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Unearthed Papyrus Reveals Ancient Roman Tax Evasion Tactics

A newly analyzed manuscript from the Judean Desert sheds light on a complex tax-evasion scheme that dates back nearly two millennia.

By Franz LidzSource: nytimes.com1 min read

In brief

Scholars have deciphered a 1,900-year-old papyrus, which exhibits the details of an alleged tax evasion operation involving forgery and the false sale of slaves, highlighting the severe consequences faced by the perpetrators during Roman rule.

A fascinating discovery has emerged from the dusty archives of the Israel Antiquities Authority: a 1,900-year-old papyrus that details an intricate tax-evasion scheme during the reign of Emperor Hadrian. This manuscript, found in the Judean desert and overlooked until its reclassification in 2014, outlines various serious charges against two men, Gadalias and Saulos, who were involved in forgeries, fiscal fraud, and the bogus sale of slaves. Tax evasion was a weighty issue under Roman law, with punishments ranging from hefty fines to hard labor and, in the gravest cases, execution by wild beasts. The papyrus includes notes from the prosecutor and records from a judicial hearing that convey the lengths to which these men went to evade taxes imposed in the Roman provinces of Judea and Arabia, territories that now include parts of Israel and Jordan. Gadalias, who had a checkered past including convictions for extortion and counterfeiting, leveraged his social connections to the local administrative elite, while Saulos was seen as the mastermind behind their dubious operations. Their shared ethnic background as likely Jews, inferred from their biblical names, adds deeper context to this ancient tax drama.According to Anna Dolganov, a historian at the Austrian Archaeological Institute who analyzed the scroll, this case exemplifies the Roman authorities' suspicions towards their Jewish subjects, especially during a period of rising tensions that would culminate in the Bar Kochba revolt in 132 A.D. “These tax evaders may have been preparing or participating in the resistance against Roman rule,” she noted, emphasizing the complexities of the historical landscape.As the legal drama unfolded, the implications of such tax evasion were severe, not just for the accused but for the wider community under Roman governance. The papyrus serves not only as a document of legal interest but also as a vital artifact that illustrates the social and political dynamics of its time.

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