20 Lutz, Viticulture and Brewing. 



The Egyptian monuments of the early time are silent 

 regarding the question of a wine-tax. This, of course, does 

 not imply that there was none such existing. It is rather to 

 be conjectured that the contrary was the case. For the time 

 before the end of the twentieth dynasty we possess testimony 

 that the wine tax was levied and that this tax consisted in 

 kind. That is, the wine tax was paid with wine. In the stele 

 of Bilgaii, the Overseer of the Fortress of the Sea, who pro- 

 bably lived in the time of Tewosre, Bilgai boasts in the last 

 section of the inscription of the greatness of the revenues for 

 which he was responsible. His people he assessed to an ex- 

 cess of 25, 368 measures of wine. Lines lybff. read: "4632 

 measures of wine was the (assessed) produce of my people. 

 I delivered them as 30000, an excess of 25, 368". The title of 

 Bilgai "overseer of the Fortress of the Sea" shows that the 

 wine spoken of, was wine produced in the Delta. The wines 

 imported from Syria and Greece were most likely subject to 

 a custom house tax even in the time of the end of the Middle 

 and the beginning of the New Empire. Although the Egyp- 

 tian records are silent on this matter, yet it seems that the 

 treasury of the State drew no small income from the custom 

 house receipts of foreign wines. In a letter of the king of 

 Alashiya and one of the "rc7^/j-?/"of Alashiya to the king of Egypt 

 we seem to have an indication that the Egyptian state had 

 its custom-house officials at the Delta-harbors. These letters 

 call the official of the customs ainel pagari-ka^ "the man who 

 makes claim for thee (i. e., the king)". No. 39 lines 1720 

 read: a\me\l pa-ga-ri-ka ul ia-ga-ar-r'i-ib it-ti-su-nu^ i.e., "Thy 

 custom-house official shall not draw nigh unto them (i. e., my 

 merchants and my ship)". No. 40, lines 24 26: a[me\lu an- 

 nu-u ardu sa iarrl be\-li-ia\ u amcl p\a\-ga-ri-ka it-ti\-hi\-nu 

 ul i-gi-ri-ib inuhhi-hi-nu, i. e. "the men are servants of the 

 king, my lord, and thy custom-house official (who) is with 

 them, shall not draw nigh against them". Merchants and ser- 

 vants of foreign kings thus seem to have enjoyed the privilege 

 of exemption from paying custom-house duties 2. Under the rule 



i) See Gardiner, in Aeg. Z., 50, p. 49 ff. and pi. 4 facing p. 56. 

 2) Knudtzon, Die El-Amarna Tafeltt, No. 39 and No. 40. 



