57f. At the end of the year, the contents of this and other leather bags were emptied into another container, which was tagged with a label (the so-called pisaĝduba-tablet) describing its contents (see an example of these labels from the Umma provincial archives on Fig. My investigation offers a contribution to this subject. 38-40, with previous literature. The laws enacted by city governors and the Viceroys Colonna, Olivares and Castro aimed at reaching these goals. La fiscalité et la comptabilité des entreprises sont des domaines complexes et techniques. Lo Forte Scirpo, Società ed economia a Palermo nel sec. ist durch ein beeindruckendes Korpus von Verwaltungstäfelchen dokumentiert, die in Keilschrift geschrieben sind. Culture matérielle des pratiques comptables au Proche-Orient ancien, Archives et comptabilité dans le Sud mésopotamien pendant la période d’Ur III, Archive und Rechnungswesen im Süden Mesopotamiens im Zeitalter von Ur III, Archivos y contabilidad en el Periodo de Ur III (2110-2003 a.C.), Archives and Bookkeeping in Southern Mesopotamia during the Ur III period. . With it, the owner of the seal acknowledged the contents of the document. 14In the second half of the XVI and the first half of the XVII centuries, these positions were reorganized and provided with new working instruments. Mots avec "tés" o "tsé" (et avec les lettres dans n'importe quel ordre et à n'importe quel endroit du mot). Here follows an excerpt from the section of the goldsmiths showing the correspondence between individual receipts and the summary: 351 silver sceptre weighing 362 grams, 1 bronze spear point, 1 bronze sceptre, 1 bronze standard?, 1 mace made of mangrove wood from Meluhha, 1 mace made of almond wood (set with) gold on its reverse, from Amar-IÅ¡kur; 975 grams of copper for (making) harvest knives, from IlÅ¡u-rabi. It was divided into eight sections, each one corresponding to the ateliers of the sculptors, goldsmiths, stone-cutters, carpenters, blacksmiths, leather workers, felters/rope-makers, and reed workers. In fact, pairs of texts record the receipt of animals and their immediate disbursement, as was the case for those recorded in the above-cited text, expended for cultic purposes by the same official on the same day33: 1 sila4 dEn-líl, mu-kux Ur-mes sagi, 1 sila4 dNuska, mu-kux zabar-dab5, 1 máš niga dEn-líl, 1 máš niga dNin-líl, mu-kux Lú-giÅ¡kim-zi-da, 1 sila4 dEn-líl, 1 sila4 dNin-líl, mu-kux Å eÅ¡-Da-da, 1 sila4 Hur-saĝ-ga-lam-ma, mu-kux á¹¢i-lu-uÅ¡-dDa-gan, 1 sila4 dNanna, mu-kux Kur-ĝìri-ni-šè, zabar-dab5 maÅ¡kim, 1 sila4 é-uz-ga, mu-kux Árad-ĝu10, A-a-kal-la maÅ¡kim, u4 1-kam, ki Na-sa6-ta ba-zi, iti ezem-dNin-a-zu, mu ús-sa Ki-maÅ¡ki ba-hul. En effet, aujourd’hui on accepte que le CI soit mis en place par les dirigeants afin de les aider à maîtriser l’entreprise et en assurer la pérennité. The accounting archive of the financial administration office of Palermo - main source of this study - was found and underwent its first rearrangement only in 19964. These constraints have frequently brought confusion about what is intended by «archive». Information updated as of November 2015. The circumstances surrounding the Gulf Wars in 1991 and 2003 boosted new illicit diggings in these two sites, so that excavations were undertaken by the State Board of Antiquities and Heritage in Iraq with the aim of protecting them. For these reasons, the palermitan Town council introduced the use of a ledger (libro bilanciato), the double entry bookkeeping system in the municipal administration, and established the office of the Razionale (that is to say an auditor). Der Gemeinderat von Palermo führte den Gebrauch der Bilan (libro bilanciato), der nach dem System des doppelten Buchführung eingerichtet ist, und die Figur von dem Revisor (Razionale) ein. Thus, countable objects were noted through the following sequence: Other measure systems combined specific words and different shapes of sign. The employers had to keep the accounting books and all the documents well organized, in order to make the auditing possible and to identify those responsible for mistakes and amounts of money that were missing. A characteristic feature of year-names in their abbreviated form is that they can be ambiguous, i.e. NEA 78/3, Boston, 2015, pp. El periodo de Ur III (2110-2003 a.C.) es conocido por su impresionante corpus de tablillas cuneiformes de carácter administrativo. More than fifty years after the pioneering work of Tom B. Jones and John W. Snyder (SET, 1961), many new and very significant studies on Ur III texts have certainly been written, but an exciting world of research still remains open. All these texts show in general very similar principles of accounting and administration, partly inherited from earlier periods, and partly fully developed and used by minor and major administrations under the rule of Ur III kings. 8Not unexpectedly, in a large corpus composed of documents from several different places and environments, terminology, lexicon and formulas are very rich and diverse. 337-339. D. All the abbreviations used are those of BDTNS (see, fn. 1 reed-bucket (with) receipt tablets of Lu-diĝira. (Cases) under the responsibility of Å Å«-ilÄ«, Lu-diĝira, (and) Lu-Ninĝirsu: they were the judges. XVII», in Archivio Storico Siciliano, s. III, vol. Seal of Å akuge. For example, the Visitador in charge for the Visita general of 1606, conducted thorough investigations into the activities of the administrators of several Sicilian towns. ): 80; Sippar (Tell AbÅ« Ḥabba): 3; Sippar-Amnānum (Tell ed-Dēr): 1; Å uruppag (Tell Fāra): 3; Susa (Å Å«Å¡): 75; Tell al-Wilayaḫ (ancient Dabrum? All statistical data provided in this contribution are based on BDTNS. They were used to ascertain the fulfilment of production and other obligations by organizations, officials, merchants and other provincial or state employees, and to plan the expectations for the near future. 5Many of them, about one third of the administrative documents, were sealed. Die Verwaltungsorganisation der Finanzen des Königreiches von Sizilien und die Kontrollsysteme ab dem Zentrum bis zum Umkreis sind gekannt. 17-23 (on line at www.mediterranearicerchestoriche.it, retrieved on the 30th of November 2010). 15 Sallaberger, W., « Ur III-Zeit », op. This book was meant to record revenues and expenses, the cash account with debts and credits and the bank account were money is saved. « The Supervision of the city financial administration. Institutions with more complex economic interests tended to keep more documents of types, (as was the case of PuzriÅ¡-Dagān). 160 workdays) were in service at the threshing floor of the field of Ninhursaĝ; 22 workers during 1 day (i.e. 2). Â. 8  On the Visitas generales of Sicily, see  P. Burgarella, G. Fallico, L’archivio dei Visitatori generali di Sicilia, Rome, Pubbl. This interest can be seen the documents of the general inspections (the so called Visitas Generales) ordered by the King to supervise the conduct of all the administrators of their territories. cit. And in fact weights and measures were consistently used with the same standards in virtually all the Ur III texts8, although based on different usages of computation9. Jahrhunderts, die die Verwalter von Palerme geführt haben, um die immer komplexeren Probleme auf dem Gebiet der Verwaltung des Stadterbes zu lösen, um die Kontrolle des Vizekönigs zu garantieren, und um die hartnäckigen Silberanfragen der iberischen Monarchie zu befriedigen. 29The «libro universale» of the rationale’s office mentioned in the Town Council’s resolution was definitely a general ledger. 52f. used as filling under the floors17. 28  A. Lepore, «Sulle origini, sull’evoluzione e sullo stato dell’arte della storia della contabilità in Spagna», in P. Pierucci (ed. 5). Materiali per la ricostruzione dell’Archivio Storico della città di Catania, Catania, 1988, p. 305-314) and the one of Messina was transferred in Spain in 1679 as a punishment after the city rebellion. Malheureusement, le contexte archéologique de beaucoup de ces documents est inconnu, ce qui rend difficile d’identifier leur provenance et de reconstruire les relations entre les différentes archives. Seal: Å akuge, scribe, son of Å araĝa. 13The activity of the Treasurer and of the Razionali is documented starting from the first half of the XIV century. 22 workdays) were in service at the threshing floor of the field of Urgar. Palermo was the chieftown of the Braccio demaniale, one of the most densely populated cities of the Kingdom, one of the most relevant taxpayer, and distributed significant loans to the Monarchy. In these cases, either the sign was replicated, or the sequence for countable objects was followed (particularly for. Years were thus called after the same remarkable event in all royal, provincial, local and private administrations. The city was also an important political centre: the Viceroy lived six months there and six months in Messina, but at the beginning of the XVII century he preferred to establish more often his court in Palermo10. ), Festschrift für Hans Hirsch zum 65. Other cases showing different distribution depending on the circumstances of the acquisition of the documents, are those of G. Å¡ana and Irisaĝrig, sites with a similar corpus of preserved documents which are dispersed in at least 21 and 52 collections respectively. BuB 8, Winona Lake, 2014, pp. Likewise, letter-orders were rarely dated, which speaks in favour of their immediacy and of the different conditions of archive keeping in antiquity. Die Verbreitung dieser administrative Wissenschaft fügte Sizilien ins Kaiserverwaltungssystem ein. Ancient Near Eastern Studies in Memory of Thorkild Jacobsen, Winona Lake, 2002, pp. In fact, pairs of texts record the receipt of animals and their immediate disbursement, as was the case for those recorded in the above-cited text, expended for cultic purposes by the same official on the same day, 1 lamb (for) god Enlil, delivery (from) Urmes, the cup-bearer; 1 lamb (for) god Nuska, delivery (from) the, official; 1 fattened goat (for) god Enlil (and) 1 fattened goat (for) goddess Ninlil, delivery (from) Lu-giÅ¡kimzida; 1 lamb (for) god Enlil (and) 1 lamb (for) goddess Ninlil, delivery (from) Å eÅ¡-Dada; 1 lamb (for) the Hursaĝ-galama, delivery (from) á¹¢illuÅ¡-Dagān; 1 lamb (for) god Nanna, delivery (from) Kur-ĝiriniÅ¡e, being the. To give an example, in a merchant’s balanced account, equivalences in silver were given as follows (excerpt from STA 1, balanced account of merchant Ur-Dumuzida): Other examples of equivalences in labour used in balanced accounts are the following, , guruÅ¡-e 10 sa-ta, á-bi 5,530 lá ½ guruÅ¡ u. Parmi les réponses que vous trouverez ici, nous pensons que le meilleur est PIB à 3 lettres, en cliquant dessus ou sur d'autres mots, vous pouvez trouver des mots similaires et des synonymes qui peuvent vous aider à compléter le puzzle de mots croisés. The archive sources reflect with evidence the significant changes of the duties of the Treasurer, as shown by an incomplete series of his records recently discovered. Grâce à vous la base de définition peut s’enrichir, il suffit pour cela de renseigner vos définitions dans le formulaire. The way tablets were classified and archived has been studied for certain groups of texts. 5f. 27  A. Giuffrida, «Teneri lo libro ordinario e bilanziato, L'arte della contabilità nella Sicilia del '500», Mediterranea. Finally, it is worth mentioning the archive of Ardaĝu, most probably found by looters at ancient E-Å u-Suen, a rural estate very closely located to Nippur29. 19 Capitoli del viceré conte di Castro, n. 101, in  Capitoli ed ordinazioni della Felice e fidelissima città di Palermo op.cit. 11 See most recently Cohen, M., Festivals and Calendars of the Ancient Near East, Bethesda, 2015. 11  R. Giuffrida, «L'archivio del Tribunale del Real Patrimonio e la sua funzione di archivio centrale del Regno di Sicilia alla fine del sec. Chercher des anagrammes avec les lettres tés. As far as Palermo is concerned, few researches have outlined the political government mechanisms of the Town, leaving out the subject of the institutions for managing and supervising the city finances6. 1By the end of the 22nd century BC, king Ur-Namma inaugurated in Southern Mesopotamia the so-called Third Dynasty of Ur (2110-2003 BC). The role played here by the so-called labels, or pisaĝduba-texts, is essential. 36A more sophisticated variant of these summaries was the balanced accounts (n i ĝ 2 – k a s 7), of which several hundreds have been published. 24 See Molina, M., and Steinkeller, P., « New Data on GARÅ¡ana and the Border Zone between Umma and Girsu/Lagaš », in Gonzalo Rubio, Lluis Feliu and Fumi Karahashi (eds. Some 96,000 of them are catalogued in BDTNS2: 64,500 have been published in handcopy, photo, transliteration and/or translation; 16,500 have been published only through their cataloguing data; and 15,000 remain unpublished (including images of « unpublished unassigned » tablets in CDLI). Every person in charge of an office was personally responsible for every mistake or missing amounts of money. EXPERTIM FIDUCIAIRE - VERTOU. A very interesting example of how these containers were classified and managed can be found in the following text recording their delivery: kiÅ¡ib a-gù-a ĝá-ra, kiÅ¡ib Da-da-ga, kiÅ¡ib pisaĝ-dub-ba, mu ús-sa a-rá 3-kam Si-mu-ru-um ba-hul-ta, mu Ur-bí-lum, 1 reed-container (with) receipt tablets (recording the repayment. Este artículo se centra en las reformas que los administradores de Palermo llevan a cabo en la segunda mitad del siglo XVI para resolver crecientes dificultades de gestión del patrimonio municipal, para asegurar su control por parte del virrey y finalmente para responder a las demandas de dinero de la monarquía ibérica. Generally, with all due exceptions, administrative texts deal with the movement of assets in a broad sense (persons, animals, objects, workdays, commodities, etc. l’article 47-2 de la Constitution dispose que "les comptes des administrations publiques sont réguliers et sincères. 42Once issued, these balanced accounts could be sent to other offices to calculate the amounts of wool and barley due to the workers as compensation for the work performed. Dagegen kennt man die technischen und institutionellen Neuerungen in der finanziellen Verwaltung der sizilianischen Städte wenig. Este artículo se centra en las reformas que los administradores de Palermo llevan a cabo en la segunda mitad del siglo XVI para resolver crecientes dificultades de gestión del patrimonio municipal, para asegurar su control por parte del virrey y finalmente para responder a las demandas de dinero de la monarquía ibérica. provincial or royal archives, and are therefore chiefly of type c. This also means that they kept track of where items were at any one time, repeatedly mentioning them in several different documents. 26 Some of these texts were published by Shayma’a Salah, « New Cuneiform Texts from the Third Dynasty of Ur in the Iraq Museum » [in Arabic], Sumer 55, 2010, pp. The final cash flow account in the «libro universale» included the balances recoded in other particular account books, as salaries, expenses, annuities and revenues books23. Date: Å ulgi 47/v/1. 32Between the XVI and the XVII centuries the Spanish Monarchy showed an increasing interest in supervising the financial management of the Crown cities. Some 96,000 of them are catalogued in BDTNS. As far as the improvement of the administrative structures is concerned, these reforms connected Sicily to the wider context of the Spanish imperial system. Instead, the tablets from Nippur belonged to minor institutions or private archives that were organized in a simpler way. Most of the time he had no knowledge of accounting. Balanced accounts could deal with labour, arable land, manufactured goods, raw materials, or foodstuff37. The administration had to be surpervised by the Viceroy sent from Spain and the fiscal contribution to the Crown had to be guaranteed. The main difference between the municipal system and the financial administration of the Kingdom can be found in the role of the Treasurer. The fact that those periods could be of one or more years indicates that the containers were periodically revised and reorganized, denoting the existence of long-term archival procedures that are discussed below. 20Ur (Tell Muqejjir) was regularly excavated by Leonard Woolley, from 1922 to 1934, but texts dated to the years of the Third Dynasty of Ur were found in secondary context, i.e. UET 3, 1498, BDTNS 011803, photo courtesy of Palmiro Notizia. For these reasons, the palermitan Town council introduced the use of a ledger (, ), the double entry bookkeeping system in the municipal administration, and established the office of the, (that is to say an auditor). (These are containers) received by Dadaga (and) received by the chief bookkeeper, (with documents dated) from «the year after the year Simurrum was destroyed for the third time» (Å ulgi 33) to «the year Urbilum (was destroyed)» (Å ulgi 45). Hittite accounting documents are not that numerous as their counterparts in the archives of Syria and Mesopotamia. Die Verwaltungsorganisation der Finanzen des Königreiches von Sizilien und die Kontrollsysteme ab dem Zentrum bis zum Umkreis sind gekannt. 1 See Molina, M., «The Corpus of Neo-Sumerian Tablets: an Overview», in Steven J. Garfinkle and J. Cale Johnson (eds. Akkade-Zeit und Ur III-Zeit. Large institutions, whose economy was strongly interrelated with the rest of the Ur III state, were prone to keep an ever increasing number of texts of type, , which also covered a much broader span of time than did small or medium-sized institutions. Ph. All these balanced accounts, inspection lists, inventories, receipt tablets, labels and bullae are only a sample of the rich typology of administrative texts that inform us about the accounting procedures in Ur III times. A sample of this kind of sealed tablet is on Fig. On the contrary, the technical and institutional innovations for the administration of the city finances were still not clear. of the sculptors, goldsmiths, stone-cutters, carpenters, blacksmiths, leather workers, felters/rope-makers, and reed workers. El concejo de Palermo introduce el uso de un, , recurriendo a la partida doble, así como la figura del, , un contador encargado de controlar las cuentas. (auditeur). Excavation of Shara Temple », Sumer 55, 2010, pp. Â. The so-called Sammelurkunden, digests of judicial texts, are a good example of summaries issued for consultation35. Ein ‘Archiv’ ist aber nicht eine um einen Personennamen oder ein Thema zusammengestellte Textgruppe oder Dossier». 2005), pp. cit., pp. This contribution provides an overview of the physical features of Ur III texts, their administrative typology, the places and the kinds of archives where they were kept, and some of the administrative procedures followed in large institutions. 427-458. ), the political life (coronation of kings), the state internal organization (foundation of the PuzriÅ¡-Dagān complex, recruiting of an army), religious events (appointing priests), or building works (erection of the Å ara temple, the wall against the Amorites, etc.). Seal of Å akuge. AS 20, Chicago/London, 1975, pp. 931 and ca. 31As Christina Tsouparopoulou has recently shown34, documents like this one dated to the same month were put altogether into a leather bag (k u š d u 10 – g a), closed with a cord and sealed with a bulla. 36 workers during 1 day (i.e. The different orders of magnitude were indicated by the shape of the signs or by special words10. Il se peut qu'une activité qui, initialement, était auxiliaire, commence à fournir des services destinés à être vendus à d'autres entités. After examining the receipts, a balanced account was issued. How this process worked will be better understood with the example of balanced accounts issued at Umma to monitor the labour performed by workers throughout the province, . On the other hand, by their actions, looters and dealers have provoked the dispersion of the corpus in hundreds of small and large collections, which complicates the identification of the provenance of the tablets and the, reconstruction of their archival relationships. Sealing was thus typically made on receipts, which are today preserved in large quantities as testimonies of transactions made within public institutions, but also in other kinds of documents that will be described below. The members of the Razionale’s staff were not specified. ): 80; Sippar (Tell AbÅ« Ḥabba): 3; Sippar-Amnānum (Tell ed-Dēr): 1; Å uruppag (Tell Fāra): 3; Susa (Å Å«Å¡): 75; Tell al-Wilayaḫ (ancient Dabrum? Retour au sommaire . Ricerche storiche, n. 16, August 2009, p. 257-276. The accounting procedure began with a job performed by a work-gang under the responsibility of a foreman (u g u l a). : 64,500 have been published in handcopy, photo, transliteration and/or translation; 16,500 have been published only through their cataloguing data; and 15,000 remain unpublished (including images of « unpublished unassigned » tablets in CDLI). Los virreyes van reglamentando las funciones de este. Conversions were possible in several directions (for example, workdays could be converted into silver), so that the value of all kinds of assets could be quantified and compared, and when necessary the labour needed to produce them could be estimated. Actually, in large institutions, simple records and summary accounts were two levels of recording and archiving that coexisted for very long periods. 18 We are aware of this through some testimonies and statements released on the occasion of an inspection and a trial of the Visitador general against the City Auditors (AGS, V.I., leg. 17  Capitoli ed ordinazioni della Felice e fidelissima città di Palermo, stampati nell’anno 1745 da Pietro La Placa Cancelliere della città, e ristampati l’anno corrente 1760, Stamperia de Santi Apostoli, Palermo, 1760. 9) AJ1eKcaHApoB B.E. 160 workdays) were in service at the threshing floor of the field of Ninhursaĝ; 22 workers during 1 day (i.e. 14A characteristic feature of year-names in their abbreviated form is that they can be ambiguous, i.e. CM 35, Leiden, 2006, pp. ASCP: City Historical Archive of Palermo: AGS: Archivo General de Simancas (Valladolid). Annäherungen 3. 208, 4, 5, 6, Defences of the Maestri Razionali and Razionale of Palermo in charge during the years 1599-1601 and 1605-1607). 41Section a was evidently written on the basis of a similar balanced account for the previous year, while section c was prepared after the individual receipts presented by the foreman. In general, a simple administrative text does not follow the usual Sumerian syntax. Castelvetrano: uno stato feudale nella Sicilia moderna, Rome, Viella, 2007. Seals were also impressed on envelopes (of which more than 3,000 are currently preserved) that sometimes wrapped the tablets, which in turn were usually ruled and unsealed. -tablet) describing its contents (see an example of these labels from the Umma provincial archives on Fig. Â. Ayakala was the commissioner. Only about one hundred texts, virtually all of them from Northern and Middle Babylonia, were written in Akkadian. To this area also belongs a small group of texts apparently from the household of princess Å u-EÅ¡tar, a rural estate most probably very similar to the one belonging to Simat-IÅ¡taran, whose location cannot be ascertained either26. Finally, it is worth mentioning the archive of Ardaĝu, most probably found by looters at ancient E-Å u-Suen, a rural estate very closely located to Nippur, To sum up, more than one hundred years of illicit diggings, and to a very minor extent of official excavations, have brought to light a vast corpus of cuneiform tablets that document the accounting procedures of different types of administration. Dieser Artikel behandelt Reformen zweiter Hälfte des XVI. 8. This procedure had already been applied during the Sargonic period12, but its use was then much more limited. Catalogue and Texts. 1 lamb (from) Urmes, the cup-bearer; 1 goat (from) Zikur-ilÄ«; 1 lamb (from) the zabardab-official; 1 lamb (from) Aradĝu; 2 fattened goats (from) Lu-ĝiÅ¡kimzida; 1 lamb (from) á¹¢illuÅ¡-Dagān; 2 lambs (from) Å eÅ¡-Dada, the temple administrator; 1 lamb (from) Kur-ĝiriniÅ¡e.
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