custom duty of one-twentieth (five per cent.) upon all commodities exported
or imported by sea in the states of the allies subject to Athens. This tax
was first imposed Ol. 91, 4, B.C. 413-2, in the place of the direct tribute
) which had up to this time been
paid by the subject allies; and the change was made with the hope of raising
a greater revenue (Thuc. 7.28
). The date 415,
given by Boeckh in his first edition from which Lewis' translation is taken,
was subsequently corrected by him; it was after the occupation of Decelea in
the spring of 413. This tax, like so many others, was farmed, and the
farmers of it were called εἰκοστολόγοι.
must have been more difficult to collect than the φόρος,
and this at a time when the hold of Athens over the
payers was much enfeebled; and there is good reason to think with Grote (ch.
5.312) that the change was never
fully carried out. It is certain that some states continued to pay φόρος
after 413 (Xen.
, § 9; C. I. A.
4.51). The text
of Thucydides contains the unusual expression τὴν
for which Badham conjectures ἐπέθεσαν,
and Classen with more probability
Müller-Strübing regards the passage as an interpolation
p. 30 ff., quoted by Gilbert and
Fränkel). The εἰκοστή
does not rest upon the evidence of Thucydides alone (Bekk.
185, 21: δεκάτη καὶ εἰκοστή:
οἱ Ἀθηναῖοι ἐκ τῶν νησιωτῶν ταῦτα ἐλάμβανον
the probable conclusion is that the new arrangement took effect in some of
the subject states and not in others. The εἰκοστολόγος
at Aegina mentioned by Aristophanes (Aristoph. Frogs 363
) was, in Boeckh's
later view, the collector of some special tax and not of the εἰκοστὴ
in lieu of φόρος
3 1.396, 2.351):
Fränkel further points out, in confirmation of this, that the
island had been occupied by Athenian cleruchi
the beginning of the war, and could not therefore have paid φόρος
at all. With the fall of Athens both forms
of taxation of course came to an end; but both were afterwards revived, the
under the less invidious name of
]. Within a few years of the battle of
Cnidus Athenian commanders were again levying the δεκάτη
on the Hellespont (Xen.
, § 27; Diod.
), and, as we know from inscriptions very recently discovered,
among their subject allies (e.
g. Clazomenae, Mittheilungen d. archäol. Institutes,
7.174 ff.; Thasos, ib. 313 ff.). On an εἰκοστὴ
attributed to the sons of Pisistratus, see DECUMAE
p. 603 a.
(Boeckh, P. E.
pp. 325, 401 =
3 1.395 ff., 475;
Fränkel, n. 537; Gilbert, Staatsalterth.