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εἰσφορά). An income-tax, levied only in extraordinary cases. It was based on the Solonian division of classes into Pentacosiomedimni, Hippeis, Zeugitae, and Thetes, the last of whom were not taxed at all. The taxable capital was estimated at twelve times a man's net income as estimated by himself. In the case of the Pentacosiomedimni, with a minimum income of 500 drachmae and minimum capital of 6000 drachmae (=1 talent, or $1080), the whole property was treated as taxable capital (τίμημα). In the case of the Hippeis (300-3600 drachmae), five sixths in that of the Zeugitae (150-1800 drachmae), five ninths, or 1000 drachmae. The first instance of the levy of an eisphora occurred in B.C. 428. In B.C. 378 another method of levying it was introduced under the archon Nausinicus. According to this, the taxable capital of the highest class was fixed at one fifth of the whole property. The resident aliens (μέτοικοι), as well as the citizens, were liable to pay the eisphora. On the method of collecting it, see Symmoriae.

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