The governor of Larsam, the principal city in the
district, had rightly, as the representative of the palace (i.e.
the king), caused the tax-collector to make up the deficiency, but
Hammurabi, on receiving the subordinate officer's complaint, referred
the matter back to the governor. The end of the letter is wanting, but
we may infer that Hammurabi condemned the defaulting money-lenders to
pay the taxes due, and fined them in addition, or ordered them to be
sent to the capital for punishment.
On another occasion Sheb-Sin himself and a second tax-collector named
Sin-mushtal appear to have been in fault and to have evaded coming to
Babylon when summoned thither by the king. It had been their duty to
collect large quantities of sesame seed as well as taxes paid in money.
When first summoned, they had made the excuse that it was the time of
harvest and they would come after the harvest was over. But as they
did not then make their appearance, Hammurabi wrote an urgent letter
insisting that they should be despatched with the full amount of the
taxes due, in the company of a trustworthy officer who would see that
they duly arrived at the capital.
Tribute on flocks and herds was also levied by the king, and collectors
or assessors of the revenue were stationed in each district, whose duty
it was to report any deficit in the revenue accounts.
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