The title “over five” seems to be meant literally. He was a superior merchant. Like many another hint, this speaks for the strict organization of each class of the community. The Šakkanak was usually the superior official, “governor,” of a city, or of a ward of a city. We are not told what was Sin-mâgir's district. But it was under Sin-iddinam's rule. In other letters we read of a Sin-mâgir being sent to Babylon.[828] Perhaps he refused to give up the corn.
Another letter illustrates the incidence of taxes and the relations of landlord and tenant:[829]
About taxes
To Sin-iddinam say, thus saith Ḥammurabi: As to what I sent to thee about the corn that is the tax on the field of Ibni-Martu, which is in the hands of Etil-bi-Marduk, to be given to Ibni-Martu; thou didst say, “Etil-bi-Marduk hath said thus, saith he, ‘I have cultivated another field together with the field of Ibni-Martu, and the corn is all garnered in one place, let them declare on oath before God how much corn was from the field of Ibni-Martu and let them take the tax.’ Thus he said. But Ibni-Martu did not agree. Saith he, ‘Without Ibni-Martu one can do nothing.’ Thus he said, and went away.” As to what thou didst send, “the corn, as much as was in his field, should be declared before God and the tax given him.” As thou didst send, let them declare before God how much corn was in the field of Ibni-Martu, and pay Ibni-Martu the corn that is the tax on his field.
The case is not quite clear, but Ibni-Martu owed a tax on his field. He had either mortgaged or let his field to [pg 324] another. This tenant had not given him the corn to pay the tax and excused himself on the ground that the produce of the field was now mixed up with that of another field. Hence he could not say how much the tax should be; clearly it was proportionate to the yield. The method of solving the difficulty was that a sworn estimate had to be taken from competent witnesses and the tax levied on that basis. This course was recommended by Sin-iddinam in a previous report on the situation. The amount was to be given to the landlord, who then had to pay the tax. He clearly had no rent in corn from the land; but he could not sell or mortgage his crop except subject to the tax. The mortgagee was liable for the tax and the owner was bound to pay. The mortgagee must furnish him the means to do so; he had no right to claim the part of the crop due as tax, whatever bargain he had made with the owner of the land.
Commerce under strict control by the State
The collection of taxes
While agriculture was in the hands of free men who only paid on produce, there are indications that commerce was very strictly controlled by the State. The merchant was the only money-lender as a rule. He also seems to have acted as contractor, or farmer of taxes. The merchant, or factor, was under the king's protection and also directly responsible to him. Hence some have regarded him as a royal official. But this is hardly correct. He was to Ḥammurabi what the Jew of the Middle Ages was to the king then, or the Stock Exchange or Bourse is now. Probably we should not be far wrong in applying to him the term “publican,” in the New Testament sense. He owed a certain amount to the treasury, which he recouped from the taxes due from the district for which he contracted. If he did not secure enough, he had to make up the deficit. The following letter[830] deals with what was probably common, [pg 325] namely, an evident reluctance on the part of such officials to settle accounts:
To Sin-iddinam say, thus Ḥammurabi: Concerning the chief collector, Shêp-Sin, I wrote to thee, saying, “send him with one thousand eight hundred GUR of sesame and nineteen minas of silver, due from him, as well as Sin-mushtal, the chief collector, with eighteen hundred GUR of sesame and seven minas of silver, due from him, send them to Babylon, and send with them the market rates (?)...” But thou didst say that these chief collectors had said, “Just now is harvest-time, after harvest we will go.” Thus they said, and thou didst tell me. Now the harvest is over. On receipt of this tablet, when I have sent to thee, send Shêp-Sin, the chief collector, with one thousand eight hundred GUR of sesame and nineteen minas of silver, his due, and Sin-mushtal, the chief collector, with one thousand eight hundred GUR of sesame and seven minas of silver, his due, to Babylon; and with them thy trustworthy guard, and with all their property let them come and appear before me.
The title which I have rendered “chief collector” may be read “scribe of the merchants.” The sign PA, read aklu, does in some of its connections mean “scribe,” as tamkaru does mean “merchant.” But the sign often denotes merely an overseer. Hence we may take it that this was the derived meaning. The reason may well be that over a group of shepherds or merchants, one was always set who could keep accounts. Hence the term aklu, properly a “scribe,” came to be an “overseer.” Such a high official as the PA Martu would be the Superintendent of Martu. The person referred to in this letter, Shêp-Sin, occurs also in two other letters of Ḥammurabi.[831] In one, Sin-iddinam is told to send him to Babylon with money; in the other, he complains of not being able to collect money due to a temple, and having to make up the deficit himself.