P.Oxy. 12 1447

13.2 x 21.7

JE47482

Receipt for corn-dues

(A.D. 44)

This receipt, issued by a sitologus in the reign of Claudius, for corn-dues of an unspecified character, differs somewhat from the stereotyped formula of this class of receipts from the reign of Domitian onwards. The payer was a woman, not a tax-collector, and the dues were probably not rent of State lands, but land-tax on other kinds of land.

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