) was a
name given to any person who had the care, management, or dispensing of
money, stock, or property of any description, confided to him, as a steward,
butler, housekeeper, storehousekeeper, or treasurer. The word is applied
metaphorically in a variety of ways. But the ταμίαι
who will fall under our notice in this article, are more
especially the treasurers of the temples and the revenues of different Greek
The name and office of ταμίαι
inscriptions throughout the Grecian world. One of the duties most commonly
assigned to them was that of paying the expenses of public sacrifices; they
are likewise mentioned as responsible for payments for the setting up of
pillars with inscriptions, for honorary crowns, for the entertainment of
foreign ambassadors and the salaries of those sent out for contracts for
leases on behalf of the state, for lending at interest on its account,
&c. (See lists of towns and inscriptions, mostly from Dittenberger,
in Gilbert, Stoatsalterth.
2.334, and the Index.)
In ancient times every temple of any importance had property belonging to it,
besides its furniture and ornaments; and a treasury where such property was
kept. Lands were attached to the temple, from which rents accrued; fines
were made payable to the god; trophies and other valuables were dedicated to
him by the public; and various sacred offerings were made by individuals.
The wealthiest of all the temples at Athens was that of Athena in the
Acropolis, in which were kept the spoils taken from the Persians (τὰ ἀριστεῖα τῆς πόλεως
), besides magnificent
statues, painting, and other works of art (Dem. c. Timocr.
741.129). To the goddess large fines were specially appropriated by the law
or given by decree of the courts or the assembly; and besides this she
received a tenth of all the fines that went to the state, a tenth of all
confiscations and prizes taken in war, a sixtieth of the tribute paid by the
]. Her treasurers were called ταμίαι τῶν ἱερῶν χρημάτων τὴς Ἀθηναίας
1.117 if., 188), or shortly, ταμίαι
(ib. 1.324, &c.), and ταμίαι τῶν τῆς θεοῦ
C. I. A.
2.612, &c.), even simply ταμίαι
(ib. 1.273, 299). They appear to have
existed from an early period. Herodotus (8.51
) relates that the ταμίαι τοῦ ἱεροῦ
with a few other men awaited the attack
of Xerxes upon the Acropolis, and perished in its defence. They were ten in
number, chosen annually by lot from the class of Pentacosiomedimni, and
afterwards, when the distinction of classes had ceased to exist, from among
the wealthiest of Athenian citizens (Harpocr. and Suid., s. v. *tami/ai:
Poll. 8.97; C. I. A.
In early times there seem to have been as many boards of ταμίαι
as there were temples; but in the
archonship of Antilochides, 435-4 B.C., they were
all united into one board (probably also of ten members), the ταμίαι τῶν ἄλλων θεῶν:
while those of Pallas
still remained distinct (C. I. A.
1.32, 194). Their treasury
was at this time transferred to the same place as that of Athena, to the
Opisthodomos of the Parthenon, where the state-treasures were also kept
(Aristoph. Pl. 1193
). In the
archonship of Eucleides (B.C. 403), or soon after, these two boards were
consolidated into one, now called οἱ ταμίαι τῶν
ἱερῶν χρημάτων τῆς Ἀθηναίας καὶ τῶν ἄλλων θεῶν
(C. I. A.
2.2, 642 if.). After a few years--the date is
fixed by inscriptions at between 390-385 B.C. (Gilbert, 1.236 n.)--they were
again separated, and in the time of Demosthenes we find the two bodies of
still subsisting, οἱ τῶν τῆς θεοῦ
τῶν ἄλλων θεῶν
(Dem. c. Timocr.
All the funds of the state were considered as being in a manner consecrated
to Pallas; while on the other hand the people reserved to themselves the
right of making use of the sacred monies, as well as the other property of
the temples, if the safety of the state should require it (Thuc. 2.13
). It is to be observed that, though the
state-treasure (ὅσια χρήματα
) and the
sacred treasure (ἱερὰ χρήματα
) were kept
for security in the same place, the Opisthodomos, they were always under
distinct management. On this point the statement of Boeckh (P.
3 1.200), that the
ταμίαι τῆς θεοῦ
were the common
treasurers of both funds, requires correction from the researches of
Kirchhoff (Abh. d. Berl. Akad.
1876; Fränkel, n. 268
on Boeckh). In the fifth century the state treasure was in the custody of
the Hellenotamiae; the ταμίαι τῆς θεοῦ,
and those of the other gods, drew from the sacred treasure what was required
for religious purposes, of course on their own responsibility; and they
advanced money out of it to the state, in the form of loans bearing interest
(C. I. A.
1.273), though in hard times the repayment was
often delayed. After the Peloponnesian war there must have been for a long
time little or no reserve in the state treasury, and no special provision
for its custody was wanted.
Payments made to the temples were received by the treasurers in the presence
of some members [p. 2.761]
of the senate, just as public
monies were by the Apodectae; and then the treasurers became responsible for
their safe custody. They had no discretionary power of dealing with the
treasure committed to their care; it was by a special decree that Androtion
obtained authority to melt down the golden crowns (Dem. c.
p. 615.70); and if the story is true that they once lent
money to the bankers for their own profit (Schol. ad
Dem. c. Timocr.
p. 743.136), it; was an act of
embezzlement. As to fines, see EPIBOLE, PRACTORES;
and on the whole of this subject, Boeckh, bk. ii. ch. 5.
The treasurer of the revenue, ταμίας
ἐπιμαλητὴς τῆς κοινῆς προσόδου,
a more important personage than those last mentioned. He was not a mere
keeper of monies, like them, nor a mere receiver, like the Apodectae; but a
general paymaster, who received through the Apodectae all money which was to
be disbursed for the purposes of the administration (except the
property-taxes which were paid into the war-office, and the tribute from the
allies, which was at first paid to the Hellenotamiae, and afterwards to
other persons hereafter mentioned), and then distributed it in such manner
as he was required to do by the law: the surplus (if any) he paid into the
war-office or the Theoric fund. As this person knew all the channels in
which the public money had to flow, and exercised a general superintendence
over the expenditure, he was competent to give advice to the people upon
financial measures, with a view to improve the revenue, introduce economy,
and prevent abuses. He is variously called ταμίας
τῆς κοινῆς προσόδου
(Decret. ap. Ps.-Plut. Vitt. X. Oratt. p. 852
B; in p. 841 B it is simply ταμίας
τῶν κοινῶν τροσόδων
(Plut. Arist. 4
), or ὁ
ἐπὶ τῆς διοικήσεως
(spurious decrees, ap. Dem. de Cor.
p. 238.38, p. 265.115), or more usually
ὁ ἐπὶ τῇ διοικήσει:
appears to have been the official title (see Inscrr. in Gilbert, 1.233 n.):
and was the nearest approach that Athenian institutions admitted to a modern
finance minister or “Chancellor of the Exchequer.” To him
Aristophanes refers in Eq.
948. He was elected by χειροτονία,
and held his office for four years,
but was capable of being re-elected. A law, however, was passed during the
administration of Lycurgus, prohibiting re-election (Vitt. X.
p. 841 C.); so that Lycurgus, who is reported to have
continued in office for twelve years, must have held it for the last eight
years under the names of other persons. On the financial career of Lycurgus,
see Mahaffy, Gr. Lit.
2.366. The power of this officer was by
no means free from control; inasmuch as any individual was at liberty to
propose financial measures, or institute criminal proceedings for
malversation or waste of the public funds; and there was an ἁντιγραψεὺς τῆς διοικήσεως
appointed to check
the accounts of his superior. On the πορισταὶ
who at one time assisted him in his duties, see Antiph.
§ 49; Aristoph. Frogs 1505
; Fränkel, n. 273 on Boeckh. [PORISTAE
The money disbursed by the treasurer of the revenue was sometimes paid
directly to the various persons in the employ of the government, sometimes
through subordinate pay offices. Many public functionaries had their own
paymasters, who were dependent on the ταμίας τῆς
receiving their funds from him, and then
distributing them in their respective departments. Such were the τριηροποιοί, τειχοποιοί, ὁδοποιοί, ταψροποιοί,
who received through their own ταμίαι
such suns as they required from time to
time for the prosecution of their works. The payment of the judicial fees
) was made by the κωλακρέται.
] The ταμίαι
of the sacred vessels, τῆς
acted not only as treasurers, but as trierarchs; the
expenses (amounting for the two ships together to about sixteen talents)
being provided by the state. They were elected by χειροτονία
(Demosth. c. Mid.
Pollux, 8.116). Other trierarchs had their own private ταμίαι,
for the keeping of accounts and better dispatch of
business (Boeckh, P. E.
bk. ii. ch. 6; Schömann,
Antiq. Jur. Publ.
pp. 250, 312).
The duties of the Ἐλλμνοταμίαι
of in a separate article. [HELLENOTAMIAE
The war fund at Athens (independently of the tribute) was provided from two
sources: 1st, the property-tax [EISPHORA
], and 2ndly, the surplus of the yearly revenue, which
remained after defraying the expenses of the civil administration, τὰ περιόντα χρήματα τῆς διοικήσεως
p. 1346.4). They had under them a treasurer,
called ταμίας τῶν στρατιωτικῶν,
out the pay of the troops, and defrayed all other expenses incident to the
service. Demosthenes, perhaps on account of some abuses which had sprung up,
recommended that the generals should have nothing to do with the military
fund, but that this should be placed under the care of special officers,
ταμίαι καὶ δημόσιοι,
who should be
accountable for its proper application: τὸν μὲν τῶν
χρημάτων λόγον παρὰ τούτων λαμβάνειν, τὸν δὲ τῶν ἔργων παρὰ
101.47). The notion of Boeckh (P. E.
p. 181 =
3. 1.223), Meier (in Att.
), and Schömann (Ant. Jur. Publ.
p. 252, n. <7), that one of the Strategi was called στρατηλὸς ὁ ε_πὶ τῆς διοικήσεως,
rejected (Fräinkel, n. 322 on Boeckh; Lipsius, Att.
p. 120, n. 243). No such phrase occurs among the special
titles of Strategi gathered from inscriptions by Gilbert
So much of the surplus revenue as was not required for the purposes of war,
was to be paid by the treasurer of the revenue into the Theoric fund; of
which, after the Archonship of Euclides, special managers were created. [THEORICA.]
Lastly, we have to notice the treasurers of the demi, δήμων ταμίαι,
and those of the tribes, (ψυλῶν ταμίαι,
who had the care of the funds
belonging to their respective communities, and performed duties analogous to
those of the state treasurers. The demi, as well as the tribes, had their
common lands, which were usually let to farm. The rents of these formed the
principal part of their revenue. φύλαρχοι,
and other local functionaries were appointed for
various purposes; but with respect to their internal economy we have but
scanty information. (Schömann, Assemblies,
371-378 = 349-355 tr. Paley; Ant. Jur. Publ.
pp. 203, 204.)
. The ταμίαι,
who were required by the law of Solon to
(cc. 7, 8, 47), are
undoubtedly the ταμίαι τῆς θεοῦ.
again, a legal fiction came in: the property qualification was never
actually repealed, but the poorest man was eligible in practice (100.47).
What is said of their duties contains nothing new, the passages having been
extracted by the grammarians. The ταμίαι τοῖς
or τῶν ἄλλων
i. e. of all except Athena, are mentioned 100.30; the
passage, however, refers to the short-lived rule of the Four Hundred. The
of the sacred triremes (see p.
) are mentioned in Ἀθ. πολ.
100.61: χειροτονοῦσι δὲ
καὶ ταμίαν τῆς Παράλου καὶ ἄλλον τῆς [τοῦ
(cf. THEORIS; Gilbert,
1.330, n. 3). On this ταμίας
see also Köhler in
Mittheil. des archäol. Instituts,
Inscriptions show that the ταμίας
Paralos could also be trierarch of another ship: C. I. A.
2.804 b, line 66, and ib. 808. The ταμίας τῶν
(p. 761 b
addition to his military duties, is curiously enough associated with the
in matters connected with the
Panathenaic festival (100.49). See also App. s. v. ADYNATI