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EISPHORA 100.00%
An income-tax, levied only in extraordinary cases. It was based on the Solonian division of classes into Pentacosiomedimni, Hippeis, Zeugitae, and Thetes, the last of whom were not taxed at all. The taxable capital was estimated at twelve times a man's net income as estimated by himself. In the case of the Pentacosiomedimni, with a minimum income of 500 drachmae and minimum capital of 6,000 drachmae (=1 talent or £200), the whole property was treated as taxable capital (timema). In the case of the Hippeis (300-3,600 drachmae) five-sixths, in that of the Zeugitoe (150-1,800 drachmae) five-ninths or 1,000 drachmae. The first instance of the levy of an eisphora occurred in 428 B.C. In 378 B.C. another method of levying it was introduced under the archon Nausinicus. According to this, the taxable capital of the highest class was fixed at one-fifth of the whole property. The resident aliens (metoeci), as well as the citizens, were liable to pay the eisphora. On the method of collecting it, see SYMMORLAe.
Type: Standard
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