Most of these taxes appear to have been farmed out.
6thly. Judicial fees and fines. As we have seen that the allies in most important trials were compelled to seek justice in Athens, this, in the time of Pericles, was a profitable source of income. But it was one, the extent of which necessarily depended upon peace.
Fines were of many classes, but not, at least in this period, of very great value to the state. Sometimes (as in all private accusations) the fine fell to the plaintiff, sometimes a considerable proportion enriched the treasury of the tutelary goddess. The task of assessing the fines was odious, and negligently performed by the authorities, while it was easy for those interested to render a false account of their property.
Lastly. The state received the aid of annual contributions, or what were termed liturgies, from individuals for particular services.
The ordinary liturgies were, 1st. The Choregia, or duty of furnishing the chorus for the plays—tragic, comic, and satirical—of remunerating the leader of the singers and musicians—of maintaining the latter while trained—of supplying the dresses, the golden crowns and masks, and, indeed, the general decorations and equipments of the theatre. He on whom this burdensome honour fell was called Choregus; his name, and that of his tribe, was recorded on the tripod which commemorated the victory of the successful poet, whose performances were exhibited. [279]
2dly. The Gymnasiarchy, or charge of providing for the expense of the torch-race, celebrated in honour of the gods of fire, and some other sacred games. In later times the gymnasiarchy comprised the superintendence of the training schools, and the cost of ornamenting the arena.
3dly. The Architheoria, or task of maintaining the embassy to sacred games and festivals.
And, 4thly, the Hestiasis, or feasting of the tribes, a costly obligation incurred by some wealthy member of each tribe for entertaining the whole of the tribe at public, but not very luxurious, banquets. This last expense did not often occur. The hestiasis was intended for sacred objects, connected with the rites of hospitality, and served to confirm the friendly intercourse between the members of the tribe.
These three ordinary liturgies had all a religious character; they were compulsory on those possessed of property not less than three talents—they were discharged in turn by the tribes, except when volunteered by individuals.
VII. The expenses incurred for the defence or wants of the state were not regular, but extraordinary liturgies—such as the TRIERARCHY, or equipment of ships, which entailed also the obligation of personal service on those by whom the triremes were fitted out. Personal service was indeed the characteristic of all liturgies, a property-tax, which was not yet invented, alone excepted; and this, though bearing the name, has not the features, of a liturgy. Of the extraordinary liturgies, the trierarchy was the most important. It was of very early origin. Boeckh observes [280] that it was mentioned in the time of Hippias. At the period of which we treat each vessel had one trierarch. The vessel was given to the trierarch, sometimes ready equipped; he also received the public money for certain expenses; others fell on himself [281]. Occasionally, but rarely, an ambitious or patriotic trierarch defrayed the whole cost; but in any case he rendered strict account of the expenses incurred. The cost of a whole trierarchy was not less than forty minas, nor more than a talent.