[3] And there were four Tribes, as before, and four Tribal Kings. And from each Tribe there had been assigned three Thirds and twelve Ship-boards1 to each, and over the Ship-boards there was established the office of Ship-commissioners, appointed for the levies and the expenditures that were made; because of which in the laws of Solon, which are no longer in force, the clauses frequently occur, 'the Ship-commissioner to levy' and 'to spend out of the Ship-commission Fund.'
1 The Naucrariae were forty-eight administrative districts into which the country was divided for taxation, each having to defray the equipment of one battle-ship. Their presidents were Naucrari. Every four Naucrariae formed a Trittys, of which there were three in each Tribe.