Catalogue of the Greek Papyri in the John Rylands Library 2

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4 ^ ar. (ττιβολης goes with 2| ar. of catoecic land, and in P. Hawara 298 ^^ ar. with 8| ar. When (ττιβολη land had once been attached to a plot it remained incorporated and could not be sold separately. The rate of the tax ΐτηβολης seems to have varied, for in P. Fay. 263 2j2 art. are paid apparently upon ^ ar., and in 388 if art. upon the same area (cf. 188. 4-5, note) ; in B. G. U. 457 [W. 252], if that really deals with ίττιβολη, the rate would be slightly more than I art. The nature of the... (τηβολή land cannot be determined with certainty, but the high rate of taxation in P. Fay. 263 and 388 indicates good quality.
Finally it must be remarked that the ί-πιβολη as defined above should not be confused, as it has generally been (Wilcken, op. cit, p. 188, Waszynski, Bodenpacht, p. IT9, de Zulueta, De patr. vie, p. 70), with the dues called (ττιβολαί (always in the plural) occurring in papyri of the late Roman and Byzantine periods, e.


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