Herdsmen's accounts
It is obvious that he gave a receipt for what was intrusted to him and made his account on return from the pastures. These accounts are plentiful among the temple accounts in the earliest periods, but being written for the most part in Sumerian, have still many obscurities for us. As a rule, each deals with the liabilities of one man, whose “account,” nikasu, it is said to be. At the beginning are recounted the details of his trust, so many oxen, cows, sheep or goats, of varied ages and qualities. Here it is very difficult to translate. Anyone who knows the variety of names which are given to an animal by agriculturists according to its age, sex, and use, need not be surprised to find that the Babylonians had many names for what we can only render by “sheep.” As a rule, we know when the ram, ewe, or lamb is intended. But this by no means exhausts the variety. Anyone who glances through an Arabic lexicon must notice how many different names the Arabs have for the camel in its different aspects. But in our case we often have no clew to what was meant by the signs beyond some variety of sheep, ox, or goat. At any rate, the first section enumerates the cattle or sheep delivered to the herdsman. Then follows a section devoted to those “withdrawn,” taken back by the owner, or exacted as some due from the flock. Others are noted as taken for sacrifice, used for the wages or support of the herdsman, or else dead or otherwise missing. These the herdsman was allowed to subtract and then had to return the balance. There are similar lists of asses [pg 298] or goats. The tablets hardly lend themselves to connected translation because of the absence of verbs. The following is an example:
Forty-three ewes, forty-three rams, seven ewe-lambs, seven he-lambs, three she-goats, one sucking kid, to start with. Expended in ewes and rams, none; six ewes, seventeen rams, snatched away; no lambs lost: no ewes, one ram, no lambs. Total: one hundred and four to start with. Total expended: none. Total: twenty-three snatched away. Total: one lost. Namḫâni, shepherd. Overseer: Duggazidda. At Girsu. The year after the king devastated Kimash.
The meaning of the words is somewhat conjectural. “Expended” may mean used for the shepherd's own maintenance. “Snatched away” means probably deducted for revenue purposes, about one in five. The scribe did not write “none.” He merely left a blank.[776]
Lists of second epoch unavailable
The similar lists for the second epoch are not yet available for study. Only one[777] appears to have been published,[778] but there are many still unpublished. It is not easy to translate them, because, though many Semitic names occur, there is still a tendency to use the old Sumerian, or ideographic writings. Such a list as:
Eight oxen, twenty-three work-oxen (for watering-machines), eleven milch cows, sixteen steers, sixteen heifers. In all seventy-four oxen (or cattle) belonging to Marduk-uballiṭ in the hands of Bêlshunu, fifth day,
may serve as an example, but does not convey much information to us. These lists are chiefly valuable for the means of comparison they afford. A three-year-old ox was worth half a mina of silver.[779]
The Assyrian lists indicate new varieties of animals
For Assyrian times we have a few interesting examples, just enough to show that the same customs survived. There [pg 299] are no less than thirty-five kinds of sheep and goats, and fifteen kinds of cattle named in the lists; also eleven kinds of birds. Here is a specimen list of asses which gives some prices:[780]