Receipt of silver (instead of barley). Originally paid by the recipient to the authorities for the right to collect barley from state-owned land

In this document A receives 4 minas of of stamped(?) (ginnu) silver from B that were nominally due to D.  The background to this payment and the complex administration of its collection are described in much detail. We learn that it regards silver that B (and his fellow Judeans) had to pay annually to the Crown for his use of state-owned land (sūtu “fixed impost”). Normally, it is paid in crops, especially if paid during the harvest seasons (e.g. CUSAS 28 14, 15 and 18). Otherwise, as in the case under consideration, payment could be in silver. The payment is for Darius’ 9th year and made at the end of the year (12th month). Payment for the next year follows immediately after it, and is dealt with in CUSAS 28 18. Names of 8 witnesses (among them W1 and W3) and the scribe: Šamaš-ēreš//Mudammiq-Adad.  

A = Iddināya/Šinqā,  deputy appointed over the mares (šanû ša urâti); B = (A)ḫīqam/ Rapā-Yāw; C = Nargia/Adad-lamā; D = Mudammiq-Nabȗ/Nabȗ-aplu-iddin; W1 = Bēl-ušallim/Šinqā, probably a brother of A W3 = Nabû-lū-salim (without affiliation), royal commissionar (ša rēš šarri)