The total of the crown princes revenues Accounting in the Neo- - PowerPoint PPT Presentation

“ The total of the crown prince’s revenues ” – Accounting in the Neo- Assyrian Royal Household Dr. Melanie Maria Groß

The Neo-Assyrian Empire Joannès 2000: 22

Distribution of administrative records

James Fergusson: Sennacherib’s Palace in Nineveh James Fergusson: Kalhu Restored

Palace archives in Kalhu (Nimrud)

Palace archives in Kalhu (Nimrud) Oates and Oates 2001: 29

Palace archives in Kalhu (Nimrud) + + Oates and Oates 2001: 29 Oates and Oates 2001: 154-5

Palace archives in Nineveh

Information given in administrative records • Constantly o Type of commodity o Amount of commodity o Party affected by the transaction • Occasionally o Type of transaction o Party controlling the transaction o Date (and place)

Information given in administrative records • Constantly o Type of commodity o Amount of commodity o Party affected by the transaction • Occasionally o Type of transaction o Party controlling the transaction o Place and date

1. Type of commodity • Food and beverages • Textiles • Raw material • Domestic animals • Horses and mules • People • Real estate

2. Type of transaction • Income of commodities • Expenditure of commodities • Stock-taking

Income and expenditure of commodities • Single transaction o labels • Multiple related transactions o Multiple identical transactions • lists • accounts o Multiple related but different transactions • balanced accounts • Multiple unrelated transactions • Memoranda

Ration list of wine 1. Wine consumption, schedule of the day. 2. 22 nd of intercalary Addaru (12 th month), eponym year of Marduk- š ar-u ṣ ur (784 BCE). Amount Recipient Amount Recipient … … Kinnier Wilson 1972: NWL 3 (ND 6218)

Account of semi-precious stones and horses Obverse, column II 19. Total, 32. Reverse, column I 13. Total, 15 extra 14. (put) aside. 15. In all, 47. Reverse, column II 14. Total 13 – the palace scribe. Reverse, column II 22. Total 5 – Nabû-ahhe- š allim. Reverse, column II 23. In all, 18 received, 7 days remaining. 24. 25 th of Ta š r ī t (7 th month) 25. eponym year of Arbailaya (661 BCE). 26. Accounts made. SAA 7 118 http://cdli.ucla.edu/dl/photo/P335815.jpg

Textile Label 1. 7 lower garments, white; 2. 2 cloaks; 3. 1 overcoat; 4. 1 house gown, the front red; 5. 1 urnutu garment, the front (red), of the country. 6. Kisl ī m (9th month), eponym year of Nabû- ahhe-ere š (681 BCE). SAA 7 115 SAA 7 94 http://cdli.ucla.edu/dl/photo/P335549.jpg

Levies paid to the palace • Taxes and dues from Assyrians o grain ( nus ā hu ), straw ( š ib š u ), domestic animals ( ṣ ibtu ) o ilku -obligations o production via the i š k ā ru -system • Audience gifts from Assyrians and vassals o n ā murtu • Tribute from vassals o madattu • Booty from enemies o hubtu

Other significant, administrative keywords • akiltu = consumption, * ak ā lu = to eat, consume • za’uzzu = distribution, * zâzu = to divide • nikkassu = account, à nikkassu ep ēš u = to make accounts • nad ā nu = to give • er ē bu = to enter • mah ā ru = to receive • ana = to • ina pani = before • š a = of

Account of flax and wool Obverse, column I 1. Linen fibre – consumption ( akiltu ) Obverse, column II 4. In all, 274 talents 5. of linen fibre – consumption. Obverse, column II 6. Madder – consumption Reverse, column I 9. In all, 109 talents, 10 minas. Reverse, column I 10. Red wool – consumption Reverse, column I 17. In all, 22 talents of red wool. SAA 7 115 http://cdli.ucla.edu/dl/photo/P335783.jpg

Account of semi-precious stones and horses Obverse, column II 19. Total, 32. Reverse, column I 13. Total, 15 extra 14. (put) aside. 15. In all, 47. Reverse, column II 14. Total 13 – the palace scribe. Reverse, column II 22. Total 5 – Nabû-ahhe- š allim. Reverse, column II 23. In all, 18 received ( mahir ), 7 days remaining. 24. 25 th of Ta š r ī t (7 th month) 25. eponym year of Arbailaya (661 BCE). 26. Accounts made ( nikkassu ep š ú ). SAA 7 118 http://cdli.ucla.edu/dl/photo/P335815.jpg

Distribution of oxen and sheep 1. Distribution ( za’azzu ) 2. of levy ( ṣ ibtu ) of oxen and sheep. 3. 40 oxen, first fruits, 100 regular offerings. 4. Total 140 oxen for ( ana ) the levy ( ṣ ibtu ) of the house of the chief cook. 5. 20, the farmers of the gods of Nineveh, in the charge of Sin- š arru-ibni. 6. ( … ) SAA 11 90 http://cdli.ucla.edu/dl/photo/P335618.jpg

List of ilku contributions 1. [State ser[vice ( ilku ) [of the … ]. 5. [ … ] 6. 2 homers of emmer; 7. 1 homer of flour; 8. 3 seahs of grapes; 1 seahs of … ; 9. 12 fig-cakes; 10. 1 seah of pig-fat; 11. a reinforced lower garment, a cloak, 12. a hat, a scarf; 13. ( … ) 14. [x] pairs of new sandals; 15. [ … ] SAA 11 28 http://cdli.ucla.edu/dl/photo/P335905.jpg

Various gifts to Urar ṭ ian Envoys 1. [ … ] 4. ( … ) 5. 2 pairs of sandals 6. of dyed leather, 7. 2 sets of silver torcs, for the days (they are present), 8. 2 black upper garments, 9. 2 … garments, 2 black reinforced lower garments, 10. 2 scarves, 11. to ( ana ) the emissaries 12. of Urar ṭ u. SAA 7 127 http://cdli.ucla.edu/dl/photo/P335621.jpg

Memorandum about clothing 11. [...] 12. (...) 13. gowns of linen 14. 1 urnutu -garment covering the (entire) figure 15. – Š ama š -iddin is recipient ( mah ā ru ) 16. 1,500 wraps 17. of the Gurraeans 18. will be provided ( nad ā nu ) by Udini 19. 70 third-rate shawls 20. will be provided ( nad ā nu ) Nabû- š ezibanni 21. ( … ) SAA 7 112 http://cdli.ucla.edu/dl/photo/P335562.jpg

Record of different items Obverse, column I 1. [ … ] 2. [the governor? of] Bet-naya[lani] 1. 2 oxen, 1 “stag”, 2. 20 male sheep, 20 jars of wine, 3. 4 togas, 4. 1 head-cloth, 5. 1 kundira šš u , [ … ] Reverse, column I 1. [ … ], 1 horse, 2. 10 young she-goats, SAA 7 121 http://cdli.ucla.edu/dl/photo/P336210.jpg 3. 1 can of wine, 4. 50 mountain sheep head, 5. [1 tal]ent of scarlet dye of red wool, [ … ]

Textile Label 1. 7 lower garments, white; 2. 2 cloaks; 3. 1 overcoat; 4. 1 house gown, the front red; 5. 1 urnutu garment, the front (red), of the country. 6. Kisl ī m (9th month), eponym year of Nabû- ahhe-ere š (681 BCE). SAA 7 115 SAA 7 94 http://cdli.ucla.edu/dl/photo/P335549.jpg

Record of Red and Black Wool Obverse 1. 2 minas of red wo[ol]; 2. 2 minas of bl[ack] wool; 3. Total, for the … [ … ]-garment(s). 4. 1 ½ minas of r[ed] wool; 5. 1 ½ minas of [black] wool; 6. Total, for the bed[spr]ead(s); 7. ( … ) Reverse 1. In all, 26 minas of red wool, 2. 26 minas of black. 3. In all, 1 talent, 22 minas. SAA 7 110 http://cdli.ucla.edu/dl/photo/P335784.jpg

Account of flax and wool Obverse, column I 1. Linen fibre – consumption ( akiltu ) Obverse, column II 4. In all, 274 talents 5. of linen fibre – consumption. Obverse, column II 6. Madder – consumption Reverse, column I 9. In all, 109 talents, 10 minas. Reverse, column I 10. Red wool – consumption Reverse, column I 17. In all, 22 talents of red wool. SAA 7 115 http://cdli.ucla.edu/dl/photo/P335783.jpg

3. Party controlling the transaction Managers • Palace manager ( rab ekalli ) • Treasurer ( masennu ) Bookkeepers • Palace scribe ( ṭ up š ar ekalli ) • Chief of accounts ( rab nikkassi )

Complex or Chaos System?