The Washington times., 1906-12-23
PAY ROLLS OF TEMPLES
DISCOVERED IN NIPPIIR

the city, but that II practically sup
ported and controlled everything in
The immediate vicinity.
They were careful bookkeepers in
NipIur fourteen centuries before the
birth OF Christ. for the tablets now at
the University OF Pennsylvania plainly
show. not only the nature Of the tax
collected, but the town from which IL
was received. In these places the
taxes we're either transferred 70 Nip
pur or used in local civic disburse-
ments-a complicated and unwieldy
system OF collecting and distributing
revenues. when IL is remembered that
the taxes we're paid in either grain or
cattle
Many Of the tablets are records OF
business transacted between private
individuals. and some OF these are in
tensely interesting as throwing light
on the life OF this ancient city. For in
stance. one self-sacrlfcing citizen. ac-
cOrding to the chronicle OF the tablets.
took the place in q prison cell Of an
unfortunate priest who had got into
the clutHches Of the law because OF
his failure 10 pay a debt
A wise ruling revealed by the tablets
IS a case IN which the concomitants are
farm crop. an OK with a broken leg.
and borrower who subsequently be
came a sOTrowe- The man who hor-
rowed the OK obtained II from a farm
ct. who stipulated that the animal
should De returned at a certain time,
so that the work on his own farm
should not suffer In consequence OF
his generosity. The borrower had the
misfortune 20 break the Lex OF the OK,
or the OK broke il himself while work
ing for the new driver, and in conss-
quence the time for the return OF the
animal, which was the essence OF the
new arrangement, came and passed
and the owner OF the OK was unable
10 work his farm The tablet shows
that the borrower was compelled 70
make good the crop that would have
been raised by the owner OF the OK
had he not been deprived OF the use OF
mis- animal by the chapter Of accidents
related.
For a time it puzzled the translator
of these tablets TO know the meaning
OF little indentations. apparently made
with pointed instrument by he side
Of the columns Of record of disourse-
ments made. Il has been decided that
these were the check marks Of the
person who made the payments. In
modern parlance, as he handed out the
pay envelope the bookkeeper OF Baby
Ion licked or the amounts on the tab
let In the way shown IN one OF the
photographs by making little holes
alongside the amount or name
Ihe use OF the seal was all import
ant in the transactions or the business
man o. Nippur. II was an easy mat
ter 10 forge a document drawn on one
Of the clay tablets, so the method en-
ployed 10 prevent this was to encass
the tablet In a sealed envelope. OF
these seals Dr- Clay says.
The seal impression IS equivalent 70
the modern document II belongs 20
the man upon whom the obligation
rests or who is the recipient mentioned
in the tablet or 20 whom the goods
arr delivered The only way protsc-
ton could ne assured was 10 encsss
the tablet and FOR the obIiger TO make
impressions with his seal upOn the
envelope. The holder OF the document
might be able to make changes on the
case, bat he could not restore the en-
vaiOpe which contained the seal OF the
9bligOT.
Frequently instead Of a seal there
was lhumo mark, showing that the
Babylonlans were alive to the I'M
portance Of the method of idenJiflca-
ton 80 widely exploited in the present
day as an Uuerrlng means OF connect
ing the mark with the originator.