250 Proceedings of the Royal Irish Academy. 



The dates of the papyri which have been thus determined are : — 



Papyrus A, 12th September 471. 

 Papyrus B, 2nd January, 464. • 

 Papyri C and D, 1st December, 459. 

 Papyrus E, 17th Xovember, 446. 

 Papyrus F, 26th August, 440. 

 Papyrus H, September, 420. 

 Papyrus J, 16th December, 416. 

 Papyrus K, 10th February, 410. 



In a Paper published in HermatJiena in 1906, I endeavoured to prove that 

 the years of the Ptolemies Philadelphus, Euergetes I, and Philopator were 

 counted in two difterent ways ; there was, firstly, the ordinary Egyptian 

 year counted from the 1st of Thoth, and, secondly, a year used for revenue or 

 financial purposes, and counted from a date very close to the vernal equinox. 

 We now find that exactly the same two years were in use in Egypt two 

 centuries earlier. It is, perhaps, worth noticing that the financial year of 

 the Ptolemies corresponds to the Jewish year in Persian Egypt; and the idea 

 suggests itself that the one was a survival of the other, and that in ancient 

 days, as in modern times, the Jews displayed their ability in administering 

 the finances of the countries of their adoption. 



