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efficiently organized central administration.^104 It is difficult even to
distinguish between central, provincial, and local titles. Scholars have
often emphasized the “feudal” aspects of the Libyan Dynasties,
wherein locally based rulers dealt with matters in the territories under
their influence. Nevertheless, these rulers do on occasion defer to
more nationally recognized kings, and may not usurp all of the pre-
rogatives of kingship.
Scarcely anything can be said about the tax system under the Third
Intermediate period kings, although texts do occasionally employ the
traditional fiscal terminology. The tenth-century P. Reinhardt records
a “tax” ( ̇tr) on those of “the Domain of Amun under the authority
of the Steward.”^105 Other types of imposts or taxes appear in the docu-
mentation. “Sailing dues” (duties) are mentioned, for example, in the
Osorkon Chronicle.^106 A harvest tax of about 10 per cent was assessed
against the cultivators.^107 One official (reign of Osorkon II) claims
to have “reduced” or “eased” (sn≈m) taxes.^108 Despite such isolated
bits of information, the evidence hardly suffices to reconstruct the
mechanism of taxation for the Third Intermediate period.2.2.3 Provincial Administration
Similarly, few sources reveal details of the bureaucracy of the individual
Libyan princedoms.^109 At Thebes, “the descendants of the agents of
centralized government and of the Amen establishment continued to
hold the appropriate titles but became themselves a very powerful
provincial nobility.”^110
In the Dakhla Stela, a highly placed official, the “governor of the
region,” who is a son of the king and appointed by him, decides
the issue of well ownership. His judgment is confirmed by the local
god.^111 Such Delta-based pharaohs as Osorkon II could occasionally
project their influence into the provinces. A recently discovered stela(^104) Cf. Leclant, “Taharqa,” col. 166.
(^105) Vleeming, Papyrus Reinhardt.. ., 25, 57.
(^106) Caminos, Osorkon.. ., 70.
(^107) Donker Van Heel, “Papyrus Louvre E 7856 Verso and Recto.. .,” 98, and
“Land Leases.. .,” 341. For a discussion of taxes and tax terminology in the First
Millennium, see Redford, “Studies in Relations.. .”; Meeks, “Une Fondation Mem-
phite de Taharqa,” 248–49.
(^108) Jansen-Winkeln, Ägyptische Biographien.. ., 272.
(^109) Edwards, “Egypt.. .,” 548. Cf. also Helck, “Landesverwaltung,” col. 921.
(^110) O’Connor, in Trigger et al., Social History.. ., 238.
(^111) Théodoridès, “Concept of Law.. .,” 318.
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