ï~~Bulletin of the American Society of Papyrologists 45 (2008) 87-100 An Inconvenient Truth? P.Oxy. 18.2196 verso, the Apion Estate, and fiscalite in the Late Antique Oxyrhynchite' Todd M. Hickey University of California, Berkeley To James Keenan, mentor and friend Ed elli a lui: Tu prima m'inviasti verso Parnaso a ber ne le sue grotte (Dante, Purgatorio 22.64-65) Abstract A preliminary interpretation of the contents of POxy. 18.2196 verso descr., an account deriving from the high-level administration of the Apion estate at Oxyrhynchus ca. 586/7. This text is important for the historiography of the late antique Oxyrhynchite in that it furnishes additional confirmation of Gascou's model of "fiscal shares," which concerns the administrative functions of great estates, or oikoi. Although a ca. 30% rise in gross receipts is indicated as compared with the 540s, this does not prove that agriculture on the Apion estate was transformed by increased investment or productivity during the second half of the sixth century. Part 1: Description and Preliminary Interpretation of the Text In his introduction to the recto of POxy. 18.2196, C.H. Roberts read 11. 5-6 of the verso as ]" b(rtip) to0 Xi i(caTroc) t-cv KW[IWV (ptr.) io(tptd6 ) 81y[ 6] yi(v.) Xi jit(CTa) Oi(tOU) K(CtyK.) (p-r.) io(tpta6e) tL/[Ty, and described 1 An earlier (and shorter) version of this paper was presented as part of the Late Antique Oxyrhynchus Panel at the XXV International Congress of Papyrology in Ann Arbor. I thank Roger Bagnall for his comments on that occasion and Nick Gonis, Dominic Rathbone, Peter van Minnen, and John Whitehorne for their criticism of the current version.
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