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PROEI´SPHORAS DIKE

PROEI´SPHORAS DIKE (προεισφορᾶς δίκη). At first, after the institution of the new census and the introduction of the συμμορίαι in the archonship of Nausinicus in B.C. 378-7 (Harpocr. s. v. συμμορία), the state collected the εἰσφορὰ directly from those liable to it, and those who fell in arrear were proceeded against in the same way as all debtors to the state (Lys. c. Philocr. § 9;--Dem. c. Androt. p. 609.54; p. 615.70; c. Timocr. p. 752.166). To avoid the delay necessarily arising from this, the προεισφορὰ was introduced, viz. certain individuals had to pay the whole tax at once and to recover the sum advanced afterwards from the others liable to the tax. Fränkel (Boeckh, Sthh.3 ii. p. 123, App. n. 838) supposes that at first each demus appointed one of the dhmo/tai and ἐγκεκτημένοι to pay the whole tax at once for the demus; that, to save time, in B.C. 362-1, it was resolved that the senate (instead of the demi) should return the names of those who were to pay the taxes in advance (Dem. c. Polycl. p. 1208.8; cf. § 6, διὰ τάχους), and that after this date the first class of the census, the 300 richest men, had to make this advance (Dem. c. Phaenipp. p. 1046.25; cf. Schol. Dem. Olynth. ii. p. 26.29, εἰσέφερον γὰρ οἱ πλουσιώτεροι ὑπὲρ αὐτῶν καὶ προετέλουν, καὶ ἐδέχοντο ταῦτα ὕστερον κατὰ σχολήν . . . . οὗτοι δὲ ἦσαν οἱ τριακόσιοι οἱ πάνυ πλούσιοι οἱ πρῶτοι, οἵτινες προεισέφερον, etc. Dem. de Cor. p. 285.171). By this means the possibility of taxes falling into arrears was prevented. To recover money thus advanced was called προεισφορὰν κομίζεσθαι, εἰσπράττεσθαι (Dem. c. Pantaen. p. 977.37; c. Polycl. p. 1209.9), and all actions arising from it belonged to the jurisdiction of the strategi. Koehler (Mitth. d. d. a. Inst. Ath. 7.1882, p. 98 ff.) discusses an inscription dating from the first half of the 4th century, referring to the actions (διαδικασίαι) brought to decide who were liable to [p. 2.501]the προεισφορα: the names are arranged according to demi, and the sanctuaries of the demi are not exempted (cf. C. I. A. ii. No. 947).

The face that the προεισφορὰ was introduced some time after the archonship of Nausinicus (it is first mentioned in Dem. c. Polycl. p. 1208.8; i. e. B.C. 362-1) throws a new light on Dem. c. Androt. p. 606.44, ὑμῖν παρὰ τὰς εἰσφορὰς τὰς ἀπὸ Ναυσινίκου, παρ᾽ ἴσως τάλαντα τριακόσια μικρῷ πλείω, ἐλλείμματα τέτταρα καὶ δέκα ἐστὶ τάλαντα. Grote (Hist. of Gr. ix. p. 333) is of opinion that “a total sum of 300 talents or thereabouts had been levied by all the various property-taxes imposed from the archonship of N. down to the date of the speech,” . a period of about twenty-three years; but Lipsius. (Jahrb. f. cl. Phil. 1878, p. 297 ff.) points out in the first place that the sum of 300 talents is too small, as the aggregate of all property-taxes imposed for twenty-three years; and, secondly, that since the introduction, of the προεισφορὰ arrears could not possibly accrue. Hence, he concludes, the commission appointed at the instigation of Androtion to collect all outstanding arrears could only collect such arrears as had accrued between the archonship of N. and the introduction of the προεισφορά, and the sum of 300 talents represents the total sum of taxes called for within that period only. Boeckh (Sthh. i.3 p. 607) thought that the 300 talents here mentioned were levied in the single year of N.; yet ἀπὸ Νανσινίκου cannot have this meaning. Fränkel (ad l.c. ii. p. 120, App.), not accepting Lipsius' explanation, suspects that the reading of the passage is corrupt. [SYMMORIA]

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