which I translate "at one fifth of the value of my estate," are literally "at 5 minas for every 25." Why then does the author, instead of simply saying "one fifth," express the same thing by an equivalent fraction with higher numbers? It may be, that 25 minas, being the lowest taxable property, was referred to as a sort of standard in computing the proportions of rating. Thus, if a man was said to be rated upon every 5 minas, it would be understood that he was in the highest class of ratepayers; if upon every 250 drachms, in the lowest class. Upon this occasion there was a tax of a twentieth, or 5 per cent; upon which Demosthenes would pay 9 minas. He tells us, that in the ten years of his minority the guardians payed on his behalf 18 minas. There may therefore have been during that period another tax of 5 per cent, or two of 24. Boeckh, who has beautifully elucidated the whole of the subject, observes that these property taxes cannot be deemed excessive, when in ten years Demosthenes only payed the fiftieth part of his property, which in that time might have been doubled by good management on the part of the guardians. "This" (he says) "shews the absurdity of the assertions respecting the exorbitant taxes of the Athenians, especially when we consider the low rate of the custom duties, and the cheapness of the necessaries of life. If, notwithstanding this, there was a great disinclination to pay property taxes, as may be seen from the Olynthiacs and the oration concerning the Chersonese, the fact is not wonderful, as no one taxes himself willingly; and, as to the decrease of the national wealth, the causes originated in other circumstances." As a means of getting prompt and expeditious payment of the tax, the following method was then introduced. From each tribe were chosen 120 men of the largest fortunes, who were divided into Boards of 60, from each of whom were taken 15 of the richest, to form a select body of 300, to whom the State looked for immediate payment in case of need. They (the 300), if called upon to make an advance of money, obtained repayment from the Boards, who in their turn collected what was due from the general body of ratepayers, a certain number of whom were assigned for this purpose to every Board. Demosthenes was the chairman of one of these Boards; an office which (no doubt) he performed by deputy. The chairmen must have been appointed according to property; and perhaps it might be inferred, that there were not twenty citizens richer than Demosthenes; but we know not enough of the facts to determine this. The management of the whole affair was under the control of the Generals, who held a court for the decision of all disputes relative to the rating, collecting, &c. 1 Συμμοριαι. The aliens residing in Attica were subject to this tax; but they were rated upon a different scale, and included in a distinct list from the citizens. The mines, being public property, were not taxed. There could not however be any personal exemption. The sum of all the assessments, in the time of Demosthenes, amounted to upwards of 6000 talents; upon which a rate of 5 per cent would produce 300 talents. NOTE 4. THE WATERGLASS. THE Athenians were not fond of long speeches, and therefore, to prevent the parties from saying more than was necessary, they timed them by a glass, in which water trickled through a narrow tube, like sand in one of our minute glasses. The measure of water was not always the same, and varied according to the importance of the cause. Mention is made of a certain quantity of water being allowed in certain causes; but this gives us no idea of the length of time, as we do not know the construction of the glass. Our best evidence of this is the length of the speeches which have come down to us. Each party was commonly allowed two speeches, the defendant having the last reply; and the second speech might be half as long as the first. If either got a friend to plead for him, he gave up so much of his own time as the friend's speech would occupy. The admeasurement of the water, like other details, was seen to by the superintending magistrate. An officer of the court stood by the glass, |