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SYMMRIA
A co-partnership, or company. (1) A term used at Athens to denote a company formed to raise the property tax instituted in the year 428 B.C., to defray war expenses. (SeeEISPHORA.) Each of the ten phyloe appointed 120 of its wealthier citizens, and these were divided into two symmorioe of sixty members each, so that the number of members in the twenty symmorioe amounted to 1,200 (called symmoritoe). Out of each of the twenty symmorioe, fifteen of the wealthier citizens were chosen, making 300 in all, whose duty it was to pay the taxes in advance on behalf of the rest. This sum had to be refunded to them by the rest in conjunction with the poorer taxable citizens, who were likewise apportioned off to various symmorioe, but without becoming actual members of them, and were drawn upon by the real symmoritoe to an extent proportional to their means. (2) After 358, this method was applied to the duty of equipping the war vessels, known as the trierarchia. (See LEITOURGIA.) Each of the twenty symmorioe had a certain number of ships assigned to it, the real symmoritoe (not including the poorer citizens) divided the expense among themselves, and a varying number (at the most sixteen), of the richest had to raise the money advanced for a ship. To manage its affairs, each symmoria had its superintendents, curators, and assessors. The magisterial control was in both cases in the hands of the strategi, being connected with the military supplies. Though, by this arrangement, the raising of taxes and fitting out of the ships were accelerated, yet it was open to abuse if the symmoritoe unduly burdened the poor by an unjust distribution. In the disputes which thus arose, the decision rested with the strategi. If any one thought that another ought to have been taxed instead of himself, he could avail himself of antidosis (q.v.) Even the metoeci, who (like the citizens) had to pay war taxes, were divided into symmorioe. [Aristotle, Constitution of Athens; 61, describes one of the strategi as individually responsible for superintending the symmorioe, for building triremes.]
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gutter splint
gutter splint
PLACE HOLDER FOR COUNTER
gutter splint