The Canton times. (Canton, Miss.) 1893-1906, 1900-06-08
BOOKKEEPING 5000 B. c.
A jewelers. Guarantee I'm the Time
of Artaxerxes l. from the
Mounds of Nippur.

The leading article in the May is
sue of Ainslee's Magazine describes
the University of Pennsylvania eX-
cavations at Nippur. The article
reads in part:
THE mounds which are being eXca-
waited at Nippur cover several distinct
cities, each one apparently having
been founded on the ruins of the city
which preceded it. 1t would seem
that when a temple had crumbled
away new dynasty would level the
ruins by building platform over
them. On this the new temple would
be built. Five or more such platforms.
have been discovered in Nippur, and
each one represents an interval of
centuries. Each city in manner
became the cellar of its successor,
and one can imagine in the millen-
NUNS that passed some inhabitant
discovering a strange passageway be-
meath his house winding down to won
derful caverns. Yet the platforms
seem to have kept the periods quite
separate. OF course, those objects
which are comparatively recent were
found not far below the surface of the
mounds. Such, for instance, were the
business records of the firm of Mu-
rashu Sons of Nippur, concern which
thrived in the time of ArtaXerXes l.,
AGA years before Christ. These tab
keeping records in the world. Prof.
in telling how he found
them. says:
while exploring the central part OF
the northwestern ridge of the ruins
of Nippur we discovered room (5.j
below the surface. Its ceiling had
collapsed long ago; its side walls, for
the greater part, were in ruins, and
the clay floor was covered with earth
and rubbish from above. A gang of
trained Affej workmen was ordered
to remove the debris that filed the
room, when suddenly they noticed
numerous clay tablets lying on the
floor. A few hours later. the whole
room had been carefully searched
ana cleaned. Seven hundred and thir-
ty tablets were gathered and safely
stored in the castle of our fortified
camp.
"'After a critical examination of
the building itself. and of the condi.
ton. position and contents found
therein, it became evident that the
excavated room had been once used
as business archive of the apparent
ly wealthy and influential firm OF
Sons of Nippur, who lived in
the time of ArtaxerXes /. and Darius
H., in whose reigns the documents
are dated.
"'These tablets are mortgages, |
notes, legal contracts and agreements
Of all kinds, and to read them as they |
have been translated by Prof. Hill |
precht one would almost believe them
to be the work of modern notary |
Perhaps the most remarkable record |
is the first one translated. 1t is a |
guarantee that an emerald set in a |
gold ring would not fall out for 20 |
years. 1t reads as follows:
'Bel-ad-iddina and Belshuna, sons OF
Bel and Hatin of Bazuzu, spoke unto
Bel nadim-shumu. son of Murashu.
.hus: AS concerns the gold ring set
With an emerald, we guarantee that
or 90 years the emerald will not fall
tut of the gold ring. If the emerald
hould fall out of the gold ring before
he end of 20 years, Bel-ad-iddina,
}elshuna and Hatin shall pay unto
an indemnity of ten
mana of silver
This is sample of the remark
BILE documents found in the archive
DOM, which in our day would have
'een a vault or an iron safe. Murashu
ions must have carried on an extern
i've business, which lasted over 50
ears. during which time they acted
S agents for the wealthy Persians
Who did not care to attend in person
o their large estates in the hot and
hilarious Babylonian country. but
nased their fields and property to
he firm and lived from their reven-
es in the cities with their manifold
INJURIES and attractions. All this is
ute evident from the many con-
racts. leases. bills of sale of land,
slaves, oxen, etc, taken
rom the debris of that ancient room"