2 - The Skeleton of the State

Summary

A complete analysis of the fragmentary evidence for the Attalid fiscal system is presented, which aims to reveal those strategies of revenue seeking that were available to the kings after the territorial grant of the Settlement of Apameia. Generally, Pergamon’s direct taxes fell on communities, not landholders. The direct taxation of persons – poll taxes – seems to have been limited. The various forms of indirect taxation on movement, usage, and sale are analyzed, including the agoranomia of Toriaion. The personnel of tax collection in the Attalid kingdom are identified at two levels: the royal bureaucracy and the local tax farmers, who purchased tax contracts from polis authorities. Royal tax farmers as such did not exist. An assessment of taxation levels is offered. What becomes clear are the practical limits and enduring ideological framework within which the post-188 BCE Attalids attempted to expand revenues by deepening the incidence rather than the scope of taxation.