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ELLIME´NION (ἐλλιμένιον), a harbourduty collected at the Peiraeus, the nature of which is not exactly determined. Some have identified it with the PENTECOSTÉ or 2 per cent. duty on imports; against this, however, is the mention of ἐλλιμενισταί (Dem. c. Phorm. p. 917.34; Bekk. Anecd. 251, 30), as if distinct from the better known πεντηκοστολόγοι. Boeckh's conjecture is very generally received, that it may have been the same as the ἑκατοστὴ mentioned by Xenophon (Rep. Ath. 1.17) as levied on foreign ships entering the Peiraeus; a duty paid for the use of the harbour, whether goods were unladen or not. But in an enumeration of the revenues by Aristophanes we find λιμένας (Vesp. 659), seemingly different from the ἑκατοστὰς of v. 658. A line of Eupolis, ἐλλιμένιον δοῦναι πρὶν εἰσβῆναί σεδεῖ (fr. 42 M.), looks as though it were a tax on passengers, not on goods (Boeckh, P. E. p. 322=Sthh.3 1.393; Gilbert, Staatsalterth. 1.332; Sandys on Dem. c. Phorm. p. 909.7).


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