In brief
Recently analyzed trial notes from a dusty papyrus depict a tax-evasion case from the second century Roman Empire, shedding light on ancient methods of deceit involving significant social penalties for offenders.
A newly analyzed manuscript from the Judean desert offers a fascinating glimpse into a tax evasion case from the Roman Empire over 1,900 years ago. This 133-line papyrus, previously misclassified and buried in the archives of the Israel Antiquities Authority, contains trial documentation detailing serious charges against two men involved in a fraudulent scheme. The tax evasion trial, which included allegations of forgery and the false sale of slaves, reflects the lengths to which individuals went to escape the heavy taxation imposed by the Roman authorities. The defendants, Gadalias and Saulos, faced charges that could lead to severe penalties, including exile, hard labor, or even execution by wild animals, known as damnatio ad bestias. Discovered years ago but only examined recently, the document includes notes taken from a prosecutor's prep sheet and records of a judicial hearing. The detailed accounts illustrate a sophisticated plan that involved falsifying documents and illicitly freeing slaves to avoid dues in the sprawling Roman provinces of Judea and Arabia. Gadalias, a notary's son with a troubled past, and his collaborator Saulos were believed to be Jewish, based on their names and the context of the events, which transpired during the reign of Emperor Hadrian. Their scheme unfolded shortly after Hadrian's visit to the region around 130 A.D. but before a major Jewish uprising in 132 A.D. led by Simon bar Kochba, who sought liberation from Roman rule. Anna Dolganov, a historian who deciphered the scroll, noted the Roman authorities' distrust of their Jewish subjects, suggesting tax evaders like Gadalias and Saulos may have also been involved in larger acts of dissent against Roman governance. The findings raise interesting questions regarding the relationship between tax policies and the socio-political landscape of that era.
