Syll.³ 4 (Nomima I.32). Honorary Decree Granting Ateleia from Cyzicus (525-500 BC)

An inscription from Cyzicus dating to the Archaic period and concerning the granting of fiscal privileges to Manes, the sons of Aisepos and their descendants for commendable actions towards the city. The decree, considered one of the earliest epigraphic attestations of Greek evergetism, consists of two parts, A and B. Part A contains just two lines in boustrophedon referencing the donation of the stele to Manes by the city of Cyzicus, while part B, which is more extensive, lists the tax privileges granted to the honoured people. It is generally agreed that section A should be dated to the 6th century, more probably in the last quarter of the century (other datings: 6th century (Rhodes-Lewis); first half of the 6th century (Ehrenberg), while section B would represent a 1st century BC rewriting of the 6th century original. The reasons for the re-publication of the stele are to be found in the attempt of the descendants of the honoured to maintain the exemptions granted to their ancestors.

Given the absence of ethnic identifiers, determining the origin of the honoured people remains challenging. The question is whether Manes was from Cyzicus, as Zelnick-Abramovitz suggests, or a foreigner, which is the prevailing view. Nevertheless, the onomastic evidence, which points towards a non-Hellenic origin (cf. Mordtmann for a suggestion of Phrygian roots), as well as the very fact that tax exemptions were granted more frequently to foreigners than to citizens (Rubinstein), suggest that the recipients were foreign benefactors. Although the tax exemption is presented as an exemption from all taxes (l. 7: πάντων ἀτελές), the inscription indicates several exceptions: a harbour tax (l. 4: ναύΤου), probably for access to the harbour and docking of ships; a tax rental for the public scale (l. 5: τοῦ ταλάντου); taxes on luxury trade, especially on horse trading and slave sales  (ll. 5-6: ἱππωνίης; ἀνδραποδωνίης); and a 25 % tax on revenues (l. 6: τῆς τετάρτης). Similar taxes are also attested in Solonian Athens for passing foreigners trading in the agora (Demosth. 57.32).

In light of the partial tax exemption, questions arise concerning the purpose of these tax privileges, i.e., whether intended as a tax incentive or merely as a reward for community benefits (the different types of ateleia are defined by Gauthier). The citizens of Cyzicus may have sought to balance their gratitude towards the benefactors with an interest in benefiting from trade opportunities in the region between Propontis and central Anatolia. The Assembly’s resolutions favouring the honoured individuals are ratified by an oath binding all citizens (for a similar case where an ateleia decree is safeguarded against public denouncement, see Sinuri I.73, ll. 12-15 = Hornblower 1982 M5). Not only can the people of Cyzicus make para-legislative decisions and validate their deliberations through oaths, but also must be willing to ensure application and adherence to tax privileges, thereby protecting their recipients from exploitation by magistrates (telonai) or ordinary citizens.

Α         […] the polis gave this stele to Manes,

son of Medikes.

B         Under Meandrios

the polis (granted) to the sons of Medikes and Aisepos

and their descendants exemption from taxes and (maintenance

in the) Prytaneion. (The exemption) was granted except for the port tax,

5          that for the use of the public scales, that on the trade

of horses,

that of 25% and that on the slave trade:

all other taxes remain exempt.

The people swore an oath to these resolutions.

The polis gave this stele to Manes, son of Medikes.

• M.F. Baslez, L’étranger dans la Grèce antique, Paris 1984
• M. Domingo Gygax, Benefaction and Rewards in the Ancient Greek City. The Origins of Euergetism, Princeton 2016
• L. Dubois, Le nom d’une taxe portuaire en grec ionien, REG 127, 2014, 603-608
• V. Ehrenberg, When Did the Polis Rise?, JHS 57, 1937, 147-159
• G. Falco, Cyzicus. Honorific Decree with Exemption from Taxes, Greek Economic Inscriptions, 2019 <10.25429/sns.it/lettere/GEI017>
• P. Gauthier, Ατέλεια του σώματος, Chiron 21, 1991, 49-68
• H.-J. Gehrke, Gesetz und Konflikt. Überlegungen zur frühen Polis, in J. Bleicken (ed.), Colloquium aus Anlass des 80. Geburtstages von Alfred Heuss, Kallmünz 1993, 49–67
• C. Habicht, Kyzikos: The Epigraphic Evidence, in M. Sève, P. Schlosser (eds.), Cyzique, cité majeure et méconnue de la Propontide antique, Metz 2014, 167-177
• L. Loddo, La legge ateniese sull’interdizione degli stranieri dal mercato: da Solone ad Aristofonte di Azenia, Klio 100.3, 2018, 667-687
• J.H. Mordtmann, Epigraphische Mitteilungen. II. Archaische Inschrift aus Kyzikos, Hermes 15, 1880, 92-98
• E. Pulvirenti, Appunti su un decreto arcaico di ateleia da Cizico (Syll.³ 4 = Nomima 32), in L. Righi, G. Vettori (eds.), Il lusso e la sua disciplina. Aspetti economici e sociali della legislazione suntuaria tra antichità e medioevo, Trento 2023, 25-49
• P.J. Rhodes, D. Lewis, The Decrees of the Greek States, Oxford 1997
• L. Rubinstein, Ateleia Grants and Their Enforcement in the Classical and Early Hellenistic Periods, in L. Mitchell, L. Rubinstein (eds.), Greek History and Epigraphy. Essays in Honour of P.J. Rhodes, Swansea 2009
• H. van Wees, Ships and Silver, Takes and Tribute: A Fiscal History of Archaic Athens, London, New York 2013