Papyrus Br. Mus. CCLX. is a poll-tax register of AD.72-3, based on the Household-Enrollment of 61-2; and references to older poll-tax registers are made, which imply previous Enrollments. In fact the register is part of an existing system of some standing. [The Household-Enrollment of AD.20 has just been discovered: see Preface].

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Footnotes:

[40] Kenyon in Classical Review, March 1893, p. 110; Wilcken in Hermes, 1893, p. 203 ff.; Viereck in Philologus, 1893, p. 219 ff. There is a short supplementary paper by Wilcken in Philologus, 1893, p. 563.

[41] Confirmed by Mr. Kenyon's new discovery.

[42] CCLX. 78, 79, and CCLXI. 31, 32.

[43] F. Ll. Griffith, Law Quart. Rev., 1898, p. 44 f.

[44] Grenfell, An Alex. Erotic Papyrus, etc., Nos. 45 and 46.

[45] See e.g. Varia 2. in Classical Review, Oct., 1898.

[46] Rom. Staatsrecht, 2., p. 212 f.

[47] Mr. Grenfell notes, "for seem to have been' you might say were': there are hundreds of instances to show it".

[48] Mr. Kenyon notes, "returns of live stock are separate".

[49] The Romans, who counted both initial and final years in each period, would have called it a Fifteen-Years'-Cycle; it was held in years 1, 15, 29, etc. We call that a Cycle of fourteen years.

[50] So Kenyon writes correcting Wilcken's published statement. In Syria women, as well as men, paid; and the age was fourteen for men, twelve for women, until sixty-five, Ulpian, Dig., L. 15, 3.