The Washington times., 1906-12-23

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( sent out by the University Of
I Pennsylvania have dug one Of
the most interesting archives
ever rescued from the debris OF bur
led city. Fourteen centuries before the
birth OF Christ under the foreign
rule OF the Cassite Kings of Babylon.
Nippur became one OF the most highly
civilized and enterprising cities OF an
cient times During this period Of its
prosperity and before the hand % des-
tiny consigned II TO a dusty grave;
Nippur must have been a highly de-
sirable place of residence. Among the
fine buildings were a temple and tenn
pie school, from the executive depart
ment OF which the archives referred 10
have been obtained by the expedition
sent out by the University OF Pennsyl-
vania. The library consists Of about
twenty-five thousand books and docu-
ments in the form OF clay tablets OF
the time, and the deciphering OF these
dlscloses conditions not very different
from those obtained today.
After years Of study. Professor Clay.
OF the University OF Pennsylvania. who
was described by a reviewer as prob
ably the foremost living copyist OF Gu
neiform tablets" has succeeded IN
translating many OF the important
tablets in the collection. The clay tab
lets were found. It may be mentioned.
In one OF the ancient palaces uneaTthed
by the workers, and were IN perfect
condition for the most part, because
they had evidently been filed away"
If the expression can be applied TO
such ancient objects. the clay tablets
being placed on edge reclining against
each other Ike shelf OF leaning books
in an ill-kept library OF today.
Astute Arabs, rightly guessing that
there we're some monetary pick ngs in
the relics that the members of the ex-
pedition sought in the ruins OF Nippur.
took a sly hand in the work. and
through their TepTehensIble operations
a number OF tablets found their way 20
New York In the possession of private
individuals. Some OF these were de-
ciphered with far too much airy free
dom by the translator. but DR.. Clay
has corrected errors in the inteTpTeta-
ton of the signs on these tablets. so
that the BabyIonian data noV IN the
possession Of the University o. Penn
sylvania are as complete as care can
make them.
From the reports translated by DR..
Clay. il would seem that the saying re
garding the futility OF escape from
death or the tax collector must have
been walled forth from the overbur-
dened soul OF a resident OF Nippur,
400 B. c. For the most Of the docu-
ments found are records of receipts
for rent or taxes from the outlying
districts Of the city. Others have ref
erence to commercial transactions by
those who had charge of the revenues.
These revenues were loaned out in
the interest OF the temple exchequer,
the priests being very careful 10
charge interest on the money ad-
vanced ShH others record the pay
ment OF salaries 10 priests and To Of
ficials of the storehouse.
The taxes were paid, not in coin. but
i'm natural products, such as corn. ses-
anne. oil. dates. -four and live stock.
Although no record has been found to
show the relative value of these arti-
cles. there was doubtless a regular
rate of exchange IN Nippur for the
product of the farmers toll. In most
instances where the bookkeepers of
Nippur recorded the payment OF taxes.
note was made of the purpose for
which il was paid. Thus one tablet
states that grain was handed in for
the maintenance OF the priest, temple
servant and storehouse servant other
payments are recorded as for the tenn
pie gateman. the singer. the temple
shepherd, and for saerificial purposes,
According 10 DR. Clay. the records
of the tablets show that in this an
-{enf town the temple of the god WAS
not only the foremost institution OF