Promissory note for barley, set against the background of a tax-farming deal.

The document starts by stating that B owes white barley (160 kor c. 28,800 liters) to A and continues by stipulating the terms for repayment. It is agreed that he will deliver the full amount (gamru)(*) in the measure  (mašīḫu) of A during the harvest season (2nd month) in Yahud.  Considering the fact that the document is written on the 11th of the 12th month  (of Darius’ 9th year) he has about a month and a half to two months to make the delivery. There follows a detailed description of the background against which this payment should be set. The barley that A is to collect from B is actually state income for Darius’ 10th year. It will be collected from land (qaqqaru) that had been given to a group of Judeans who are organized as šušānû-s (šušānê Yahudaya) and considered to be “of Across the River (ebir nāri)” for tax related matters. A, at D’s behest  acquired the right to collect state-owned barley from C against the payment of a flat sum of 4 minas of silver (uṭṭatu a’ 160 kor šīm 4 manê kasap ša ginni ša A … ša A ina našparti D ana C iddinu). D stood under the supervision of E. The latter nominally administered the collection of state income from the “Across-the-River” tax units, including that of the Judean šušānûs (ša ina qātē E ebir nāri ša ina qātē D). As can be seen, the document reveals a long chain of command, starting with E at the top and ending with B and his fellow Judean farmers at the bottom, with in between D and his agents A and (in the past) C.  In all likelihood, there existed a tax-farming deal between E on the one hand, and D and his agents A and C, on the other hand. For a different opinion, see Pearce & Wunsch 2014: the tax farming deal was between C and B (p. 127, comment).

(*) “full amount” i.e. before reduction of taxes, imposts, transportation and other costs.

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; E = Uštanu (without affiliation); W1 = Nabû-ēṭir-napšāti/Šinqā, probably a brother of A. W2 = Nabû-lū-salim (without affiliation), royal commissionar (ša rēš šarri)