customsduty of 2 per cent. levied probably upon all exports and imports at
Athens (Harpoc. s. v.). It is known to have been levied on woollen cloth and
other manufactured goods (Demosth. Meid.
p. 558.133), on
ruddle (C. I. A.
2, 546=Hicks, No. 108), on cattle (C.
2, 814 a, A 39 = Dittenberger, No. 70; Hicks, No. 82), and
on corn [Demosth.] Neaer.
p. 1353.27. Corn, however, could
only be imported, exportation being prohibited (Plut. Sol. 24
). On imports the duty was payable on the unloading
p. 932.29); on exports, probably when the
goods were shipped. In paying the duty the merchant was said πεντηκοντεύεσθαι
). The customs were farmed out, probably from year to year.
They were let to the highest bidders by the πωληταί
acting under the authority of the senate. The farmers were called τελῶναι
], and were said ὠνεῖσθαι τὴν
The chairman or principal of a company of
was called ἀρχώνης
(Andoc. 17. Boeckh,
is apparently wrong in Bk. 3.6 about
the ἀρχώνης τῆς πεντηκοστὴς
passage of Andocides; the πεντηκοστὴ
must be the import-duty, as Bk. 3.4 takes it). Whether the customs on
different articles of merchandise were farmed together or separately does
not appear. The corn-duty, at least, was kept distinct ([Demosth.]
l.c.). But Andocides speaks (p. 17) as if all the
was farmed at once. The
collectors of the duty (πεντηκοστολόγοι
kept books, to entries in which (ἀπογραφή
Demosthenes appeals (Phorm.
p. 909.7). For calculations as to
the amount of revenue derived at Athens from this source, or in Macedonia,
Thrace, or Rhodes, the reader may consult Boeckh, vol. i. pp. 384-7. Pollux
(8.132) appears to identify the πεντηκοστὴ
with a charge called the ἐλλιμένιον;
it is more probable that the latter was merely a duty paid for the use of
the harbour. Another tax at the Piraeus was the ἑκατοστή,
or 1 per cent. (cf. Xen. Rep. Ath. 1.1. 7
), but it is impossible to
discover what the tax was. It may have been identical with the ἐλλιμένιον,
but there is no proof. For the
speculations on its nature of Boeckh and of his editor Fränkel, see
edit. 3, vol. i. p. 390, and vol. ii.
p. 77*. Aristophanes (Vespae,
658) mentions many
taxes of 1 per cent. Smuggling was practised in
Attica at the φωρῶν λιμήν
p. 932.28): see Dict. Geog.
Nothing seems to be known of customs-duties imposed by the Athenians by land.