Die igisûm-Abgabe in den altbabylonischen Quellen

The article concerns the problem of the igisum-tax in ancien Mesopotamia in the Old Babylonian period (2000-1600 BC) The study of numerous texts, especially letters and administrative documents from southern Mesopotamia, allows us to gain relevant data in this topic. The igisum-tax ws paid in silver, probably only once a year. Tax payers included, in particular, members of temple personnel (e.g. cult singers), local officials (sakkanakkum, sāpirum) and perhaps also some merchants. The collected silver was sent to provincial centres, such as Sippar. There it was en trusted to persons who had to transport it into the capital. The state used the igisum-silver to finance some activities connected with the state administration