One of the most common forms of taxation during the Sumerian period was tribute. Tribute was paid to a higher authority or conqueror by a conquered city or region as a form of submission and dependence. The tribute could be in the form of goods or services, such as agricultural products, livestock, or forced labor.
2. Tithe
The tithe was another type of tax imposed by the Sumerians. A tithe is a portion of one's income or harvest that is given to a religious institution, authority, or governing body. In the Sumerian context, the tithe was likely used to support the temple and the priesthood.
3. Custom Duties
Custom duties were levied on goods that were imported or exported in Sumerian cities. These duties were a form of indirect taxation that imposed a fee on the movement of goods. The revenues generated from custom duties contributed to the public treasury and were used for various civic expenses and projects.
4. Land Tax
Sumerians also imposed a land tax based on the size and quality of the land owned. Agricultural lands were subject to this tax, with larger and more productive lands facing higher tax rates. The land tax was a means to generate income for the government and was often collected in the form of crops or agricultural produce.
5. Poll Tax
A poll tax was another method of taxation used by the Sumerians. It involved imposing a flat tax rate on each individual, regardless of their wealth or social status. This form of taxation was based on the principle of equal contribution and aimed to ensure that everyone contributed to the public treasury.
These are some of the main types of taxes that were implemented during the Sumerian period. The Sumerians used taxation as a tool to generate income to fund their religious, civic, and administrative activities, as well as to support the military and provide resources for public projects.