Ancient papyrus from Judaean Desert shows Roman tax fraud

The longest Greek papyrus ever found in the Judaean Desert has been published, revealing forgery and tax fraud in from the Roman empire.

The nearly 2,000-year-old papyrus has 133 lines of text. It was initially misclassified as Nabataean – the language of an ancient Arab people that lived in the southern Levant and northern Arabia. Reanalysis in 2014 showed that it was, in fact, written in Greek.

Torn ancient papyrus with greek writing
Papyrus Cotton. Credit: Shai Halevi.

The new analysis is published in a paper in the journal Tyche.

Researchers determined that the document is prosecutors’ notes for a trial before Roman officials. It is written in direct and colourful language. It details one prosecutor’s advice to another of the strength of various pieces of evidence and anticipating potential objections.

“This papyrus is extraordinary because it provides direct insight into trial preparations in this part of the Roman Empire,” says researcher Anna Dolganov from the Austrian Academy of Sciences.

“This is the best-documented Roman court case from Judaea apart from the trial of Jesus,” adds Avner Ecker of the Hebrew University, Israel.

Main defendants Gadalias and Saulos are accused of forgery, tax evasion, and the fraudulent sale and release of slaves in Judaea and Arabia – then Roman provinces.

Gadalias, the son of a lawman and possibly a Roman citizen, had a criminal history involving violence, extortion, counterfeiting and inciting rebellion. Saulos orchestrated the fictitious sale and release of slaves without paying Roman taxes.

They forged documents to conceal their activities.

“Forgery and tax fraud carried severe penalties under Roman law, including hard labour or even capital punishment,” Dolganov explains.

The case occurred between 2 major Jewish uprisings against Roman rule: the Jewish Diaspora revolt (115–117 CE) and the Bar Kokhba revolt (132–136 CE). Gadalias and Saulos are implicated in rebellious activities during Emperor Hadrian’s visit to the region around 129 or 130 CE.

“Whether they were indeed involved in rebellion remains an open question, but the insinuation speaks to the charged atmosphere of the time,” Dolganov notes.

“This document shows that core Roman institutions documented in Egypt were also implemented throughout the empire,” says team member Fritz Mitthof from the University of Vienna, Austria.

The papyrus also shows that the Roman state was able to regulate private transactions even in remote regions.

How the document survived remains a mystery. It may have been stashed in a secret hideout cave. The outcome of the trial is also unknown. It could have been interrupted by the rebellion.

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