The Testament of Epikrates from Fiscal and Legal Aspects

Abstract

The lengthy inscription known in academic circles as “the Testament of Epikrates” provides valuable insights into the fiscal and legal structure of the province of Asia and, more broadly, the eastern provinces during the Early Roman Imperial period. In this context, determining the principles and methods by which the land taxes were collected for the Roman treasury in provincial cities is of particular importance. Although the inscription is referred to as the Testament of Epikrates, it has been established that the text is not merely a testament but rather a compilation of elements from different documents. This finding is crucial for understanding the legal context of the document. While the first editors and some later scholars have examined various aspects of the inscription from fiscal and legal perspectives, no comprehensive study has yet provided an integrated analysis of these two dimensions. The aim of this article is to offer a holistic evaluation of the fiscal and legal issues presented in the Testament of Epikrates, considering previous scholarly discussions in the field.

Keywords

• Testament of Epikrates
• Roman Fiscal System
• Roman Law
• Roman Asia Minor
• Ancient Greek Epigraphy

Project Number

SHD-2021-22646

MALİ VE HUKUKİ AÇILARDAN EPIKRATES'İN VASİYETNAMESİ

Abstract

Akademik çevrelerde “Epikrates’in Vasiyetnamesi” olarak bilinen uzunca yazıt, tarihlendiği Erken Roma İmparatorluk Dönemi'nde Asia eyaletinin ve genel olarak doğu eyaletlerinin mali ve hukuki sistemine ilişkin değerli bilgiler içermektedir. Bu bağlamda, eyalet kentlerinde Roma hazinesi adına tahsil edilen toprak vergisinin hangi esaslara göre gerçekleştirildiğinin ortaya konması büyük önem taşımaktadır. Her ne kadar söz konusu yazıt Epikrates’in Vasiyetnamesi olarak adlandırılsa da, metnin yalnızca bir vasiyetnameden ibaret olmadığı ve farklı belgelere ait unsurların bir araya getirilmesiyle oluşturulduğunun tespit edilmesi belgenin hukuki bağlamının kavranması açısından dikkate değerdir. İlk editörleri ve daha sonraki bazı araştırmacılar yazıtın içerdiği çeşitli hususları mali ve hukuki perspektiften ele almış olmakla birlikte, yazıtı bu iki yönüyle bütüncül bir şekilde inceleyen kapsamlı bir çalışma henüz gerçekleştirilmemiştir. Bu makalenin amacı, “Epikrates’in Vasiyetnamesi” olarak bilinen yazıtta geçen mali ve hukuki konuları, bu alanda yapılan önceki çalışmalara dair çeşitli görüşleri göz önünde bulundurarak bütüncül bir şekilde değerlendirmektir.

Keywords

• Epikrates’in Vasiyetnamesi
• Roma Mali Sistemi
• Roma Hukuku
• Roma döneminde Anadolu
• Antik Yunan Epigrafisi

Supporting Institution

Bu çalışma Ege Üniversitesi Bilimsel Araştırma Projeleri Koordinasyon Birimi tarafından desteklenmiştir.

Project Number

SHD-2021-22646

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