H6 HISTORY OF GREECE. Besides the taxable capitals of the citizens, thus graduated, the schedule also included those of the metics or resident aliens ; who were each enrolled (without any difference of greater or smaller property, above twenty-five minae) at a taxable capital equal to one-sixth of his actual property ; l being a proportion less than the richest class of citizens, and probably equal to the second class in order of wealth. All these items summed up amounted to five thousand seven hundred and fifty or six thousand talents, 2 forming the aggregate schedule of taxable property; that is, something near about six thousand talents. A property-tax was no part of the regular ways and means of the state. It was imposed only on special occasions ; and whenever it was imposed, it was assessed upon this schedule, every man, rich or poor, being rated equally according to his taxable capital as there entered. A property-tax of one per cent, would thus produce sixty talents ; two per cent., one hundred and twenty talents, etc. It is highly probable that the exertions of Athens during the archonship of Nausinikus, when this new schedule was first prepared, may have caused a property- tax to be then imposed, but we do not know to what amount. 3 of twelve talents and upwards. They were entered on the schedule, each for one-fifth, or twenty per cent, of his property. 2. The second class comprised all who possessed property to the a- mount of six talents, but helow twelve talents. Each was enrolled in the schedule, for the amount of sixteen per cent, upon his property. 3. The third class included all whose possessions amounted to the value of two talents, hut did not reach six talents. Each was entered in the schedule at the figure of twelve per cent, upon his property. 4. The fourth class comprised all, from the minimum of twenty-five minae, but below the maximum of two talents. Each was entered in the schedule for the amount of eight per cent, upon hia property. This detail rests upon no positive proof; but it serves to illustrate the principle of distribution, and of graduation, then adopted. 1 Demosthcn. cont. Androtion. p. 612, c. 17. rb kurbv //epof elutyepeiv UET& ruv fj.eroiK.uv.
- Polybius states the former sum (ii, 62), Demosthenes the latter (De
Symmoriis, p. 183, c. 6). Boeckh however has shown, that Polybius did not correctly conceive what the sum which he stated really meant. 3 I am obliged again, upon this point, to dissent from M. Boeckh, who sets it down as positive matter of fact that a property-tax of five per cent., amounting to three hundred talents, was imposed and levied in the aichon- ship of Nausinikus (Publ.Econ. Ath.iv, 7, 8. p. 517-521, Eng. Trans!.;. The evidence upon which this is asserted, is, a passage of Demosthenes cor. An.
