EISPHŎRA

( εἰσφορά ), an extraordinary tax on property, raised at Athens, whenever the means of the state were not sufficient to carry on a war. It is not quite certain when this property-tax was introduced; but it seems to have come first into general use about B.C. 428. It could never be raised without a decree of the people, who also a igned the amount required; and the strategi , or generals, superintended its collection, and presided in the courts where disputes connected with, or arising from, the levying of the tax were settled. The usual expre ions for paying this property-tax are: εἰσφέρειν χρήματα , εἰσφέρειν εἰς τὸν πόλεμον , εἰς τὴν σωτηρίαν τῆς πόλεως , εἰσφορὰς εἰσφέρειν , and those who paid it were called οἱ εἰσφέροντες . The census of Solon was at first the standard according to which the eisphora was raised, until in B.C. 377 a new census was instituted, in which the people, for the purpose of fixing the rates of the property-tax, were divided into a number of symmoriae ( συμμορίαι ) or cla es, similar to those which were afterwards made for the trierarchy. Each of the ten tribes or phylae, appointed 120 of its wealthier citizens; and the whole number of persons included in the symmoriae was thus 1200, who were considered as the representatives of the whole republic. This body of 1200 was divided into four cla es, each consisting of 300. The first cla , or the richest, were the leaders of the symmoriae ( ἡγεμόνες συμμοριῶν ), and are often called the three hundred. They probably conducted the proceedings of the symmoriae, and they, or, which is more likely, the demarchs, had to value the taxable property. Other officers were appointed to make out the lists of the rates, and were called ἐπιγραφεῖς , διαγραφεῖς or ἐκλογεῖς . When the wants of the state were pre ing, the 300 leaders advanced the money to the others, who paid it back to the 300 at the regular time. The first cla probably consisted of persons who po e ed property from 12 talents upwards; the second cla , of persons who po e ed property from 6 talents and upwards, but under 12; the third cla , of persons who po e ed property from 2 talents upwards, but under 6; the fourth cla , of persons who po e ed property from 25 minae upwards, but under 2 talents. The rate of taxation was higher or lower according to the wants of the republic at the time; we have accounts of rates of a 12th, a 50th, a 100th, and a 500th part of the taxable property. If any one thought that his property was taxed higher than that of another man on whom juster claims could be made, he had the right to call upon this person to take the office in his stead, or to submit to a complete exchange of property. [ Anti dos is . ] No A then i an, on the other hand, if belonging to the tax-paying cla es, could be exempt from the eisphora , not even the descendants of Harmodius and Aristo geit on.