The total of the crown princes revenues Accounting in the Neo- - - PowerPoint PPT Presentation

“The total of the crown prince’s revenues” –

• Dr. Melanie Maria Groß

Accounting in the Neo- Assyrian Royal Household

Joannès 2000: 22

The Neo-Assyrian Empire

Distribution of administrative records

James Fergusson: Kalhu Restored James Fergusson: Sennacherib’s Palace in Nineveh

Palace archives in Kalhu (Nimrud)

Palace archives in Kalhu (Nimrud)

Oates and Oates 2001: 29

Palace archives in Kalhu (Nimrud)

+ +

Oates and Oates 2001: 154-5 Oates and Oates 2001: 29

Palace archives in Nineveh

Information given in administrative records

• Constantly
• Type of commodity
• Amount of commodity
• Party affected by the transaction
• Occasionally
• Type of transaction
• Party controlling the transaction
• Date (and place)

Information given in administrative records

• Constantly
• Type of commodity
• Amount of commodity
• Party affected by the transaction
• Occasionally
• Type of transaction
• Party controlling the transaction
• Place and date

• 1. Type of commodity
• Food and beverages
• Textiles
• Raw material
• Domestic animals
• Horses and mules
• People
• Real estate

• 2. Type of transaction
• Income of commodities
• Expenditure of commodities
• Stock-taking

Income and expenditure of commodities

• Single transaction
• labels
• Multiple related transactions
• Multiple identical transactions
• lists
• accounts
• Multiple related but different transactions
• balanced accounts
• Multiple unrelated transactions
• Memoranda

Ration list of wine

Kinnier Wilson 1972: NWL 3 (ND 6218)

• 1. Wine consumption, schedule of the day.
• 2. 22nd of intercalary Addaru (12th month),

eponym year of Marduk-šar-uṣur (784 BCE). Amount Recipient Amount Recipient … …

Account of semi-precious stones and horses

http://cdli.ucla.edu/dl/photo/P335815.jpg Reverse, column II

• 23. In all, 18 received, 7 days remaining.
• 24. 25th of Tašrīt (7th month)
• 25. eponym year of Arbailaya (661 BCE).
• 26. Accounts made.

Reverse, column I

• 13. Total, 15 extra
• 14. (put) aside.
• 15. In all, 47.

Reverse, column II

• 14. Total 13 – the palace scribe.

SAA 7 118 Reverse, column II

• 22. Total 5 – Nabû-ahhe-šallim.

Obverse, column II

• 19. Total, 32.

Textile Label

http://cdli.ucla.edu/dl/photo/P335549.jpg

• 1. 7 lower garments, white;
• 2. 2 cloaks;
• 3. 1 overcoat;
• 4. 1 house gown, the front red;
• 5. 1 urnutu garment, the front (red), of the

country.

SAA 7 115 SAA 7 94

• 6. Kislīm (9th month), eponym year of Nabû-

ahhe-ereš (681 BCE).

Levies paid to the palace

• Taxes and dues from Assyrians
• grain (nusāhu), straw (šibšu), domestic animals (ṣibtu)
• ilku-obligations
• production via the iškāru-system
• Audience gifts from Assyrians and vassals
• nāmurtu
• Tribute from vassals
• madattu
• Booty from enemies
• hubtu

Other significant, administrative keywords

• akiltu = consumption, *akālu = to eat, consume
• za’uzzu = distribution, *zâzu = to divide
• nikkassu = account, à nikkassu epēšu

= to make accounts

• nadānu = to give
• erēbu = to enter
• mahāru = to receive
• ana = to
• ina pani = before
• ša = of

Account of flax and wool

http://cdli.ucla.edu/dl/photo/P335783.jpg Obverse, column II

• 4. In all, 274 talents
• 5. of linen fibre – consumption.

Obverse, column I

• 1. Linen fibre – consumption (akiltu)

SAA 7 115 Reverse, column I

• 9. In all, 109 talents, 10 minas.

Obverse, column II

• 6. Madder – consumption

Reverse, column I

• 17. In all, 22 talents of red wool.

Reverse, column I

• 10. Red wool – consumption

Account of semi-precious stones and horses

http://cdli.ucla.edu/dl/photo/P335815.jpg Reverse, column II

• 23. In all, 18 received (mahir), 7 days remaining.
• 24. 25th of Tašrīt (7th month)
• 25. eponym year of Arbailaya (661 BCE).
• 26. Accounts made (nikkassu epšú).

Reverse, column I

• 13. Total, 15 extra
• 14. (put) aside.
• 15. In all, 47.

Reverse, column II

• 14. Total 13 – the palace scribe.

SAA 7 118 Reverse, column II

• 22. Total 5 – Nabû-ahhe-šallim.

Obverse, column II

• 19. Total, 32.

Distribution of oxen and sheep

http://cdli.ucla.edu/dl/photo/P335618.jpg

• 1. Distribution (za’azzu)
• 2. of levy (ṣibtu) of oxen and sheep.

SAA 11 90

• 3. 40 oxen, first fruits, 100 regular offerings.
• 4. Total 140 oxen for (ana) the levy (ṣibtu) of the

house of the chief cook.

• 5. 20, the farmers of the gods of Nineveh, in the

charge of Sin-šarru-ibni.

• 6. (…)

List of ilku contributions

http://cdli.ucla.edu/dl/photo/P335905.jpg

• 1. [State ser[vice (ilku) [of the …].
• 5. […]
• 6. 2 homers of emmer;
• 7. 1 homer of flour;
• 8. 3 seahs of grapes; 1 seahs of …;
• 9. 12 fig-cakes;
• 10. 1 seah of pig-fat;
• 11. a reinforced lower garment, a cloak,
• 12. a hat, a scarf;
• 13. (…)
• 14. [x] pairs of new sandals;
• 15. […]

SAA 11 28

Various gifts to Urarṭian Envoys

http://cdli.ucla.edu/dl/photo/P335621.jpg

• 1. […]
• 4. (…)
• 5. 2 pairs of sandals
• 6. of dyed leather,
• 7. 2 sets of silver torcs, for the days

(they are present),

• 8. 2 black upper garments,
• 9. 2 … garments, 2 black reinforced lower

garments,

• 10. 2 scarves,
• 11. to (ana) the emissaries
• 12. of Urarṭu.

SAA 7 127

Memorandum about clothing

http://cdli.ucla.edu/dl/photo/P335562.jpg SAA 7 112

• 11. [...]
• 12. (...)
• 13. gowns of linen
• 14. 1 urnutu-garment covering the (entire) figure
• 15. – Šamaš-iddin is recipient (mahāru)
• 16. 1,500 wraps
• 17. of the Gurraeans
• 18. will be provided (nadānu) by Udini
• 19. 70 third-rate shawls
• 20. will be provided (nadānu) Nabû-šezibanni
• 21. (…)

Record of different items

http://cdli.ucla.edu/dl/photo/P336210.jpg Obverse, column I

• 1. […]
• 2. [the governor? of] Bet-naya[lani]

SAA 7 121

• 1. 2 oxen, 1 “stag”,
• 2. 20 male sheep, 20 jars of wine,
• 3. 4 togas,
• 4. 1 head-cloth,
• 5. 1 kundiraššu, […]

Reverse, column I

• 1. […], 1 horse,
• 2. 10 young she-goats,
• 3. 1 can of wine,
• 4. 50 mountain sheep head,
• 5. [1 tal]ent of scarlet dye of red wool, […]

Textile Label

http://cdli.ucla.edu/dl/photo/P335549.jpg

• 1. 7 lower garments, white;
• 2. 2 cloaks;
• 3. 1 overcoat;
• 4. 1 house gown, the front red;
• 5. 1 urnutu garment, the front (red), of the

country.

SAA 7 115 SAA 7 94

• 6. Kislīm (9th month), eponym year of Nabû-

ahhe-ereš (681 BCE).

Record of Red and Black Wool

http://cdli.ucla.edu/dl/photo/P335784.jpg Obverse

• 1. 2 minas of red wo[ol];
• 2. 2 minas of bl[ack] wool;

Reverse

• 1. In all, 26 minas of red wool,
• 2. 26 minas of black.
• 3. In all, 1 talent, 22 minas.

SAA 7 110

• 4. 1 ½ minas of r[ed] wool;
• 5. 1 ½ minas of [black] wool;
• 3. Total, for the …[…]-garment(s).
• 6. Total, for the bed[spr]ead(s);
• 7. (…)

Account of flax and wool

http://cdli.ucla.edu/dl/photo/P335783.jpg Obverse, column II

• 4. In all, 274 talents
• 5. of linen fibre – consumption.

Obverse, column I

• 1. Linen fibre – consumption (akiltu)

SAA 7 115 Reverse, column I

• 9. In all, 109 talents, 10 minas.

Obverse, column II

• 6. Madder – consumption

Reverse, column I

• 17. In all, 22 talents of red wool.

Reverse, column I

• 10. Red wool – consumption

• 3. Party controlling the transaction
• Palace manager (rab ekalli)
• Treasurer (masennu)

Bookkeepers Managers

• Palace scribe (ṭupšar ekalli)
• Chief of accounts (rab nikkassi)

Complex or Chaos System?