The evidence for the existence of tithe in the later Babylonian period is very full. All seem to have paid it, from the king downward. Nabonidus paid, on his accession, to the temple at Sippara, five minas of gold. It was a very large sum, but may have been a sort of succession duty rather than an income-tax.[533] It is curious that we also find Belshazzar named as paying tithe, due from his sister, and that when the Persian army was already in possession of Sippara.[534] This shows that the Persians were friendly invaders and respected the rights of private property and of the temples. Belshazzar also paid tithe, through his major-domo, to Bêl, Nabû, Nêrgal, and Bêlit of Erech.[535]
Often paid collectively
It was paid for a group of persons by one of their company, or perhaps we might say that certain persons collected tithe from their district and paid it in. Thus we have a document recording the payment by one man of the tithe due from a number of shepherds, cultivators, and gardeners, in the city of Maḫâz-Shamshi.[536] In the time of Artaxerxes I., Hilprecht has shown that in some cases “the bow” of land also paid tithe.[537]
Usually in kind
Tithe was usually paid in kind, on all natural products, corn, oil, sesame, dates, flour or meal, oxen, sheep, asses, and the like, but also was liquidated by a money payment. The tablets relating to it are very numerous, but in nearly every case amount to no more than a receipt for its payment.
Tithe became property apparently and was negotiable. So at least appears from Nebuchadrezzar 270. We thus have property in income from land.
Octroi duties
The various dues, miksu, seem to have been a sort of octroi duty. They were levied at the quay, miksu kâri, at the ferry, miksu nibiri. They are only mentioned in the [pg 207] charters, granting exemptions from them, to certain estates or their owners. Closely related to these were the mikkasu, which seem to be some sort of due or tax levied upon all naturalia, and even upon the dues which were paid into the temples. We have frequent mention of them in later times, in the temple accounts.