were money-lenders, for we know from another letter that the former had laid claim to certain property on which he had held a mortgage, although the mortgage had been redeemed.  In the present case they had probably lent money or seed-corn to certain cultivators of land near Dur-gurgurri and Rakhabu and along the Tigris, and in settlement of their claims they had seized the crops and had, moreover, refused to pay to the king’s officer the proportion of the crops that was due to the state as taxes upon the land.  The governor of Larsam, the principal city in the district, had rightly, as the representative of the palace (i.e. the king), caused the tax-collector to make up the deficiency, but Hammurabi, on receiving the subordinate officer’s complaint, referred the matter back to the governor.  The end of the letter is wanting, but we may infer that Hammurabi condemned the defaulting money-lenders to pay the taxes due, and fined them in addition, or ordered them to be sent to the capital for punishment.

On another occasion Sheb-Sin himself and a second tax-collector named Sin-mushtal appear to have been in fault and to have evaded coming to Babylon when summoned thither by the king.  It had been their duty to collect large quantities of sesame seed as well as taxes paid in money.  When first summoned, they had made the excuse that it was the time of harvest and they would come after the harvest was over.  But as they did not then make their appearance, Hammurabi wrote an urgent letter insisting that they should be despatched with the full amount of the taxes due, in the company of a trustworthy officer who would see that they duly arrived at the capital.

Tribute on flocks and herds was also levied by the king, and collectors or assessors of the revenue were stationed in each district, whose duty it was to report any deficit in the revenue accounts.  The owners of flocks and herds were bound to bring the young cattle and lambs that were due as tribute to the central city of the district in which they dwelt, and they were then collected into large bodies and added to the royal flocks and herds; but, if the owners attempted to hold back any that were due as tribute, they were afterwards forced to incur the extra expense and trouble of driving the beasts to Babylon.  The flocks and herds owned by the king and the great temples were probably enormous, and yielded a considerable revenue in themselves apart from the tribute and taxes due from private owners.  Shepherds and herdsmen were placed in charge of them, and they were divided into groups under chief shepherds, who arranged the districts in which the herds and flocks were to be grazed, distributing them when possible along the banks and in the neighbourhood of rivers and canals which would afford good pasturage and a plentiful supply of water.  The king received reports from the chief shepherds and herdsmen, and it was the duty of the governors of the chief cities and districts of Babylonia to make tours of inspection