Did the Yoke Tax Continue to Exist After Year 21 of Ptolemy II? The Dates of Ostraca Louvre 1424 and 87 Reviewed

Abstract

The dates suggested for ostraca Louvre 1424 and 87 have long represented a major stumbling block in the way of the intriguing hypothesis that nearly settled the long debate over the identity and date of the early Ptolemaic yoke tax. This hypothesis considered the yoke tax to be the main capitation tax from year 1 to year 21 of Ptolemy II, which – following reform in the taxation system – was replaced by the salt tax. Dating the yoke tax receipts on these two ostraca to years 30(?) and 33 of Ptolemy II has thus virtually refuted this theory and even encouraged some researchers to revive earlier scholarly suggestions regarding this tax. The present paper proposes to date the ostraca in question before year 21 of Ptolemy II, which would reinforce the suggestion that the yoke tax was apparently discontinued after this date.