Quick Reference

A general word for payments made for a common cause by a plurality of contributors; and in particular the name of a property tax known in a number of Greek states and in the Ptolemaic empire.

In Athens eisphora was an extraordinary tax which could be levied after a vote of immunity in the assembly, and Thucydides 2 mentions a levy in 428/7, but we have no details about the 5th‐cent. tax. In the 4th cent. eisphora was a proportional levy, imposed when the assembly chose and at a rate which the assembly chose, on all whose declared property exceeded a certain value; probably the class of eisphora‐payers was larger than the class of liturgy‐performers; metics were liable, on disadvantageous terms. The total assessment of all men or of all liable for eisphora, is said to have been 5,750 or 6,000 talents.

Subjects: Classical Studies.

Reference entries