4 four workers during 2.5 days, or 20 workers during 0.5 days). 337-339. Most of these texts were legally or illegally excavated during the last decade of the 19th century and the first half of the 20th century, while many others were found and sold by looters during the aftermath of the I and II Gulf Wars in 1991 and 2003. Thus, countable objects were noted through the following sequence: 11Other measure systems combined specific words and different shapes of sign. Generally, with all due exceptions, administrative texts deal with the movement of assets in a broad sense (persons, animals, objects, workdays, commodities, etc. Taken globally, Ur III texts can be found today in at least 758 collections in 40 different countries. Whether or not the documents were considered as living archives is a different question, largely depending on their identification and the circumstances of the finding. ), or with their specific situation in a given administrative context. These were tablets with holes through which cords passed to attach them to a container (p i s a Ä â d u b â b a «tablet-container»). 9 Marginal numbers in administrative texts have been recently identified as an illustration of different computational methods based on the use of positional notations and sexagesimal factors: Ouyang, X. and Proust, Ch., « Place value notations in the Ur III period: Marginal numbers in administrative texts », in Karine Chemla, Agathe Keller and Christine Proust (eds. Shortly after their arrival, animals were routed somewhere else within the PuzriÅ¡-DagÄn organization (for example, to the kitchens), or to their final destination (for example, the cult). Sallabergerâs description is in our view a good starting-point: «Als âArchivâ bezeichnen wir hier die aus einer Institution stammenden Texte, ohne daà wir damit sagen konnten, sie seien in der Antike unbedingt an einem Ort aufbewahrt worden. For example, most of the « messenger texts » from Girsu were not dated with year-names, thus suggesting that they were not intended to be kept through the years, or at least that they were not periodically reorganized in containers with other texts dated to different years. Catalogue and Texts. cit, pp. Este artÃculo se centra en las reformas que los administradores de Palermo llevan a cabo en la segunda mitad del siglo XVI para resolver crecientes dificultades de gestión del patrimonio municipal, para asegurar su control por parte del virrey y finalmente para responder a las demandas de dinero de la monarquÃa ibérica. I, p. 219-230. 160 workdays) were in service at the threshing floor of the field of NinhursaÄ; 22 workers during 1 day (i.e. Thus, for example, the 45th year of Å ulgi (Å 45) and the 2nd year of Amar-Suen (AS 2), respectively named, («Year in which Å ulgi smashed the heads of Urbilum, Lullubum, Simurrum and Karhar in a single campaign») and, («Year in which Amar-Suen destroyed Urbilum»), were abbreviated as, («Year in which Urbilum was destroyed»). On Orthography, Grammar, and Akkado-Sumerian Bilingualism », in David I. Owen (ed. En este artÃculo se ofrece una panorámica de las caracterÃsticas fÃsicas de los textos de Ur III, su tipologÃa administrativa, los lugares de procedencia y los tipos de archivo donde se guardaban, asà como algunos de los procedimientos administrativos empleados en las grandes instituciones. This article focuses on the solutions to the problems concerning the city financial administration found by the governors of Palermo during the second half of the XVI century. 1By the end of the 22nd century BC, king Ur-Namma inaugurated in Southern Mesopotamia the so-called Third Dynasty of Ur (2110-2003 BC). from month x to month y of year z). The audit in Palermo under the Spanish Monarchy », Comptabilités [En ligne], 3 | 2012, mis en ligne le 12 janvier 2012, consulté le 10 décembre 2020. ), Approaches to Sumerian Literature: Studies in Honour of Stip (H. L. J. Vanstiphout). 3This could probably explain the historical gap about the administrative supervision over the town finances. The Ur III period (2110-2003 BC) is documented through an imposing corpus of administrative cuneiform tablets. Culture matérielle des pratiques comptables au Proche-Orient ancien, Archives et comptabilité dans le Sud mésopotamien pendant la période dâUr III, Archive und Rechnungswesen im Süden Mesopotamiens im Zeitalter von Ur III, Archivos y contabilidad en el Periodo de Ur III (2110-2003 a.C.), Archives and Bookkeeping in Southern Mesopotamia during the Ur III period. Short receipts or asyntactic lists coexist with complex legal documents, letters or long balanced accounts. These accounting books belonged to the Food Provisioning Administration, to the City Weapons Keeperâs Office and to the Deputazioni, that is to say the committees in charge of the administration of tax revenues (See Picture 3). 23In the following years, another group of laws, proposed by the Senate and approved by the Viceroy between 1628 and 1635, obliged the Razionale and the other accountants to take office only after previous examination by a committee of experts nominated by the Senate21. Thus, for example, the 45th year of Å ulgi (Å 45) and the 2nd year of Amar-Suen (AS 2), respectively named mu dÅ ul-gi Ur-bÃ-lumki Lu-lu-buki Si-mu-ru-umki ù Kára-harki 1-šè saÄ-bi Å¡u-búr-ra ì-ra («Year in which Å ulgi smashed the heads of Urbilum, Lullubum, Simurrum and Karhar in a single campaign») and mu dAmard-Suen Ur-bÃ-lumki mu-hul («Year in which Amar-Suen destroyed Urbilum»), were abbreviated as mu Ur-bÃ-lumki ba-hul («Year in which Urbilum was destroyed»). Several epigraphic corpora and some isolated inscriptions from Southern Levant may be considered as documents reflecting accounting procedures. It was divided into eight sections, each one corresponding to the ateliers of the sculptors, goldsmiths, stone-cutters, carpenters, blacksmiths, leather workers, felters/rope-makers, and reed workers. 143-150. The Study of Diachronic and Synchronic Variation in Sumerian: Papers Presented at the 6th Meeting of the Sumerian Grammar Discussion Group, Oxford, 17th and 18th September 1999. Texts excavated in this site did not come, in any case, from large institutions such as those to which the royal or provincial archives of PuzriÅ¡-DagÄn, Girsu or Umma belonged. Visitas de Italia (siglos XVI y XVII), Archivo General de Simancas-España, Valladolid, Consiglio Nazionale delle Ricerche-Italia, 1982. The exact position of IrisaÄrig remains unknown as well28. In Palermo, the Visitador used the information recorded in the accounting books of the Razionaleâs office to charge with fraud the city administrators26. 1 reed-container (with) receipt tablets (that have to be) investigated. 3This material constitutes the largest corpus of cuneiform texts for any period in the history of ancient Mesopotamia. This paper is a survey of such documents from the kingdoms of Israel and Judah in the period between ca. 8The Sicilian Crown cities were assembled in the Braccio demaniale of the Parliament, which had to approve the financial contributions for the Monarchy9. 17As it will be seen below, a large number of Ur III tablets can be classified in large and coherent groups not only on the basis of their contents, but also of their archival relationships. 19 Capitoli del viceré conte di Castro, n. 101, in  Capitoli ed ordinazioni della Felice e fidelissima città di Palermo op.cit. 2The administrative supervising system over the citiesâ finances in the Early Modern Age was less known compared to the one of the Kingdom. For example, the Visitador in charge for the Visita general of 1606, conducted thorough investigations into the activities of the administrators of several Sicilian towns. The different orders of magnitude were indicated by the shape of the signs or by special words. At the end of the year, the contents of this and other leather bags were emptied into another container, which was tagged with a label (the so-called pisaÄduba-tablet) describing its contents (see an example of these labels from the Umma provincial archives on Fig. 28  A. Lepore, «Sulle origini, sullâevoluzione e sullo stato dellâarte della storia della contabilità in Spagna», in P. Pierucci (ed. Because of great losses of documents, it is not possible to prove the usage of the system before that year (A. Giuffrida, La finanza pubblica nella Sicilia del '500 op. Chr.) The structure of the Early Modern Sicily communities administrations, both in Crown or Feudal towns, differed only slightly. Instead, the tablets from Nippur belonged to minor institutions or private archives that were organized in a simpler way. The circumstances surrounding the Gulf Wars in 1991 and 2003 boosted new illicit diggings in these two sites, so that excavations were undertaken by the State Board of Antiquities and Heritage in Iraq with the aim of protecting them. Besides, the archaeological methods of that time were not refined enough and, despite the fact that tablets were found stored on clay benches, their position and organization were not recorded. During the last decades, Adelaide Baviera Albanese, Antonino Giuffrida and Rossella Cancila have shaped the phases which led to the articulated administrative system of the Sicilian Kingdom, from the times of Ferdinand I of Aragon over the whole Fifthteenth century1. La città di Palermo nel Cinquecento, Viella, Rome, 2004; B. Genzardi, Il comune di Palermo sotto il dominio spagnuolo, Palermo, 1891; F. Pollaci Nuccio, Dello Archivio Comunale, suo stato, suo ordinamento, Palermo, 1872, available in «Il Risorgimento in Sicilia», n. 2, III, April-June 1967. For example, Palermo, The accounting books of the city auditors, http://journals.openedition.org/comptabilites/docannexe/image/776/img-1.jpg, http://journals.openedition.org/comptabilites/docannexe/image/776/img-2.jpg, http://journals.openedition.org/comptabilites/docannexe/image/776/img-3.jpg, Catalogue des 549 revues. -tablet) describing its contents (see an example of these labels from the Umma provincial archives on Fig. 212-238; Maeda, T., « Bringing (mu-túm) Livestock and the Puzurish-Dagan Organization in the Ur III Dynasty », ASJ 11, 1989, pp. ), Ancient Archives and Archival Traditions: Concepts of Record-Keeping in the Ancient World, Oxford, 2003, pp. And in fact weights and measures were consistently used with the same standards in virtually all the Ur III texts, , although based on different usages of computation, Measuring and counting followed the so-called «sexagesimal system», which had its roots in the archaic period. 4The Spanish Monarchy tried to finance its own policy through the fiscal contribution and through the increasing public debt. Only about one hundred texts, virtually all of them from Northern and Middle Babylonia, were written in Akkadian. 13The activity of the Treasurer and of the Razionali is documented starting from the first half of the XIV century. In the preceding periods, months were named according to local calendars, an usage that continued with the Third Dynasty of Ur, although now the calendar in use at Ur was also followed in other archives managed by or bound to the royal administration, such as those of PuzriÅ¡-DagÄn and G, . Potentiel d'embauche 4.5 4.5. Jahrhunderts, die die Verwalter von Palerme geführt haben, um die immer komplexeren Probleme auf dem Gebiet der Verwaltung des Stadterbes zu lösen, um die Kontrolle des Vizekönigs zu garantieren, und um die hartnäckigen Silberanfragen der iberischen Monarchie zu befriedigen. Akkadian could be sporadically preferred in the area of Nippur (for example in IrisaÄrig) and further north when writing letters, sale and loan documents, or other kinds of legal text. 28 See Molina, M., « On the Location of IrisaÄrig », in Steven J. Garfinkle and Manuel Molina (eds. 154 éren Å¡Ã -gu4, 30 lá 1 un-ga6, u4 130-šè, á-bi 23,790 guruÅ¡ u4 1-šè, 15 Å¡idim u4 75-šè, á-bi 1,125 guruÅ¡ u4 1-šè. 109-140; Id., « Sumerian Language Use at GarÅ¡ana. 18 Zettler, R. L., « Administration of the Temple of Inanna at Nippur under the Third Dynasty of Ur: Archaeological and Documentary Evidence », in McGuire Gibson and Ronald D. Biggs (eds. . etc.). In the preceding periods, months were named according to local calendars, an usage that continued with the Third Dynasty of Ur, although now the calendar in use at Ur was also followed in other archives managed by or bound to the royal administration, such as those of PuzriÅ¡-DagÄn and GARÅ¡ana11. 5Many of them, about one third of the administrative documents, were sealed. , the delivery of animals was recorded at the central bureau through documents of a varied typology, depending on the organizational stage of the administration. This procedure had already been applied during the Sargonic period. Cet article traite des réformes établies dans la seconde moitié du XVI siècle par les administrateurs de Palerme pour résoudre les problèmes de plus en plus complexes en matière de gestion du patrimoine municipal, pour en garantir le contrôle du vice-roi envoyé par lâEspagne et pour satisfaire les demandes insistantes dâargent de la part de la monarchie ibérique. 4: Chronological distribution of Ur III texts. 33 Jones, T. B., and Snyder, J. W., Sumerian Economic Texts, op. La fiscalité et la comptabilité des entreprises sont des domaines complexes et techniques. For example, the documentation concerning distribution of food rations is almost totally absent. 91-101, with previous literature. vol. These were tablets with holes through which cords passed to attach them to a container. 31 Cf. Likewise, individual receipts presented by the foreman could be sent to other offices to compile other kind of documents. Mots avec "té" o "ét" (et avec les lettres dans n'importe quel ordre et à n'importe quel endroit du mot). 3  As an example : P. Gulotta, Introduzione al Pollaci Nuccio, in « Il Risorgimento in Sicilia », n. 2, anno III, april-june 1967, p. 199-211, 209. All these balanced accounts, inspection lists, inventories, receipt tablets, labels and bullae are only a sample of the rich typology of administrative texts that inform us about the accounting procedures in Ur III times. from month, was evidently written on the basis of a similar balanced account for the previous year, while section, was prepared after the individual receipts presented by the foreman. Sallabergerâs description is in our view a good starting-point: «Als âArchivâ bezeichnen wir hier die aus einer Institution stammenden Texte, ohne daà wir damit sagen konnten, sie seien in der Antike unbedingt an einem Ort aufbewahrt worden. As far as the improvement of the administrative structures is concerned, these reforms connected Sicily to the wider context of the Spanish imperial system. Seals were also impressed on envelopes (of which more than 3,000 are currently preserved) that sometimes wrapped the tablets, which in turn were usually ruled and unsealed. inventories, balanced accounts, lists of workers, etc.). 12 The earliest text dated by year stems nevertheless from the time of Eanatum I (see Sallaberger, W. and Schrakamp, I., « Philological Data for a Historical Chronology of Mesopotamia in the 3rd Millennium », in Walther Sallaberger and Ingo Schrakamp (eds. Certainly, as supposed by Antonino Giuffrida, the laws did not arise from the Viceroys ownâs decisions, but through them the working instruments of the Castilian Finances   became widespread and were put into effect27. CM 35, Leiden, 2006, pp. 43A very interesting example of how these containers were classified and managed can be found in the following text recording their delivery: 1 gipisaÄ kiÅ¡ib lá-ì, 1 gipisaÄ kiÅ¡ib nÃÄ-kas7 nu-ak, 1 gipisaÄ kiÅ¡ib énsi ma-da, 1 gipisaÄ kiÅ¡ib a-gù-a Äá-ra, kiÅ¡ib Da-da-ga, kiÅ¡ib pisaÄ-dub-ba, mu ús-sa a-rá 3-kam Si-mu-ru-um ba-hul-ta, mu Ur-bÃ-lumki-šè, 1 gipisaÄ kiÅ¡ib en8 tar, 1 gima-ad-lÃ-um kiÅ¡ib Lú-diÄir-ra. But the real difference with former periods was the acceptance of a common dating system with year-names throughout the Ur III state. These reports were presented as additions of incomes followed by addition of expenses, and kept as separate archive records or registered in the minute-books of the Senate's meetings15. ), The Organization of Power: Aspects of Bureaucracy in the Ancient Near East, SAOC 46, 2nd ed., Chicago, 1991, p. 105. Other cuneiform texts from these two sites were possibly found in the course of illicit excavations and are being sold in the antiquities market, but it is not easy to distinguish them from other texts coming from earlier looting. BuB 8, Winona Lake, 2014, pp. ), Studies in Sumerian Language and Literature. 36 workdays) were in service at the threshing floor of the field of Ninurra; 160 workers during 1 day (i.e. (These are containers) received by Dadaga (and) received by the chief bookkeeper, (with documents dated) from «the year after the year Simurrum was destroyed for the third time» (Å ulgi 33) to «the year Urbilum (was destroyed)» (Å ulgi 45). Ein âArchivâ ist aber nicht eine um einen Personennamen oder ein Thema zusammengestellte Textgruppe oder Dossier». The seal impression was the result of rolling a cylinder seal over the surface of the tablet. Their potentiality for research on the history of economy and administration, and, in general, for the history of early Mesopotamia, is immense. «charged to the account»). «workers for 1 day»). 27We can try to understand the bookâs structure by reading the work of father Lodovico Flori, who published in Palermo his Trattato of 1636. «workers for 1 day»). Other cuneiform texts from these two sites were possibly found in the course of illicit excavations and are being sold in the antiquities market, but it is not easy to distinguish them from other texts coming from earlier looting. For these reasons, the palermitan Town council introduced the use of a ledger (, ), the double entry bookkeeping system in the municipal administration, and established the office of the, (that is to say an auditor). Ricerche storiche, n. 16, August 2009, p. 257-276. By calculating this difference it was possible to evaluate the surplus or deficit of the city financial administration.This double entry book was also called «libro maestro» (that is to say general ledger) because this book summarized the entries of other accounting books. In general, a simple administrative text does not follow the usual Sumerian syntax. 20Actually, as we learn from other documents, the Chief accountants did not audit personally as established by the Viceroyâs law, but simply made sure that the Coaggiutori â that is to say their assistants â carried out the auditing for the time being. Die Verwaltungsorganisation der Finanzen des Königreiches von Sizilien und die Kontrollsysteme ab dem Zentrum bis zum Umkreis sind gekannt. They were chosen by the Chief accountant. Seal: Å akuge, scribe, son of Å araÄa. There are many examples from PuzriÅ¡-DagÄn and from the other administrations. The accountants had to use a book of capital value of the revenues, a journal and a book of injunctions for debt payment, a book of debtors, a book of the City Weapon Keeper, a book of allowances, and some more for recording exemptions from taxation, expenses and salaries. The date, which in its most complete form included the day, the month and the year name, could close the text. ), Special Volume in Honor of Professor Mamoru Yoshikawa, op. 249-278. 427-458. Finally, when all these documents had been used wherever necessary, they were archived in tablet-containers, which were tagged with. Die Vizekönige reglementierten die Funktionen des Revisores und legten die Menge und die Typologie seiner Rechnungsbücher fest. Furthermore, until not long ago, when sorting out the Archives, âdiplomaticâ sources were preferred in those kind of projects to financial ones, which favoured the loss of accounting records3. Thus we have large quantities of texts from private archives (Nippur, TÅ«ram-ilÄ« archive, SI.A-a archive); rural estate archives (AradÄu archive, Å u-EÅ¡tar archive, GARÅ¡ana); a temple archive (Nippur); provincial archives (Umma, Girsu, IrisaÄrig); and archives from royal institutions (Ur and PuzriÅ¡-DagÄn). XIV. Most of them date from the XVIII century and present compound entry registrations25. 2 Molina, M., Database of Neo-Sumerian Texts, http://bdtns.filol.csic.es, 2002â. 1 reed-bucket (with) receipt tablets of Lu-diÄira. Se conocen bien la organización administrativa de la hacienda del REino de Sicilia y los sistemas de control del centro sobre la periferia.
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