6o Lutz, Viticulture and Brewing. 



the vineyard, or "^ I of the vineyard, i. e., "the superinter 



dent of the vineyard" ^ Vineyards owned by the temple-fiscu 

 or the king were naturally exempt from taxes. In the earl 

 Ptolemean times there existed a tax, called djt6p.oipa, whic 

 was paid by the possessors of vineyards and gardens for th 

 support of the temples. This tax amounted to the sixth pai 

 of the yearly produce of each vine-land. Ptolem}' II., Phila 

 delphos, however, took away the benefit of this tax from th 

 priests and appropriated it to the use of the queen Arsino 

 Philadelphos, who had earlier been declared a goddess, an 

 now was regarded as having a perfectly legitimate right to i 

 The tax was presumeably only partially used for the cult c 

 the new goddess, while the remainder went into the stat 

 treasury. Prior to the decree of Philadelphos, the owners c 

 vine-land paid their tax in furnishing a certain stipulated quan 

 tity of wine, or, in isolated cases, in the payment of mone> 

 Philadelphos later permitted certain classes (f. i. the military colo 

 nists) to pay a SeKdri] instead of the usual ekti]. In the Impe 

 rial Roman time a tax vTt&p dpLjreXcbvcov i. e., "for vineyards' 

 was raised, which was a land-tax for the owners of private 

 vineyards. This tax was either paid to the 6ioiKr]0iq, i. e 

 the state-resort, or to the iepd, the temple-resort. Dr. Wilcken 

 has shown that the amount of taxes paid for vineyards varie 

 at this time between twenty and three-hundred and fift] 

 drachmae per arura. This difference in taxation was due t( 

 the different qualities of the vineyards and to their dififeren 

 locations. In case of a poor inundation a lighter tax wa 

 sometimes placed on the owner of a vineyard 3, Wilcken aLs( 

 observed that a tax of twenty to forty drachmae per arur; 

 was regularly raised for the 6ioiKr]Giq, while a tax of 75, 15( 

 or even 350 drachmae was regularly due to the tepd. H( 

 established the fact that the land tax of the best and mos 

 productive vineyards of the Theban district was raised fo 

 the temple treasury. The taxes for vineyards had to be paid 



i) Pap. Anast., IV, pi. 7, 3 mentions a master of the vineyard, in whos 

 storehouses a rich quantity of wine was placed. 



2) Griechische Ostraka, pp. 147 ff. 



3) See Grenf. (II) LVI and compare chapt. V of Wilcken, Griech. Ostr 



