All the crops and produce from the land were granted for the supply of the temple, which was to enjoy the property without the payment of any tax or tribute. The text also records the gift of considerable tracts of land in the same district to a private individual named Kashakti-Shugab, who was to enjoy a similar freedom from taxation so far as the lands bestowed upon him were concerned.
This freedom from taxation is specially enacted by the document in the words: “Whensoever in the days that are to come the ruler of the country, or one of the governors, or directors, or wardens of these districts, shall make any claim with regard to these estates, or shall attempt to impose the payment of a tithe or tax upon them, may all the great gods whose names are commemorated, or whose arms are portrayed, or whose dwelling-places are represented, on this stone, curse him with an evil curse and blot out his name!”
Incidentally, this curse illustrates one of the most striking characteristics of the kudurrus, or “boundary-stones,” viz. the carved figures of gods and representations of their emblems, which all of them bare in addition to the texts inscribed upon them. At one time it was thought that these symbols were to be connected with the signs of the zodiac and various constellations and stars, and it was suggested that they might have been intended to represent the relative positions of the heavenly bodies at the time the document was drawn up. But this text of Nazimaruttash and other similar documents that have recently been discovered prove that the presence of the figures and emblems of the gods upon the stones is to be explained on another and far more simple theory. They were placed there as guardians of the property to which the kudurru referred, and it was believed that the carving of their figures or emblems upon the stone would ensure their intervention in case of any attempted infringement of the rights and privileges which it was the object of the document to commemorate and preserve. A photographic reproduction of one side of the kudurru of Nazi-maruttash is shown in the accompanying illustration. There will be seen a representation of Gula or Bau, the mother of the gods, who is portrayed as seated on her throne and wearing the four-horned head-dress and a long robe that reaches to her feet. In the field are emblems of the Sun-god, the Moon-god, Ishtar, and other deities, and the representation of divine emblems and dwelling-places is continued on another face of the stone round the corner towards which Grula is looking. The other two faces of the document are taken up with the inscription.
An interesting note is appended to the text inscribed upon the stone, beginning under the throne and feet of Marduk and continuing under the emblems of the gods upon the other side. This note relates the history of the document in the following words: “In those days Kashakti-Shugab, the son of Nusku-na’id, inscribed (this document) upon a memorial of clay, and he set it before his god. But in the reign of Marduk-aplu-iddina, king of hosts, the son of Melishikhu, King of Babylon, the wall fell upon this memorial and crushed it. Shu-khuli-Shugab, the son of Nibishiku, wrote a copy of the ancient text upon a new stone stele, and he set it (before the god).” It will be seen, therefore, that this actual stone that has been recovered was not the document drawn up in the reign of Nazimaruttash, but a copy made under Marduk-aplu-iddina, a later king of the Third Dynasty. The original deed was drawn up to preserve the rights of Kashakti-Shugab, who shared the grant of land with the temple of Marduk. His share was less than half that of the temple, but, as both were situated in the same district, he was careful to enumerate and describe the temple’s share, to prevent any encroachment on his rights by the Babylonian priests.
It is probable that such grants of land were made to private individuals in return for special services which they had rendered to the king. Thus a broken kudurru among M. de Morgan’s finds records the confirmation of a man’s claims to certain property by Biti-liash II, the claims being based on a grant made to the man’s ancestor by Kurigalzu for services rendered to the king during his war with Assyria. One of the finest specimens of this class of charters or title-deeds has been found at Susa, dating from the reign of Melishikhu, a king of the Third Dynasty. The document in question records a grant of certain property in the district of Bît-Pir-Shadû-rabû, near the cities Agade and Dûr-Kurigalzu, made by Melishikhu to Marduk-aplu-iddina, his son, who succeeded him upon the throne of Babylon. The text first gives details with regard to the size and situation of the estates included in the grant of land, and it states the names of the high officials who were entrusted with the duty of measuring them. The remainder of the text defines and secures the privileges granted to Marduk-aplu-iddina together with the land, and, as it throws considerable light upon the system of land tenure at the period, an extract from it may here be translated:
“To prevent the encroachment on his land,” the inscription runs, “thus hath he (i.e. the king) established his (Marduk-aplu-iddina’s) charter. On his land taxes and tithes shall they not impose; ditches, limits, and boundaries shall they not displace; there shall be no plots, stratagems, or claims (with regard to his possession); for forced labour or public work for the prevention of floods, for the maintenance and repair of the royal canal under the protection of the towns of Bit-Sikkamidu and Damik-Adad, among the gangs levied in the towns of the district of Ninâ-Agade, they shall not call out the people of his estate; they are not liable to forced labour on the sluices of the royal canal, nor are they liable for building dams, nor for closing the canal, nor for digging out the bed thereof.”