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A 1,900-Year-Old Roman Papyrus Reveals an Intriguing Tax Evasion Scheme
Taxation, a practice often perceived as a modern burden, has roots that extend back thousands of years. A recent study of an ancient Roman papyrus from nearly two millennia ago uncovers a sophisticated strategy for tax evasion that resonates with contemporary issues related to taxation.
“The rediscovery of this document was remarkably fortuitous,” remarked Anna Dolganov, a historian and expert in Roman papyrology at the Austrian Archaeological Institute, during an interview. “Its historical significance is substantial, and few scholars have the chance to engage with such documents in their lifetimes.”
Unearthed in the Judean desert in the 1950s, this ancient scroll presents a narrative involving two individuals accused of engaging in an elaborate scheme to avoid taxes through fraudulent sales and the manumission of enslaved individuals.
During this era, the Roman Empire imposed multiple taxes tied to the trade, ownership, and freeing of slaves. Notably, a tax of four percent was levied upon the sale of slaves, while a five percent tax applied to manumissions. According to Dolganov, these tax regulations reveal that the two men managed to exploit the lack of communication between the administrative systems of two contiguous Roman provinces.
“It seems they capitalized on this administrative disconnect,” she explained. “The sales conducted on one side of the border weren’t systematically cross-verified by the other province, which allowed the men to effectively erase the slaves from official records.”
The accused, Gadalias and Saulos—names with biblical significance suggesting a Jewish heritage—highlight the cultural context surrounding the case. Dolganov noted that one of the conspirators was the offspring of a notary, which likely granted him access to the necessary tools to forge legal documentation.
Understanding the Men’s Motivations
The case details are primarily framed from the prosecution’s perspective, presenting the accused as criminals deserving punishment. However, Dolganov suggests that there may be more to the story, allowing for interpretations beyond mere tax evasion.
A noteworthy aspect of the case arises when one of the slaves was freed by the original owner after the sale was registered—a risky act that invites scrutiny. Dolganov questioned, “If their goal was tax evasion, why take the risk of manumission? This process requires official registration, which could easily attract attention.”
The historian proposes several motivations that could explain their actions. One possibility is tied to Jewish law, which would have classified the freed slaves as Jewish, imposing specific obligations for their treatment. Alternatively, the men may have had personal bonds with these slaves, as was customary in Roman society where loyal household slaves were often rewarded with freedom.
Punishments for Evasion
Under Roman law, penalties for tax evasion were severe and not limited to any particular group. “The Romans viewed tax evasion as a serious offense against the state,” explained Dolganov. The potential consequences included hefty fines, exile, forced labor in harsh conditions, or even execution—often in dramatic public spectacles.
This papyrus provides insight into the established legal principles that governed such cases, illustrating the proficiency of local attorneys in these border provinces in articulating arguments and understanding Roman law. The document’s contents indicate a well-developed legal framework across the empire.
A Significant Historical Discovery
Scholarly reactions to the research underscore its importance, particularly in illuminating a lesser-known historical epoch. The papyrus dates to a time shortly before a scarcely documented Jewish revolt against Roman authority in Judea, a period previously challenging for historians to analyze.
Seth Bernard, an ancient history professor at the University of Toronto, commended the work, calling it a “solid piece of scholarship.” He emphasized the value of the document as evidence that enriches our understanding of slavery and the political dynamics of that era.
Drawing parallels to modern taxation, Bernard remarked on the extensive tax burdens reminiscent of today: “In the Roman world, taxes were levied on every dimension of slave ownership and transaction, which reflects a universal theme of tax regulation that persists through history.”
“It’s enlightening to recognize that issues surrounding taxes and their implications are not unique to the contemporary era,” he concluded.
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