The Beersheba Tax Edict Reconsidered in the Light of a Newly Discovered Fragment

Abstract

A new fragment of the so-called Beersheba Tax Edict was discovered in a salvage excavation in modern Beersheva. The discovery proves that the inscription, several fragments of which were purchased in the Bedouin market in the early Twentieth century, was indeed set up in ancient Beersheba, where the headquarters of the dux was probably located.  The fragment contains part of the introduction and of the first lines of the schedule of payments assigned to various settlements. The newly recovered part helps to complete and correct the text restored by Alt in his 1921 edition, and reveals new and vital information. The edict originated from an emperor and dates from the mid-sixth century, based on palaeography. It was sent to the dux Palaestinae and dealt with a tax paid by three categories: limitanei, regular soldier and private taxpayers from cities and villages scattered across Palestine but especially in the southern periphery (but not only in military settlements as was formerly believed). This tax was explained by scholars in different ways, all connected to the army or with the costs of the defense of the province. The second part of the paper refutes the various explanations and offers a new proposal, which endeavours to explain the mention vicarios (deputy commander of a regiment) and douloi (servants) as recipients of some of the payments.