The papyrus, named Papyrus Cotton
A NYT article reports about what a recently analyzed 1,900 year old papyrus says:
It may not have been the tax-evasion trial of the century — the second century, that is — but it was of such gravity that the defendants faced charges of forgery, fiscal fraud and the sham sale of slaves. Tax dodging is as old as taxation itself, but these particular offenses were considered so serious under Roman law that penalties ranged from heavy fines and permanent exile to hard labor in the salt mines and, in the worst case, damnatio ad bestias, a public execution in which the condemned were devoured by wild animals.[The papyrus] contains the prosecutor’s prep sheet and the hastily drafted minutes from a judicial hearing. According to the ancient notes, the tax-evasion scheme involved the falsification of documents and the illicit sale and manumission, or freeing, of slaves — all to avoid paying duties in the far-flung Roman provinces of Judea and Arabia, a region roughly corresponding to present-day Israel and Jordan.
This ancient legal drama unfolded during the reign of Hadrian, after the emperor’s tour of the area around A.D. 130 and presumably before A.D. 132. That year, Simon bar Kochba, a messianic guerrilla chief, led a popular uprising — the third and final war between the Jewish people and the empire. The revolt was violently suppressed, with hundreds of thousands killed and most of the surviving Jewish population expelled from Judea, which Hadrian renamed Syria Palestina.
Damnatio ad bestias? Now there's a tax law with literal teeth! I like it a lot!
Tax cheating from long ago. Some things never change.
