — —]
ΗΗΗΗ Image IIIII) 

16 401 dr. 5 ob. (+)

Expenditure
(l. 47‑118)
including:

     monthly spending
     (l. 105 : κεφαλὴ τοῦ κατὰ µῆνα
     ΗΗΗΗImage∆∆ΔImageImageImageImageImageΙΙΙΙΙ)

       989 dr. 5 ob.

     other spending
     (l. 118 : κε[φαλὴ — — — —])

       2 812 +

     spending on building works
     (l. 119‑129)

       150 dr. 3 ob.

     Loans
     (l. 130‑136)

       500 dr.

     spending for stele
     (l. 136‑137)

       212 +

Total expenditure
(l. 138): κεφ(αλὴ)

5 408 dr. 5 ob.

Balance carried forward
(l. 138‑143: [ἱερο]π̣οιοῖς παρέδοµεν
ImageΜImageΗΗΗΗImage∆∆∆∆ImageImageImage.

60 993 dr.

Total outgoings
(l. 141: κεφαλὴ ἐξόδου
ΜImageΧΗΗΗΗImageImageImageΙΙΙΙΙImage.)

16 403 dr. 5 ob. ½ ob.

Cash holdings
(l. 142‑143: [ἐν τῶι] Ἀρτεµισίωι
παρελάβοµεν …)

17 631 dr. 4 ob.

Account of 231 BC

ID 316. Delos Museum, Γ210

Remarks on text editing

The reference to the public fund, l. 5, has left editors and commentators confounded. C. Vial (Vial 1984, p. 171) proposed restoring εἰς τὴν [ἀπόδοσιν τῶι θεῶι] but the initial reading is beyond contention and εἰς τὴν [δη]µοσίαν [κιβω]τ[ὸν] must be conserved.

On l. 19, a misreading by the editor should be corrected: transform the final Image into Image before the rasura and write: ImageΜΜImageΧ̣ΧΧΧImageImage ...

The exact total is thus 79 553 dr., i.e. the addition is accurate.

Account

     cash holdings
     (l. 2‑4: τάδε π[αρελάβοµεν ἐν Ἀρτεµισίωι …])

       72 397 dr. 4 ob. ¼ ob.

     public fund cash holdings
     (l. 5: εἰς τὴν [δη]µοσίαν [κιβω]τ[ὸν)

       13 325 dr. 3 ob. 1 ch.
       460 dr. 1 ob. 1 ch.

Total cash holdings
(l. 6: κεφαλὴ)

86 183 dr. 2 ob. ¼ ob. 2 ch.

Withdrawals
(l. 8: κεφαλὴ τοῦ ἐ̣φ̣’ ἡ̣µῶ̣[ν? ἐξελθόντος ἀργυρίου])

6 630 dr +

Operating balance
(l. 9: λοιπὸν ἐν Ἀρτεµισίωι)

79 553 dr.

Fig. 16 — ID 316.

Image

Cl. EFA 3743.

Account of 230 BC

ID 317. Delos Museum, Γ282α‑ε

Remarks on text editing

In this highly fragmentary account, only the remainders of the account balance can be used to reconstruct the financial series, on l. 35‑36 of fragment a.

Fig. 17 — ID 317.

Image

The figure for the account balance is found on the penultimate line at the bottom of the last fragment.

Photo EFA R4339‑11.

Account of 218 BC

ID 354. Delos Museum, Γ204

Remarks on text editing

The total cash holdings are obtained by adding the amounts shown. This calculation does not include the subsidies and loan repayments deposited in the course of the year (l. 6‑7) that feature in the middle of the list of sums received in the course of the year.

Account ID 354, l. 16, shows a balance in the Artemision of 23 739 dr. The variance is of 3 465 dr. compared with the figure that is obtained by making the calculation on the basis of figures given in the inscription. Now, this part of the account is complete. The difference can only be explained by the hieropoioi of 218 BC depositing in the sacred chest at the end of their period of office – without indicating so in the heading but indicating it in the final account, in the part of the stele that has vanished – the profits made in the year from regular income, that would have been 3 465 dr. once current spending was deducted. The figure is plausible: the period of the year 200 was 3 895.5 dr. (ID 372, A, l. 190).

Account

Cash holdings
(l. 1‑5)
(l. 7‑8)

74 679 dr. 4 ob. 3 ch.
       65 758 dr. 4 ob. ½ ob. ¼ ob. 2 ch.
       8 920 dr. 5 ob. ¼ ob. 1 ch.

Entries for the year
(l. 6‑7)

11 040 dr. [14 505 dr. with the perion
for the year
]

     including loan repayment

       7 330 dr. 5 ob. ½ ob. 2 ch.

     including miscellaneous subsidies

       3 710 dr.

Withdrawals
(l. 16)

65 445 dr. 5 ob.

     including flute players’ wages

       3 470 dr.

     including loans

       61 634 dr. 3 ob.

     including building work

       341 dr. 2 ob.

Balance carried forward
(l. 16: λοιπὸν ἐν Ἀρτεµισίωι)

23 739 dr. ½ ob. ¼ ob. 2 ch.

New entries

15 786 dr. 4 ob. 1 ch.

     including late handovers (l. 19‑21)

       14 796 dr. 4 ob. 1 ch.

     including subsidies for competitions (l. 39)

       150 dr.

     including personal loan repayments (l. 24‑26).

       840 dr.

Annual revenues
(l. 18‑55)

[9 599 dr. 2 ob.]

Account of 209 BC

ID 362+364. Delos Museum, Γ228, 302 (ID 362) and Γ47 (ID 364)

Remarks on text editing

The accounts for these years are very fragmentary. Account ID 364, A, l. 22, speaks of another handover to the hieropoioi of 208, the figure for which has not been conserved.

The amount of revenues is obtained by calculating the difference between the two successive figures of the balance indicated by the hieropoioi, on l. 12 and 13 of the account. Between these two figures, in the gap, should be the amount handed oved by the hieropoioi from the year’s income.

In this way l. 12‑13 might be completed:
καὶ ἡµεῖς [ ἔθεµεν δρ. ΧImage σὺν ]τὰ ImageΗΗΗImage·

Account

Operating balance
(l. 12: λοιπὸν ἐν Ἀ̣ρτεµι[σίω]ι)

25 138 dr. 1 ob. 1 ch.

Revenues
(l. 12‑13)

[2 350 dr.]

Total
(l. 13: τὸ πᾶν ἐν Ἀρτεµισ[ίωι])

27 488 dr. 1 ob. 1 ch.

Expenditure

?

     including sitonia
     (l. 11‑12)

       13 014 dr.

Balance
(ID 354, A l. 24‑25)

?

Account of 208 BC

ID 365. Delos Museum, Γ166

Remarks on text editing

The cash holdings can be restored from the operating balance of the previous year (ID 362,
l. 12‑13).

Account

Cash holdings

[27 488 dr. 1 ob. 1 ch.]

Withdrawals
(l. 54‑55: ἐξ Ἀρτεµισίου ἐξείλοµεν παρούσης βουλῆς
καὶ γραµµατέων ὃ παρέδοσαν Πόλυβος καὶ
Ἑβδοµίσκος ․․ΧImageΗΗΗΗImage∆∆ImageΙΙΙ καὶ τὸ λοιπὸν
ἀπὸ τῆς προσόδου)

... 1 971 dr. 3 ob. +

Balance carried forward
(l. 55‑56)

10 320 dr. 1 ob. ½ ob. 1 ch.

Balance
(l. 58‑59)

47 000 dr.

Account of 206 BC

ID 368. Lost stone

Account

Cash holdings

27 500 dr. +

Withdrawals

     including loans (l. 17)                                                                       

       14 000 dr.   

Account of 200 BC

ID 372 A. Delos Museum, Γ261 α, β, γ

Account

Balance carried forward
(A, l. 190: [καὶ τόδ]ε λοιπὸν παρέδοµεν … ἐνηροσίων, ἐνοικίων, [ἐγκυκλίω]ν ὃ ἐπράξαµεν)

4 895 dr. 3 ob. 2 ch.

Balance
(A, l. 192‑193)

44 989 dr. 2 ob. 1 ch.

Annual account ca. 200 BC

ID 376. Delos Museum, Γ64

Remarks on text editing

Re‑reading of amount of sum given in l. 18 in Chankowski and Feyel 1997, p. 124: ImageImageImage/.

Account

Balance
(l. 17‑19)

48 992 dr. 1 ch.

     bronze received
     (l. 18: [παρελάβοµ]εν [δὲ] καὶ χαλκοῦ)     

       800 dr.+

     bronze handed over
     (l. 20: παρέδοµεν δὲ κ]αὶ χαλκοῦ)

       561 dr. 1 ch.

Account of 192 BC

ID 399 A. Delos Museum, Γ262

Remarks on text editing

On l. 35, the first figure, which is preceded by a rasura, should probably be taken as the total entries for the year (43 389 dr. 4 ob. ½ ob. ¼ ob. 1 ch.), while the figure that follows (82 383 dr. 2 ob. ½ ob. ¼ ob.) with the wording ἡ πᾶσα κεφαλή must be total of the sacred fund.

But this last figure itself is wrong, because adding the operating balance after withdrawals and the total entries of the year comes to 82 395 dr. and not 82 383 dr. as the hieropoioi wrote. Yet the final subdivisions of the addition are correct (with 3 ch. equivalent to ¼ ob.). The very poor state of preservation of the stone and the absence of a squeeze mean these readings unfortunately cannot be checked.

The figure for entries for the year (43 389 dr.) does not correspond either to that reached by adding the sums mentioned in the account on l. 16‑35 (44 389 dr.), but here the variance is of exactly 1 000 dr., and there must have been an error in restoration, probably on l. 17 where the editor wrote: [ἐν ὧι ἐνῆσαν ImageΧΗΗImage∆∆∆∆ImageImageImageImageΙImage].

It should instead read: [ἐν ὧι ἐνῆσαν ImageΗΗImage∆∆∆∆ImageImageImageImageΙImage].

Account

SACRED FUND

Operating balance after withdrawals
(A, l. 16)

39 005 dr. 3 ob. ½ ob. ¼ ob. 2 ch.

Total of entries for the year
(A, l. 35)

43 389 dr. 4 ob. ½ ob. ¼ ob. 1 ch.

Total in the sacred fund
(A, l. 35: ἡ πᾶσα κεφαλή·)

82 383 dr. 2 ob. ½ ob. ¼ ob.
[82 395]

PUBLIC FUND

Cash holdings
(A, l. 54)

40 368 dr. 3 ob. ½ ob.

Operating balance after withdrawals
(A, l. 58)

38 578 dr. 3 ob. ½ ob.

Entries for the year
(A, l. 68)

17 670 dr.

Total of demosion money
(A, l. 68)

56 248 dr. 3 ob. ½ ob.

Operating balance of demosion money
[after withdrawals]

(A, l. 69)

28 643 dr. 3 ob. ¼ ob. 1 ch.

Sitonikon

Cash holdings
(A, l. 70)

34 890 dr. 2 ch.

Deposit for the year
(A, l. 71)

20 346 dr. 4 ob. ¼ ob.

Total
(A, l. 72)

55 236 dr. 4 ob. ¼ ob. 2 ch.

Withdrawal
(A, l. 72)

47 000 dr.

Operating balance
(A, l. 73)

8 236 dr. 4 ob. ¼ ob. 2 ch.

Fig. 18 — ID 399, face A.

Image

Cl. EFA 47568.

Account of 179 BC

ID 442 A. Delos Museum, Γ48α, β

Remarks on text editing

This account is one of the major stelae that are almost fully legible.

Misreading A, l. 46 as to the amount of the choregikon which is 486 dr. and 4 ob. (and not Image at the end, which should be replaced by Image).

See also the remarks of ID, p. 347, about certain inaccuracies in this account: a surplus of 4 dr. 2 ob. in the total given for the cash holding, l. 37; a mistake on l. 53 for a variance of 99 dr. 1 ob.

Account

SACRED FUND

Cash holdings
(A, l. 37: κεφαλὴ οὗ παρελάβοµεν ἐν τεῖ ἱερᾶι κιβωτῶι)

60 929 dr. 4 ob. ½ ob. ¼ ob. 1 ch.

Entries for the year
(A, l. 53: κεφαλὴ τοῦ τεθέντος ἐπὶ τῆς ἡµετέρας ἀρχῆς)

14 623 dr. 1 ob. ¼ ob.

Total entries
(A, l. 54: κεφαλὴ τοῦ παραδοθέντος ἡµῖν καὶ τεθέντος ἐπὶ τῆς ἡµετέρας ἀρχῆς … )

75 553 dr. 1 ch.

Bronze received
(A, l. 55: καὶ χαλκοῦ τοῦ παραδοθέντος ἡµῖν)

3 733 dr. 2 ob.

Total withdrawals
(A, l. 73: κεφαλὴ τοῦ ἐξαιρεθέντος ἐπὶ τῆς ἡµετέρας ἀρχῆς)

11 553 dr. 1 ob.

Balance carried forward
(A, l. 74: τὸ δὲ λοιπὸν παρεδώκαµε<ν>)

63 999 dr. [5] ob. 1 ch.

Bronze handed over
(A, l. 75: παρεδώκαµεν δὲ καὶ τὸν χαλκὸν ὃν παρελάβοµεν)

3 733 dr. 2 ob.

PUBLIC FUND

Cash holdings
(A, l. 99: κεφαλὴ οὗ παρελάβοµεν ἐν τῇ δηµοσίαι κιβωτῶι)

28 371 dr. 3 ob. ¼ ob.

Total entries for the year
(A l. 121: κεφαλὴ τοῦ τεθέντος εἰς τὴν δηµοσίαν κιβωτὸν ἐπὶ τῆς ἡµετέρας ἀρχῆς)

70 066 dr. ¼ ob. 1 ch.

Total entries
(A, l. 122: κεφαλὴ τοῦ παραδοθέντος καὶ τεθέντος ἐπὶ τῆς ἡµετέρας ἀρχῆς)

98 437 dr. 3 ob. ½ ob. 1 ch.

Withdrawals
(A, l. 139: κεφαλὴ οὗ ἐξείλοµεν ἐπὶ τῆς ἡµετέρας ἀρχῆς)

59 150 dr. ½ ob.

Balance carried forward
(A, l. 140: τὸ δὲ λοιπὸν παρέδοµεν)

39 287 dr. 3 ob. 1 ch.

Balance
(A, l. 255: [κεφαλὴ πάσης εἰσόδου — — — —
ImageΧΗΗΗΗ∆ImageImageImage//. κεφαλὴ πάσης ἐξόδου — —
—]ImageΧΗΗΗΗ∆ImageImageImage//. vac.)

… 6 415 dr. 5 ob. ½ ob. 2 ch.

Account of 177 BC

ID 444 A. Delos Museum

Remarks on text editing

On l. 56, correction of the reading of the account balance:
                                       ∆ ∆
[κεφαλὴ πάσης εἰσόδου ΜΜΜΜΜ]ΜΧΧΧImageΗΗΗΗ∆∆∆ImageImageImageΙ. κεφαλὴ πάσης
            ∆ ∆
ἐξόδου ΜΜΜΜΜΜΧΧΧImageΗΗΗΗ∆∆∆ImageImageImageΙ.

Account

Operating balance of current account
(A, l. 54: τὸ̣ δ̣ὲ περιὸν ἀργύρ[ιον ․․․]χ․․ο․ου τοῦ ἐκ τῆς στήλης
ImageImageΧΗImage∆∆∆∆ΙImage. vac. ἔθεµεν εἰς τὸν ν̣α̣ὸν τοῦ Ἀπόλλω[νο]ς)

6 190 dr. 1 ob. ½ ob.

Balance
(A, l. 56: κεφαλὴ πάσης εἰσόδου … κεφαλὴ πάσης ἐξόδου)

243 933 dr. 1 ob.

Operating balance
(C, l. 1‑9: [λ]οι[πὸν] )

63 962 dr. 1 ob. ½ ob. 2 ch.

Fig. 19 — ID 444, face A.

Image

Bottom of stele showing the account balance.

Photo EFA 47557.

Account of 173 BC

ID 455 + Γ766γA. Delos Museum, Γ46, 248, 247αβ, 448, 449, 450α‑ε + Γ766γ

Remarks on text editing

Approximation of fragment G766g due to J. Tréheux (Tréheux 1985a).

Account

Cash holdings of sacred fund
(Ab, l. 19: [κεφ]αλὴ οὗ {ο[ὗ]} παρελ[άβοµεν ἐν τεῖ ἱερ]ᾶι κιβωτῶι)

70 000 dr. +

Account balance
(Γ766γ)

348 306 dr. 5 ob. ¼ ob.

Fig. 20 — Fragment Γ766γ, face A (SEG XXXV, 882).

Image

Cl. EFA, BCH 109 [1985], p. 485‑497.

Account of 169 BC

ID 461 A. Delos Museum, Γ502α,β

Remarks on text editing

A mistaken restoration on l. 37 should be corrected: [Ἀντίγον]ος καὶ Ἀλεξικός, who are the two treasurers of 183 BC mentioned in the other passages referring to the same jar and not [∆ηµήτρι]ος καὶ Ἀλεξικός.

Aa, l. 75: re‑reading of the amount of the jar containing a part of a new monetary issue (Chankowski 2008a, p. 334 and pl. V).

The sum was read by F. Durrbach {Χ̣Χ̣?} ImageImageΗΗΗΗImage∆∆ImageImageImageImage and the editor proposed deleting the first two letters which, thus read, were indeed incompatible with the other figures. But the stone, which is chipped at this location, shows no sign of a rasura as when mistakes were made in carving figures. In point of fact, it is possible to make out on the stone not two Χs but the remains of a π preceded by the sign Image. Logically, the sum should therefore be read as
ImageImageImageΗΗΗΗImage∆∆ImageImageImageImage, i.e. 55 978 dr. or 9.3 talents of silver.

ἄλλον, ἐν ὧι ἐνεῖσαν ImageImageImageΗΗΗΗImage∆∆ImageImageImageImage, ἀπὸ τῆς Φίλωνος
[— — — — — — δηµό?]σιον [ἄν]δρες ο[ἱ] αἱρεθέντες ἐπὶ τὴν κοπὴν τοῦ νοµίσµατος·

Ab, l. 55: it would be more appropriate to restore perion than loipon because the use of these two terms is invariably consistent in the terminology of the hieropoioi.

Account

Operating balance of current account
(Ab, l. 55: τὸ δὲ λοιπὸν ἔθεµεν] ε[ἰ]ς τὸ ἱερὸν)

5 376 dr. 3 ob. ¼ ob.

Account balance of sacred fund
(Ab, l. 56: [κεφαλὴ πάσης εἰσόδου — — — —]∆ImageImageImageImage// καὶ ἀλεξανδρείου ΜΜΧ̣Χ̣ΗImage∆∆Image[ImageImageImage —· παρελάβοµεν δὲ καὶ χαλκοῦ
— — — ∆∆Image]Image. [κεφαλὴ πάσης ἐξόδου — — — —]∆ImageImageImageImage[//] καὶ ἀλεξανδρείου [Μ]ΜΧΧΗImage∆∆ImageImageImageImage —· παρέδοµεν δὲ καὶ χαλκοῦ — — —]∆∆ImageImage.)

including on Alexander’s standard: 22 178 dr. +

Fig. 21 — ID 461, Aa, line 75 and following.

Image

Photo EFA 47586 = Chankowski 2008a, pl. V.

Account of 168 BC

ID 465. Delos Museum, Γ461‑465, 467

Account

Account balance
(c [Γ463], l. 21‑22: [κεφαλὴ πάσης] ε[ἰσ]ό[δ]ου µυριάδες ∆∆∆Image [δ]ραχµα[ί] ‑
[κεφαλὴ πάσης ἐξ]ό[δου] µυριάδες ∆∆∆Image [δ]ρα[χµαί] ‑)

350 000 dr. +

Notes de bas de page

1 The figure shown does not include the coins weighed (which the hieropoioi generally mention under the heading ἀργυρίου παντοδαποῦ ὁλκὴ).

2 Chankowski and Feyel 1997, p. 122.

3 Only the income from the ἐγκύκλια τέλη because catches of fish from the lake and fishing for murex (purple dye) are shown separately in the account (included here under the heading Others).

4 For 269 BC, the hieropoioi recorded among the sanctuary’s profits an income ranked among the taxes and named τοῦ πεντηκοστολογίου, in the amount of 610 dr. (l. 31).

5 Including interest from Hermione: 3000 dr.

6 The interest paid on the nesiadeion (l. 193‑194) was plainly not included in the entries made by the hieropoioi. It was set aside for the making of endowment vases.

7 Chankowski and Feyel 1997, p. 11.

8 Proceeds from the phiale and miscellaneous sales (animals, materials).

9 Catches of fish (60 dr.), catches of murex (purple dye) (12 dr.), miscellaneous sales (animals, hides, wood: 27.5 dr.). The additions come to 99.5 dr. but other income of the same order was shown in 161, D. The difference between the total revenues calculated and the total indicated by the hieropoioi, l. 122, comes to 557 dr. that must be added to the heading Others because this must be the amount of ancillary revenues mentioned on the side of the stele.

10 Including murex: 23 dr.

11 Proceeds from the phiale.

12 Payments mentioned under the heading of other entries (including the choregikon), l. 36.

13 Repayment on civic income and the choregikon (l. 25‑27).

14 Civic income, income from assemblies (l. 8‑10).

15 According to unpaid interest that came to 326.5 dr. (161, D) and interest paid.

16 Loan to Hermione, interest on which was still paid in 278 BC: IG 162, A, 27. Cf. Bogaert 1968, p. 138 and p. 158.

17 The hieropoioi indicate the handing over of only 32 900.6 dr. (l. 134‑135) but they omit the amount to be handed over subsequently. The true balance carried forward must be 52 170.8 dr.

18 The figure shown does not include the coins weighed (which the hieropoioi generally mention under the heading ἀργυρίου παντοδαποῦ ὁλκὴ).

19 The inscription has only conserved the amount of cash holdings after withdrawals (l. 16).

20 This entry actually comprises: interest owed 1504.6 + repayment of capital 2655.1 + farm rent arrears 377. On edge C, it should probably be taken that we have the end of a word in l. 69‑70 and the amount of interest (33.3 dr.) on l. 71.

21 Proceeds from the phiale and miscellaneous sales (animals, materials).

22 Proceeds from the phiale and various income reported on l. 1‑45 by monthly totals, but the beginning of the account is missing.

23 Late handovers (l. 19‑21) + subsidies for the competitions (l. 39) + repayment of personal loans (l. 24‑26) + flute players’ wages (l. 7).

24 Jars 22‑25 (see Appendix 2).

25 Jars that entered during the year minus repayments of jar 49.

26 13 830.2 + 12 273.1 + 3733.3 = 29 836.6.

27 Amount restored from the account balance (balance carried forward + annual expenditure) from which the total for entries is subtracted.

28 Jars 16‑21 (see Appendix 2).

29 Jar 49 (see Appendix 2).

30 The figure may be restored by calculating the perion of the stele which has been added to the final balance of the account.

31 Posideia and Eileithuyaia, l. 219‑223.

32 Withdrawals from the jars shown on l. 55‑73.

33 Repair of sanctuary-owned houses.


Le texte seul est utilisable sous licence Licence OpenEdition Books. Les autres éléments (illustrations, fichiers annexes importés) sont « Tous droits réservés », sauf mention contraire.