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Unveiling Ancient Tax Evasion: A 1,900-Year-Old Scroll Sheds Light on Roman Fraud

Newly analyzed papyrus reveals intricate tax dodging schemes in ancient Judea, reflecting the serious legal challenges faced by its offenders.

By Franz LidzSource: nytimes.com1 min read

In brief

A manuscript uncovered in the Judean desert details a long-forgotten tax evasion plot where two men engaged in forgery and the sale of slaves to escape Roman duties, highlighting the dangers of tax fraud in ancient Rome.

A recently analyzed manuscript from the Judean desert has brought to light an intricate tax evasion scheme dating back nearly 1,900 years. The insights gleaned from this papyrus, which lay unrecognized in the Israel Antiquities Authority archives until 2014, illustrate the lengths to which individuals in ancient Rome were willing to go to evade taxes. The scroll outlines serious charges, including forgery, fiscal fraud, and the counterfeit sale of slaves, which could lead to dire consequences including hefty fines, exile, or even execution by wild beasts.The papyrus, consisting of 133 lines of text, contains trial notes and prosecution materials connected to a false sale of slaves and other fraudulent activities in the distant Roman provinces of Judea and Arabia, areas that correspond to modern-day Israel and Jordan. Two men are at the center of this case: Gadalias, the son of a notary and described as impoverished with connections to local leaders, and his accomplice Saulos, viewed as the mastermind behind their illegal operations. Historical interpretation suggests both individuals shared Jewish ethnic backgrounds, inferred from their respective names.This legal battle unfolded during Emperor Hadrian's rule and occurred shortly after his visit to the region in around 130 A.D., predating the tumultuous Bar Kochba revolt that saw massive bloodshed and the expulsion of the Jewish population from Judea. Expert Anna Dolganov, who conducted the translation, noted that the accusations within the papyrus reflect Roman authorities' deep-seated mistrust towards the Jewish populace. Historical evidence also indicates a coordinated effort among tax evaders like Gadalias and Saulos, potentially linking them to larger dissent against Roman rule during a period of escalating tensions.

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