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2.3.2 The state levied duties on imports, employing a tax collector
(màkisu) for this purpose. He was charged with “inspecting” (amàru)
the goods in order to assess their value and determine the amount
of duty (miksu), which was generally expressed in terms of tin.^28 This
tax applied mainly to imports of animals.^29- L
There is little information on this subject, due to the lack of direct
sources. Some aspects of procedure and of the administration of jus-
tice may be discerned in a few letters and in MAL.3.1 The king intervenes personally in matters affecting the state.
For example, he presides over a case between the governor of the
city of A““ur and the Assyrians (KAV 217).^30 The latter demand
women and girls as booty assigned to them by the ruler in a tablet
and for which they had sworn an oath (not to exceed their share).
The governor claims that they have taken double their share by mis-
appropriating women who were due to him. The hearing takes place
before the king in person. In the same way, an official defends him-
self before the king against an accusation of treason, denying that
he used the services of deportees for his own benefit.^31 The ruler
also settles private disputes. He decides a case between creditors who
claim the children of a slave who had been given in pledge to one
of them (KAV 211);^32 he cancels the debt of a person who inher-
ited his father’s deficit and has the tablet conveyed to the beneficiary
so that he can make use of it (VAT 20238);^33 he also judges com-
mon crimes when they represent a danger to the public interest
(MAL A 47: witchcraft; MAL C+G 8: theft; C+G 10: forgery).(^28) Aynard and Durand, “Documents.. .,” nos. 8 and 11, with commentary;
Postgate, review of P. Machinist.. ., 233.
(^29) Customs duties for a two year-old mare were 50 minas of tin (OBT 3019);
an animal born within the country was exempt from duty (Deller, “Assyrisch um/
nzar¢u.. .,” 236).
(^30) Cf. Freydank, “KAV 217.. .” The tablet, which is very damaged, contains a
collection of royal legal decisions dating from the time of Tiglat-pileser I, probably
preserved by the royal chancery.
(^31) Brinkman and Donbaz, “Texts.. .,” 85–86; Freydank, “Anmerkungen 3...”
(^32) Cf. Saporetti, Famiglia A.. ., 82–84; see sec. 7 below.
(^33) Freydank, “bitqìbatàqu.. .”
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