The Tariff of Palmyra — Δόγμα βουλῆς Παλμυρηνῶν · OGIS II 629 / CIS II 3913 / PAT 0259

The Tariff of Palmyra

Panel A — Imperial heading A formal Roman dating-formula by the regnal year of Hadrian (TRP XXI = AD 137), naming the two consuls of that year, L. Aelius Caesar II and P. Coelius Balbinus. The Palmyrene panels supply the local Seleucid-era date (Nisan 18, AY 448). 一行罗马式纪年题首，依哈德良元首之护民官权第二十一年（即公元 137 年）纪年，并列其年两位执政官，即卢基乌斯·艾留斯·凯撒（第二任）与普卜利乌斯·科伊里乌斯·巴尔比努斯。阿拉姆语诸面板则补以本地之塞琉古纪年（尼散月 18 日，公元 448 年）。

Panel A — Heading [Ἐπὶ αὐτοκράτορος Καίσαρος θεοῦ Τρ]αιανο[ῦ Παρθι]κοῦ υἱο[ῦ, θε]ο[ῦ Νέρουα υἱωνοῦ, Τραιανοῦ Ἁδριανοῦ Σεβαστοῦ, ἀρχιερέως μεγίστου, δημαρχικῆς ἐξουσίας τὸ καʾ, αὐτοκράτορος τὸ β', ὑπ]άτου τὸ γ', π[ατ]ρὸς πατρίδος, ὑπάτω[ν Λ. Αἰλίου Καί]σαρος [τὸ β' Πουβ]λίου Κοιλί[ου Βαλβίνου].

During the rule of the Emperor Caesar Traianus Hadrianus Augustus, son of the deified Traianus Parthicus, grandson of the deified Nerva, in the twenty-first year of his tribunician power, twice declared imperator, three times consul, pater patriae, during the consulships of L. Aelius Caesar for the second time and Publius Coelius Balbinus.

于元首凯撒之治下，即神圣图拉真·帕提库斯之子、神圣涅尔瓦之孙之图拉真·哈德良·奥古斯都，大祭司、护民官权第二十一年、获 imperator 封号二次、执政三任、祖国之父，于卢基乌斯·艾留斯·凯撒（第二任）与普卜利乌斯·科伊里乌斯·巴尔比努斯任执政官之年。

Hadrian, AD 137. Greek dating-formula at the top of Panel ii; no Palmyrene parallel. 哈德良在位，公元 137 年。希腊文纪年题首位列乙面板之顶；阿拉姆文则无对应。

Panel I — Decree of the Palmyrene Council The διάγνωσις: the council diagnoses a long-standing problem — that most customary dues had been collected without statutory basis — and resolves to inscribe them, alongside the prior law, on a stele opposite the temple of Rabaseirē. The four magistrates named (Bonnēs, Alexandros, Malichos, Zebeidas) are otherwise attested in the prosopography of Palmyra. 一段堪称 διάγνωσις 之诊断。议会指出有一种久延未决之困局，即大多数习惯性应征之税款向来于法无据径自征收，遂决议将其与旧法一同刻于一座置于拉巴塞雷神庙对面之石碑。所列四位执掌官（博讷斯、亚历山德罗斯、马里科斯、泽贝伊达斯）于帕尔米拉之人物志中皆别有所征。

Panel I top — Greek Decree of the Council Ἔτους ημυ', μηνὸς Ξανδικοῦ ιη'. Δόγμα βουλῆς. Ἐπὶ Βωννέους Βωννέους τοῦ Αἱράνου προέδρου, Ἀλεξάνδρου Ἀλεξάνδρου τοῦ Φιλοπάτορος γραμματέως βουλῆς καὶ δήμου, Μαλίχου Ὀλαιοῦς καὶ Ζεβείδου Νεσᾶ ἀρχόντων, βουλῆ[ς] νομίμου ἀγομένης, ἐψηφίσθη τὰ ὑποτεταγμένα. 𐡣𐡢𐡬𐡠 𐡣𐡩 𐡡𐡥𐡫𐡠 𐡡𐡩𐡴𐡧 𐡮𐡩𐡯𐡮 𐡩𐡥𐡬 18 𐡵𐡮𐡶 448 𐡡𐡱𐡫𐡤𐡣𐡴𐡥𐡶𐡠 𐡣𐡩 𐡡𐡥𐡮𐡠 𐡡𐡴 𐡡𐡥𐡮𐡠 𐡡𐡴 𐡧𐡩𐡴𐡮 𐡥𐡢𐡴𐡬𐡨𐡩𐡠 𐡣𐡩 𐡰𐡫𐡪𐡯𐡣𐡴𐡯 𐡡𐡴 𐡰𐡫𐡪𐡯𐡣𐡴𐡯 𐡡𐡴 𐡱𐡫𐡱𐡨𐡴 𐡢𐡴𐡬𐡨𐡥𐡯 𐡣𐡩 𐡡𐡥𐡫𐡠 𐡥𐡣𐡬𐡯 𐡥𐡠𐡴𐡪𐡥𐡮𐡩𐡠 𐡬𐡫𐡪𐡥 𐡡𐡴 𐡰𐡫𐡩𐡩 𐡡𐡴 𐡬𐡳𐡩𐡬𐡥 𐡥𐡦𐡡𐡩𐡣𐡠 𐡡𐡴 𐡮𐡵𐡰 𐡪𐡣 𐡤𐡥𐡶 𐡡𐡥𐡫𐡠 𐡪𐡮𐡩𐡵𐡠 𐡬𐡮 𐡮𐡬𐡥𐡯𐡠 𐡠𐡵𐡴𐡶 𐡬𐡣𐡩 𐡪𐡶𐡩𐡡 𐡬𐡮 𐡫𐡶𐡧𐡶. dgmʾ dy bwlʾ byrḥ nysn ywm 18 šnt 448 bplhdrwtʾ dy bwnʾ br bwnʾ br ḥyrn wgrmṭyʾ dy ʿlksdrs br ʿlksdrs br plpṭr grmṭws dy bwlʾ wdms wʾrkwnyʾ mlkw br ʿlyy br mqymw wzbydʾ br nšʿ kd hwt bwlʾ knyšʾ mn nmwsʾ ʾšrt mdy ktyb mn ltḥt.

In the year 448, on the 18th day of the month Xandikos. A decree of the Council. In the presidency of Bonnēs son of Bonnēs son of Hairanēs, when the secretary of the council and people was Alexandros son of Alexandros son of Philopator, during the magistracies of Malichos son of Olaies and Zebeidas son of Nesa, at a regular meeting of the council, the following decisions were ratified.

公元 448 年，桑迪科斯月十八日。议会之决议。博讷斯（其父博讷斯，其祖父哈伊拉讷斯之孙）任主席之时，亚历山德罗斯（其父亚历山德罗斯，其祖父菲洛帕托耳之孙）任议会与城邦秘书之时，马里科斯（其父奥拉伊埃斯之子）与泽贝伊达斯（其父讷萨之子）任执掌官之时，于一次依法召开之议会上，下列各项得获批准。

The Palmyrene boule, 18 Xandikos / 18 Nisan AY 448 = 18 April AD 137, ratifying the new tariff. The Greek month Xandikos and Aramaic Nisan correspond. 帕尔米拉之议会，桑迪科斯月（即尼散月）18 日，塞琉古纪年 448 年，相当于公元 137 年 4 月 18 日，议决新税则。希腊文之 Xandikos 与阿拉姆文之 Nisan 同为一月。

Panel I top — Greek Decree of the Council Ἐπειδὴ [ἐν το]ῖς πάλαι χρόνοις ἐν τῷ τε[λω]νικῷ νόμῳ πλεῖστα τῶν ὑποτελῶν οὐκ ἀνελήμφθη ἐπράσ[σετο] δ[ὲ ἐ]κ συνηθείας, ἐνγραφομέ[νου] τῇ μισθώσει τὸν τελωνοῦντα τὴν πρᾶξιν ποιεῖσθαι ἀκολούθ[ω]ς τῷ νόμῳ καὶ τῇ συνηθείᾳ, συνέβαινεν δὲ πλειστάκις περὶ τούτου ζητήσεις γείνεσθ[αι με]ταξὺ τῶν ἐνπόρων πρὸς τοὺς τελώνας. 𐡡𐡣𐡩𐡫 𐡣𐡩 𐡡𐡦𐡡𐡮𐡩𐡠 𐡳𐡣𐡬𐡩𐡠 𐡡𐡮𐡬𐡥𐡯𐡠 𐡣𐡩 𐡬𐡪𐡯𐡠 𐡰𐡡𐡩𐡣𐡮 𐡵𐡢𐡩𐡮 𐡧𐡩𐡡𐡮 𐡬𐡪𐡯𐡠 𐡫𐡠 𐡠𐡯𐡳𐡥 𐡥𐡤𐡥𐡥 𐡬𐡶𐡢𐡡𐡩𐡮 𐡬𐡮 𐡰𐡩𐡣𐡠 𐡡𐡬𐡣𐡰𐡮 𐡣𐡩 𐡤𐡥𐡠 𐡬𐡶𐡪𐡶𐡡 𐡡𐡠𐡢𐡥𐡴𐡩𐡠 𐡣𐡩 𐡩𐡢𐡡𐡠 𐡬𐡪𐡯𐡠 𐡠𐡩𐡪 𐡮𐡬𐡥𐡯𐡠 𐡥𐡰𐡩𐡣𐡠 𐡥𐡤𐡥𐡥 𐡵𐡢𐡩𐡮 𐡦𐡡𐡮𐡩𐡮 𐡮𐡳𐡮 𐡰𐡫 𐡣𐡮𐡤 𐡣𐡩𐡮𐡩𐡮 𐡡𐡩𐡮 𐡶𐡢𐡴𐡩𐡠 𐡫𐡬𐡪𐡯𐡠. bdyl dy bzbnyʾ qdmyʾ bnmwsʾ dy mksʾ ʿbydn šgyn ḥybn mksʾ lʾ ʾsqw whww mtgbyn mn ʿydʾ bmdʿn dy hwʾ mtktb bʾgwryʾ dy ygbʾ mksʾ ʾyk nmwsʾ wʿydʾ whww šgyn zbnyn nfqn ʿl dnh dynyn byn tgryʾ lmksʾ.

Whereas in earlier times most of the dues were not included in the tax law, but were exacted by convention, since it is written into the lease that the tax collector should make his exactions in accordance with the law and with convention, and it frequently used to happen that disputes arose on this matter between the merchants and the tax collectors.

查在昔时，税法之中所列大多数应征之款项原未曾载入；其征收皆系依俗惯而行，唯于承包契约中规定，税承包商当依法与俗一并征收。然由此一项，商贾与税承包商之间屡有争议生焉。

The diagnosis: customary dues had never been written down, breeding constant disputes between merchants (ἐνπόρων / tgryʾ) and tax collectors (τελῶναι / mksʾ). 此乃议会之诊断：习惯性应征之税款，向来于法无据径自征收，遂滋生商人（ἐνπόρων / tgryʾ）与税承包商（τελῶναι / mksʾ）间之无穷争端。

Panel I top — Greek Decree of the Council Δεδόχθαι τοὺς ἐνεστῶτας ἄρχοντας καὶ δ[εκα]πρώτους διακρείνοντας τὰ μὴ ἀνειλημμένα τῷ νόμῳ ἐνγράψαι τῇ ἔνγιστα μισθώσει καὶ ὑποτ[ά]ξαι ἑκάστῳ εἴδει τὸ ἐκ συνηθείας τέλος, καὶ ἐπειδὰν κυρωθῇ τῷ μισθουμένῳ, ἐνγραφῆναι μετὰ τοῦ πρώτου νόμου στήλῃ λιθίνῃ τῇ οὔσῃ ἄντικρυς ἱερ[οῦ] λεγομένου Ῥαβασείρη, ἐ[πι]μελεῖσθαι δὲ τοὺς τυγχάνοντας κατὰ καιρὸν ἄρχοντας καὶ δεκαπρώτους καὶ συνδίκο[υς τοῦ] μηδὲν παραπράσσειν τὸν μισθούμενον. 𐡠𐡶𐡧𐡦𐡩 𐡣𐡩 𐡠𐡴𐡪𐡥𐡮𐡩𐡠 𐡣𐡩 𐡤𐡥𐡮 𐡥𐡰𐡵𐡴𐡶𐡠 𐡩𐡣𐡩𐡮𐡥𐡮 𐡬𐡣𐡩 𐡫𐡠 𐡬𐡯𐡳 𐡡𐡮𐡬𐡥𐡯𐡠 𐡥𐡩𐡪𐡶𐡡𐡥𐡮𐡤 𐡡𐡠𐡢𐡥𐡴𐡶𐡠 𐡳𐡴𐡩𐡡𐡶𐡠 𐡣𐡩 𐡬𐡪𐡯𐡠 𐡥𐡫𐡪𐡫 𐡰𐡡𐡣𐡠 𐡩𐡧𐡥𐡴𐡥𐡮 𐡫𐡤 𐡬𐡪𐡯𐡠 𐡣𐡩 𐡰𐡩𐡣𐡠 𐡥𐡪𐡣 𐡠𐡶𐡠𐡵𐡴 𐡫𐡬𐡪𐡯𐡠 𐡩𐡮𐡳𐡵 𐡰𐡬 𐡮𐡬𐡥𐡯𐡠 𐡳𐡣𐡬𐡩𐡠 𐡡𐡠𐡯𐡶𐡫𐡠 𐡣𐡩 𐡫𐡳𐡡𐡫 𐡡𐡩𐡶𐡠 𐡣𐡩 𐡴𐡡𐡠𐡯𐡩𐡴𐡠 𐡥𐡩𐡰𐡡𐡣𐡥𐡮 𐡠𐡴𐡪𐡥𐡮𐡩𐡠 𐡣𐡩 𐡤𐡥𐡮 𐡡𐡦𐡡𐡮 𐡥𐡰𐡵𐡴𐡶𐡠 𐡥𐡯𐡮𐡣𐡳𐡩𐡠 𐡣𐡩 𐡫𐡠 𐡩𐡬𐡪𐡯𐡠 𐡬𐡪𐡯𐡠 𐡩𐡶𐡩𐡴. ʾtḥzy dy ʾrkwnyʾ dy hwn wʿšrtʾ ydynwn mdy lʾ msq bnmwsʾ wyktbwnh bʾgwrtʾ qrybtʾ dy mksʾ wlkl ʿbdʾ yḥwrwn lh mksʾ dy ʿydʾ wkd ʾtʾšr lmksʾ ynqš ʿm nmwsʾ qdmyʾ bʾstlʾ dy lqbl bytʾ dy rbʾsyrʾ wyʿbdwn ʾrkwnyʾ dy hwn bzbn wʿšrtʾ wsndqyʾ dy lʾ ymksʾ mksʾ ytyr.

It is resolved that the current magistrates and the dekaprōtoi (i.e. the ten leading men) should determine the dues not included in the law and write them into the next lease, and assign to each category of goods the tax laid down by convention; and that when they have been ratified by the contractor they should be written down together with the first law on the stone column opposite the temple called Rabaseire; and that the magistrates who are in office at any time and the dekaprōtoi and syndics should take care to see that the contractor does not overcharge.

议决如下：现任之执掌官与“十首”（即位列前十之贵人）当审定凡未载入法律之应征款项，将其入次次承包之契约，并就各类商品定其依俗惯所征之税额；又当承包商核可此等条项之时，将其与原法律一并刻于一座置于拉巴塞雷神庙对面之石柱；又当随时任职之执掌官、“十首”与公诉人，留意监察，俾使承包商不致额外多征。

The remedy: dekaprōtoi (ten leading men) and syndics will fix and inscribe customary dues, opposite the sanctuary of Rabaseire — a Palmyrene divinity whose temple is otherwise barely attested. 议会之解方：由“十首”（δεκαπρῶτοι）与公诉人厘定并刻立习惯性应征之税款，立其碑于拉巴塞雷神庙之对面；拉巴塞雷乃帕尔米拉本地之一神，其神庙别处罕见。

Panel I bottom — New Law: opening rates The schedule opens with the metrological equivalence (wagon-load = four camel-loads) that converts every commodity into the camel-load standard. The slave-tax follows immediately, at a high luxury rate of 22 denarii per head for imports. 税表之首条乃一度量换算之公约：每车之负等同于四驼之负，借此将一切商品折合为驼载之标准计量。随之而来便是奴隶之税，每输入一人，征二十二第纳里乌斯，属奢侈品级之高税率。

Panel I bottom — New Law (tariff schedule) Γόμος καρρικὸς παντὸς γένους· τεσσάρων γόμων καμηλικῶν τέλος ἐπράχθη. 𐡬𐡵𐡴𐡠 𐡣𐡩 𐡰𐡢𐡫𐡶𐡠 𐡣𐡩 𐡪𐡫 𐡰𐡡𐡣 𐡬𐡪𐡯𐡠 𐡣𐡩 𐡠𐡴𐡡𐡰𐡠 𐡬𐡵𐡴𐡩𐡮 𐡣𐡩 𐡢𐡬𐡫𐡠 𐡠𐡶𐡬𐡪𐡯. mšrʾ dy ʿgltʾ dy kl ʿbd mksʾ dy ʾrbʿʾ mšryn dy gmlʾ ʾtmks.

For one wagon-load of any merchandise, the tax has been assessed at the rate of four camel-loads.

凡车装一货之于任何商品，所征之税皆按四驼载之标准定之。

The opening tariff line: a metrological equation that converts the wagon-load tax base to the camel-load standard. Wagons (καρρικά) were rare at Palmyra; the equivalence implies that any cart traffic crossing the oasis is taxed as if it were the equivalent number of pack-camels. 税表之首条：一道度量上之换算公约，将车载（καρρικά）税额折合为驼载之标准。帕尔米拉境内车辆罕用；此等折合之意，似乎是说：凡过境之车货，皆按等量驼载课征。

Panel I bottom — New Law Παρὰ [τῶν παῖδας εἰς Πάλμυρα ἢ εἰς τὰ ὅ[ρια τὰ Παλμυρηνῶν εἰσ]αγόντω[ν πράξει ἑκάστου σώματος *κβ']. 𐡬𐡮 𐡠𐡩𐡫𐡩 𐡣𐡩 𐡰𐡡𐡣𐡩𐡮 𐡫𐡱𐡫𐡬𐡩𐡴𐡠 𐡠𐡥 𐡫𐡶𐡧𐡥𐡬𐡠 𐡣𐡩 𐡱𐡫𐡬𐡩𐡴𐡩𐡠 𐡬𐡰𐡫𐡮 𐡩𐡢𐡡𐡠 𐡬𐡮 𐡪𐡫 𐡢𐡥 22 𐡣𐡩𐡮𐡴. mn ʾyly dy ʿbdyn lpalmyrʾ ʾw ltḥwmʾ dy palmyryʾ mʿln ygbʾ mn kl gwf 22 dynr.

From those importing slaves into Palmyra or the borders of Palmyra, he will exact for each person 22 denarii.

凡将奴隶（παῖδας / ʿbdyn）输入帕尔米拉或帕尔米拉之境界者，每一身按二十二第纳里乌斯征之。

The slave tax. Note the parallel between Greek παῖς (here ‘slave’) and Palmyrene ʿbd. The high rate (22 denarii) reflects a luxury-import classification; veteran slaves (line 22) are taxed at a lower rate of 10–12 denarii. 奴隶之税。希腊文 παῖς（此处义为“奴隶”）与阿拉姆文 ʿbd 互相对应。其税率甚高（每身 22 第纳里乌斯），归属奢侈输入之类；至若退伍兵之奴隶（见第 22 行），则税率较低，约 10 至 12 第纳里乌斯之间。

Panel III — Old Law headed by the Mucianus edict The "Old Law" is in fact a frame around the much longer 67–69 edict of C. Licinius Mucianus, legate of Syria — the very figure who would shortly proclaim Vespasian emperor at Alexandria. Seyrig identified him in the Palmyrene transliteration GYS […]QYNS HYGMWN; the surviving fragments mention by name his predecessors Cilix (Caesar's freedman) and Alcimus (C. Virius Alcimus), framing the salt and water-source regimes. 所谓“旧法”实为一框架，所环绕者，乃叙利亚副执政之代行长官盖尤斯·李锡尼乌斯·穆基安努斯于公元 67–69 年颁下之远为冗长之政令；此公旋即于亚历山大里亚宣维斯帕先为元首。塞利格（Seyrig）依音读之据，于阿拉姆语 GYS […]QYNS HYGMWN 中识其名讳；今所余之断片，犹明记其前任之名讳，即基利克斯（凯撒之释奴）与阿尔基莫斯（盖尤斯·维里乌斯·阿尔基莫斯），并以其议程，立盐税与泉源之规制。

Panel III — Old Law header (Mucianus edict) Γάϊο[ς Λικίννιος Μουκιανὸς πρεσβευτὴς καὶ] ἀντι[στράτηγος λέγει]· Μεταξὺ Παλ[μυρηνῶν ..] γνους, ἐστι [...] γείνεσθαι καθό[τι] οι[...] ... [...]ως Αὐτο[ῖ]ς ... τῷ τελών[ῃ διδόσ]θω. 𐡢𐡩𐡯 [𐡫𐡳𐡩𐡮𐡯 𐡬𐡳𐡩𐡮𐡯] 𐡤𐡩𐡢𐡬𐡥𐡮 ... 𐡡𐡩𐡮𐡩 𐡶𐡣𐡬𐡴𐡩𐡠 ... 𐡬𐡪𐡯𐡠 ... 𐡫𐡬𐡪𐡯𐡠 𐡩𐡶𐡩𐡤𐡡. gys [lqyns mqyns] hygmwn ... byny tdmryʾ ... mksʾ ... lmksʾ ytyhb.

"Gaius [Licinius Mucianus, legate and pro-praetor, says]: On the assessment of taxes between the Palmyrenes and [their tax-farmers], having learnt, [my judgment is] that the tax should be [according to the schedule] which [Alkim]os contracted. … To them … let him pay to the tax-collector."

“盖尤斯·李锡尼乌斯·穆基安努斯，副执政之代行长官，曰：关于帕尔米拉人与［承包商之间］之税务分摊，余既经查明，余之裁断如下：诸税当依阿尔基莫斯所承包之［税则］征收。……应交付与税承包者。”

C. Licinius Mucianus, legate of Syria AD 67–69, soon to be Vespasian's kingmaker. Seyrig 1941 identified GYS[…]QYNS HYGMWN in the Palmyrene as Mucianus on phonetic grounds (-cianus → -QYNS, ἡγεμών → HYGMWN). The edict cites a still earlier ruling by Alcimus — almost certainly the C. Virius Alcimus whose Palmyra grave-stele (now British Museum WA 125036) was identified by Gawlikowski in 1998. 盖尤斯·李锡尼乌斯·穆基安努斯，公元 67–69 年任叙利亚副执政之代行长官，旋即为维斯帕先之拥立者。塞利格于 1941 年依音读之据，于阿拉姆语 GYS […]QYNS HYGMWN 中识为穆基安努斯之名（-cianus 译作 -QYNS、ἡγεμών 译作 HYGMWN）。其政令引一更早之裁定，定其作者为阿尔基莫斯，而几可断定其即为加乌利科夫斯基（Gawlikowski）于 1998 年所识之帕尔米拉墓碑（今藏大英博物馆 WA 125036 号）之主人盖尤斯·维里乌斯·阿尔基莫斯。

Panel III — Mucianus edict, export-tax fragment ἀξιοῦντος το[ῦ τελώ]νου εἰ καὶ μὴ [....] [Ἰτ]αλικῶν ἐξαγ[ομένων] πράσσειν ὕστ[ερον ὡς συν-]εφωνήθη μ[ὴ ἀπὸ τ]ούτων ἐξαγο[μένων τὸ τέλος δί-]δοσθαι.

Fragmentary export-tax clause; the tax collector's demand and later exaction on exported Italian goods are legible, but the syntax is too broken for continuous translation.

残断的出口税条款；可辨税承包商之索取以及意大利货物出口后的后续征收，但句法过残，难作连贯译文。

Local Tariff of Palmyra text preserves Greek lines 173-176 here. The block is added only to anchor the existing line-173 apparatus note; it does not expand the surrounding Mucianus/salt block. 本地《帕尔米拉关税法》文本于此保存希腊文第 173-176 行。此块仅为锚定既有第 173 行校勘注，并不扩张相邻之穆基安努斯盐税块。

Panel III — Mucianus edict, salt clause [ὃς ἂν ἅλας πωλ]ῇ ἐν Παλμύροις [ἢ ἐν τῇ χώρᾳ τῇ] Παλμυρηνῶν, παραμετρησάτω [ὁ δημο]σιώνης [εἰς ἕκ]αστον μόδιον ἀσσά[ριον]. 𐡥𐡪𐡫 𐡣𐡩 𐡦𐡡𐡮 𐡬𐡫𐡧𐡠 𐡡𐡶𐡣𐡬𐡴 𐡠𐡥 𐡡𐡠𐡶𐡴 𐡣𐡩 𐡶𐡣𐡬𐡴𐡩𐡠 𐡩𐡬𐡣𐡩 𐡬𐡪𐡯𐡠 𐡫𐡪𐡫 𐡬𐡣𐡩 𐡠𐡯𐡴. wkl dy zbn mlḥʾ btdmr ʾw bʾtr dy tdmryʾ ymdy mksʾ lkl mdy ʾsr.

Whoever sells salt at Palmyra or in the territory of the Palmyrenes, the public-revenue contractor shall measure out for each modius (one) as.

凡于帕尔米拉或帕尔米拉境内出售盐（ἅλας / mlḥʾ）者，由公税承包商按每一摩底乌斯量出一阿斯。

Mucianus on salt. The measure is the Italian modius (≈ 8.7 litres); the tax is an as per modius. Salt was a state monopoly at Palmyra and the tariff devotes more space to it than to almost any other commodity. Yon 2008 ties this regime to the Roman army's salt requirements at the Strata Diocletiana garrisons. 穆基安努斯论盐税。所用之量器为意大利之摩底乌斯（约 8.7 公升）；其税率为每摩底乌斯一阿斯。盐在帕尔米拉乃国家专卖之物，本税表中关于盐之条文，几乎多于其他任何商品。永（Yon）2008 年之研究，将此一规制与罗马军队于“狄奥克莱蒂安路”（Strata Diocletiana）诸驻防地对盐之需求相联系。

Panel III — Earlier authorities cited within the Old Law Two named Roman authorities are quoted by their letters: Germanicus Caesar (to the local agent Statilius, c. AD 17–19) on the slaughter-tax and the use of small change; and Cn. Domitius Corbulo (to a certain Barbarus, c. AD 60), as legate of Syria, on the camel-tax. The Palmyrene title rmʾ qšṭʾ ("the just and great") renders the Greek superlative κράτιστος. 此段二语并陈，谓两位罗马权威之书信原文。其一为日耳曼尼库斯·凯撒（致本地之代理斯塔提利乌斯，公元 17–19 年间）所议者，乃屠宰之税与小额币值之用度；其二为格涅乌斯·多米提乌斯·科尔布洛（致某巴尔巴卢斯氏，公元 60 年前后），其时身为叙利亚副执政之代行长官，所议者乃骆驼之税。阿拉姆语 rmʾ qšṭʾ（义即“公正而尊大者”），即希腊语最高级 κράτιστος 之译。

Panel III — New Law, Pt. 2 Τὸ τοῦ σφάκτρου τέλος εἰς δηνάριον ὀφείλει λo[γεύεσθαι] καὶ Γερμανικοῦ Καίσαρος διὰ τῆς πρὸς Στατείλι[ον ἐπισ]τολῆς διασαφήσαντος ὅτι δεῖ πρὸς ἀσσάριον Ἰτα[λικόν] τὰ τέλη λογεύεσθαι· τὸ δὲ ἐντὸς δηναρίου τέλο[ς] συνηθείᾳ ὁ τελώνης πρὸς κέρμα πράξει· τῶ[ν δὲ] διὰ τὸ νεκριμαῖα εἶναι ῤειπτουμένων τὸ τέλο[ς οὐκ ὀφειλεται.] 𐡬𐡪𐡯𐡠 𐡣𐡩 𐡮𐡧𐡴𐡠 𐡫𐡣𐡩𐡮𐡴 𐡧𐡩𐡡 𐡣𐡩𐡢𐡡𐡠 𐡥𐡢𐡴𐡬𐡮𐡩𐡳𐡯 𐡳𐡯𐡴 𐡡𐡠𐡢𐡴𐡶𐡠 𐡣𐡩 𐡫𐡯𐡶𐡩𐡫𐡠 𐡱𐡴𐡵𐡤 𐡣𐡩 𐡰𐡫 𐡠𐡯𐡴𐡮 𐡠𐡶𐡫𐡳𐡠 𐡬𐡪𐡯𐡠 𐡩𐡢𐡡𐡥𐡮 𐡥𐡬𐡪𐡯𐡠 𐡣𐡩 𐡫𐡢𐡥 𐡣𐡩𐡮𐡴 𐡡𐡰𐡩𐡣𐡠 𐡬𐡪𐡯𐡠 𐡩𐡢𐡡𐡠 𐡫𐡰𐡴𐡱𐡮 𐡥𐡰𐡫 𐡠𐡩𐡫𐡩 𐡣𐡩 𐡬𐡶𐡵𐡫𐡪𐡮 𐡬𐡫 𐡣𐡩 𐡮𐡡𐡫𐡩𐡮 𐡠𐡮𐡮 𐡬𐡪𐡯𐡠 𐡫𐡠 𐡧𐡩𐡡. mksʾ dy nḥrʾ ldynr ḥyb dygbʾ wgrmnyqs qsr bʾgrtʾ dy lstylʾ pršh dy ʿl ʾsrn ʾtlqʾ mksʾ ygbwn wmksʾ dy lgw dynr bʿydʾ mksʾ ygbʾ lʿrpn wʿl ʾyly dy mtšlkn ml dy nblyn ʾnn mksʾ lʾ ḥyb.

The tax on animals for slaughter should be collected in denarii, as Germanicus Caesar also made clear in his letter to Statilius, to the effect that taxes should be collected in Italian asses. Any tax of less than a denarius the tax collector will exact according to custom in small coin. In the case of animals rejected on account of natural death, the tax is not payable.

屠宰之税应以第纳里乌斯计征；又日耳曼尼库斯·凯撒于其致斯塔提利乌斯之书信中，亦明白指出当以意大利阿斯计征诸税。然不足一第纳里乌斯之零碎税款，则税承包商依俗惯以小额货币（κέρμα）征收。至若因自死而弃之牲畜，其税则不当征收。

The earliest cited Roman authority: Germanicus Caesar, c. AD 17-19, when he was in Syria with maius imperium. The letter to Statilius (= P. Statilius Statianus? — a local Roman official) anchors the slaughter-tax to denarii and Italian asses, with kerma (Greek) / ʿrpn (Aramaic) — local small change — allowed only for fractions below a denarius. The clause exempting carcasses found dead reflects a separate ruling. 此处所引之最早罗马权威为日耳曼尼库斯·凯撒，公元 17 至 19 年间，时在叙利亚行省主帅。其致斯塔提利乌斯（似为本地之罗马代理）之书信，将屠宰之税锚定于第纳里乌斯与意大利阿斯之上；零碎部分则准以本地小额货币（希腊文作 κέρμα、阿拉姆文作 ʿrpn）抵充。免征自死牲畜之条文，乃另据一项裁定。

Panel III — New Law, Pt. 2 Καμήλων ἐάν τε κεναὶ ἐάν τε ἔνγομοι εἰσάγωνται ἔξωθεν τῶν ὅρων ὀφείλεται δηνάριον ἑκάστης κατὰ τὸν νόμον ὡς καὶ Κουρβούλων ὁ κράτ[ιστ]ος ἐσημιώσατο ἐν τῇ πρὸς Βάρβαρον ἐπιστολῇ. 𐡢𐡬𐡫𐡩𐡠 𐡤𐡮 𐡴𐡳𐡩𐡮𐡩𐡮 𐡥𐡤𐡮 𐡨𐡰𐡩𐡮𐡩𐡮 𐡬𐡶𐡰𐡫𐡮 𐡬𐡮 𐡡𐡴𐡠 𐡬𐡮 𐡶𐡧𐡥𐡬𐡠 𐡧𐡩𐡡 𐡣𐡩𐡮𐡴 𐡧𐡣 𐡫𐡪𐡫 𐡧𐡣 𐡫𐡱𐡥𐡬 𐡮𐡬𐡥𐡯𐡠 𐡠𐡩𐡪 𐡣𐡩 𐡠𐡱 𐡳𐡴𐡡𐡥𐡫𐡮 𐡴𐡬𐡠 𐡳𐡵𐡨𐡠 𐡴𐡠𐡵𐡩 𐡡𐡠𐡢𐡴𐡶𐡠 𐡣𐡩 𐡫𐡡𐡴𐡡𐡴𐡠. gmlyʾ hn rqynyn whn ṭʿynyn mtʿln mn brʾ mn tḥwmʾ ḥyb dynr ḥd lkl ḥd lpwm nmwsʾ ʾyk dy ʾp qrbwln rmʾ qšṭʾ rʾšy bʾgrtʾ dy lbrbrʾ.

As for camels, if they are brought in from outside the borders either loaded or unloaded, one denarius is due for each camel according to the law, as the excellent Corbulo also noted down in his letter to Barbarus.

至于骆驼，无论空载或负载，凡自境外引入者，依法每头应征一第纳里乌斯；此事亦由“公正而尊大”之科尔布洛于其致巴尔巴卢斯之书信中明白载明。

Domitius Corbulo, legate of Syria c. AD 60. The Palmyrene title "rmʾ qšṭʾ" renders Greek κράτιστος — "His Excellency". The letter to Barbarus (a local official, otherwise unattested) settled the question of whether unladen camels also incurred the per-head tax. The Palmyrene text marks this as a direct quotation by switching to the first-person voice in the surrounding lines. 多米提乌斯·科尔布洛，公元 60 年前后任叙利亚副执政之代行长官。阿拉姆语 rmʾ qšṭʾ（义即“公正而尊大者”）所译者，乃希腊语最高级 κράτιστος，即“至尊之”。其致巴尔巴卢斯（一位本地之代理，别处无征）之书信，乃为解决无负之骆驼是否仍按每头课征之争议；阿拉姆文于上下行中切换为第一人称，恰示出此处所引为科尔布洛之原话。

Panel III — New Law: services and pasturage A miscellany of regulated services: prostitutes graduated to fee, the standing tax on the use of two springs (πηγῶν), and the surrendering of the customary grazing-due (ἐννόμιον) for native flocks while retaining it on those brought in from outside Palmyrene territory. The branding clause (χαρακτηρίσασθαι) is a rare and concrete glimpse of the practical evidence the tax-farmer could compel. 此处罗列数项受规之服务：以收费分等之女妓税；两处泉源（πηγῶν）使用之常年定税；又有“畜牧之税”（ἐννόμιον）之免征，凡本地之畜群免之，自帕尔米拉境外引入者则仍当输纳。其中尚许税承包商以印记标志（χαρακτηρίσασθαι）牲畜，为帕尔米拉牧业税务实践之一难得之实证。

Panel III — New Law, Pt. 2 [Παρὰ τῶν] ἑταιρῶ[ν αἳ δηνάριον ἢ πλέον λαμβά]νουσιν ..., ὅσαι δὲ λαμβάνουσιν ἀσσάρια ὀκτώ, πράξει ἀσσάρια ή, ὅσαι δὲ ἀσσάρια ἓξ ἔλαβον, ἑκάστης ἀσσάρια ς'. 𐡬𐡮 𐡦𐡮𐡩𐡶 𐡣𐡩 𐡣𐡩𐡮𐡴 𐡠𐡥 𐡩𐡶𐡩𐡴 𐡮𐡯𐡡𐡠 𐡩𐡢𐡡𐡠 𐡣𐡩𐡮𐡴 𐡬𐡮 𐡪𐡫 𐡧𐡣𐡠 𐡥𐡬𐡮 𐡠𐡩𐡫𐡩 𐡣𐡩 𐡮𐡯𐡡𐡠 𐡠𐡯𐡴𐡮 8 𐡩𐡢𐡡𐡠 8 𐡥𐡬𐡮 𐡠𐡩𐡫𐡩 𐡣𐡩 𐡮𐡯𐡡𐡠 𐡠𐡯𐡴𐡮 6 𐡩𐡢𐡡𐡠 6 𐡬𐡮 𐡪𐡫 𐡧𐡣𐡠. mn znyt dy dynr ʾw ytyr nsbʾ ygbʾ dynr mn kl ḥdʾ wmn ʾyly dy nsbʾ ʾsrn 8 ygbʾ 8 wmn ʾyly dy nsbʾ ʾsrn 6 ygbʾ 6 mn kl ḥdʾ.

From the prostitutes who take one denarius or more, the tax-collector will exact one denarius for each; from those who take eight asses, he will exact eight asses; from those who take six asses, he will exact six from each.

凡每次收费一第纳里乌斯或以上之女妓（ἑταῖραι / znyt），税承包商按每人征一第纳里乌斯；凡收费八阿斯者，按八阿斯征；凡收费六阿斯者，亦按每人六阿斯征。

A graduated income tax on sex-workers, calibrated to fee rather than head. The threshold of one denarius signals a luxury-rate tier; the lower brackets (8 / 6 asses) sit just below the symbolic denarius line. Healey 2024 notes that the Aramaic word znyt — derived from the same root as Hebrew zōnāh — is not pejorative here but simply technical. 依收费而非按人头分等之女妓所得税。一第纳里乌斯之门槛，标志着奢侈之级；其下之两级（8/6 阿斯），恰排在一第纳里乌斯象征性界线之下。希利（Healey）2024 年之研究指出，阿拉姆语 znyt（与希伯来语 zōnāh 同源），于此处并无贬义，仅为专门用语。

Panel III — New Law, Pt. 2 Χρήσεως πηγῶν β' ἑκάστου ἔτους *ω'. 𐡧𐡵𐡧𐡶 𐡬𐡩𐡰𐡩𐡮 2 𐡫𐡪𐡫 𐡵𐡮𐡠 800 𐡣𐡩𐡮𐡴. ḥšḥt myʿyn 2 lkl šnʾ 800 dynr.

For the use of two springs, 800 denarii each year.

凡使用两处泉源者，每年定税八百第纳里乌斯。

A standing annual revenue on the right to use two named springs (the Efqa and the Abu-l-Fawaris?). The high lump sum (800 denarii per year) and the line later referring to "the springs of Caesar" (πηγῶν Καίσαρος, line 116) indicate that the springs were imperial property — a remnant of an annexation that probably dates to the early principate. 一项关于使用某两处具名泉源（似为埃夫卡泉与阿布·法瓦里斯泉？）之常年定税。其额甚高（每年 800 第纳里乌斯）；又文中下行所谓“凯撒之诸泉”（πηγῶν Καίσαρος，见第 116 行），可见此等泉源乃元首所属之私产，殆为元首制初期某次并吞之遗留也。

Panel III — New Law, Pt. 2 Ἐννόμιον συνεφωνήθη μὴ δεῖν πράσσε[ιν ἐκτὸς τῶν] τελῶν· [τ]ν δὲ ἐπὶ νομὴν μεταγομένων [εἰς Παλ]μυρηνὴν θρεμμάτων ὀφείλεσθαι· χαρα[κτη]ρίσασθαι τὰ θρέμματα ἐὰν θέλῃ ὁ δημο[σιώνης,] ἐξέστω. 𐡠𐡮𐡬𐡩𐡥𐡮 𐡠𐡶𐡠𐡵𐡴 𐡣𐡩 𐡫𐡠 𐡧𐡩𐡡 𐡫𐡬𐡢𐡡𐡠 𐡬𐡮 𐡡𐡴𐡠 𐡬𐡮 𐡬𐡪𐡯𐡠 𐡥𐡰𐡫 𐡧𐡩𐡥𐡶 𐡣𐡩 𐡬𐡶𐡰𐡫𐡮 𐡫𐡴𐡰𐡠 𐡫𐡶𐡧𐡥𐡬𐡠 𐡣𐡩 𐡱𐡫𐡬𐡩𐡴𐡩𐡠 𐡧𐡩𐡡𐡮 𐡫𐡠 𐡴𐡵𐡩𐡠 𐡫𐡬𐡪𐡯𐡠 𐡣𐡩 𐡩𐡮𐡳𐡵 𐡧𐡩𐡥𐡶 𐡠𐡮 𐡲𐡡𐡠. ʾnmywn ʾtʾšr dy lʾ ḥyb lmgbʾ mn brʾ mn mksʾ wʿl ḥywt dy mtʿln lrʿʾ ltḥwmʾ dy palmyryʾ ḥybn lʾ ršyʾ lmksʾ dy ynqš ḥywt ʾn ṣbʾ.

It has been agreed that payment for grazing rights is not to be exacted as distinct from the normal taxes; but for animals brought into Palmyrene territory for the purpose of grazing, the payment is due. The animals may be branded, if the tax-collector so desires.

议定如下：“畜牧之税”（ἐννόμιον）不当独立于其他诸税之外征收；但凡为放牧之故而引入帕尔米拉境内之牲畜，则其税仍当输纳。若税承包商所欲，亦许其于牲畜身上加印记之。

The "ennomion" — a customary grazing-due — is here surrendered as a separate impost, but the animals that cross into Palmyrene territory for pasture do pay. The branding clause (χαρακτηρίσασθαι / ynqš) preserves the tax-collector's evidence — a rare and concrete glimpse of pastoral-fiscal practice in the Roman East. 所谓 ἐννόμion（即一项习惯性之牧地之税），于此处虽不再作独立之苛课，然凡过境入牧之畜，则仍当输纳。准予加印记（χαρακτηρίσασθαι / ynqš）之条款，乃为保留税承包商日后举证之凭据，为罗马东方牧业税务实践之一难得而具体之实证。