[The Seven Great Monarchies Of The Ancient Eastern World, Vol 5. (of 7): Persia by George Rawlinson]@TWC D-Link book
The Seven Great Monarchies Of The Ancient Eastern World, Vol 5. (of 7): Persia

CHAPTER VII
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Media had to contribute 100,000 sheep, 4000 mules, and 3000 horses; Cappadocia, half the above number of each kind of animal; Armenia furnished 20,000 colts; Cilicia gave 360 white horses and a sum of 140 talents (L35,000.) in lieu of further tribute in kind.

Babylonia, besides corn, was required to furnish 500 boy eunuchs.

These charges, however, were all fixed by the crown, and may have been taken into consideration in assessing the money payment, the main object of the whole arrangement evidently being to make the taxation of each province proportionate to its wealth and resources.
The assessment of the taxation upon the different portions of his province was left to the satrap.

We do not know on what principles he ordinarily proceeded, or whether any uniform principles at all were observed throughout the Empire.

But we find some evidence that, in places at least, the mode of exaction and collection was by a land-tax.
The assessment upon individuals, and the actual collection from them, devolved, in all probability, on the local authorities, who distributed the burthen imposed upon their town, village, or district as they thought proper.


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