in ancient Egypt

Taxation, according to Dr. David Silverman, Curator, Egyptian section of the Museum, was a fact of life for all the pharaoh's subjects throughout ancient Egyptian times. Administrative texts, literary texts, letters and scenes from tombs have provided archaeologists and historians with definite but fragmentary evidence of taxes, tax collectors, (unadvisable) whining about taxes, and oh yes, even tax shelters—for the lucky few.

As early as the first dynasty of the Old Kingdom (3000-2800 B.C.) there is documented evidence of a biennial event, the "Following of Horus," no less than a royal tour when the pharaoh appeared before his people—and collected taxes. These revenues were due to him in his dual, and indisputable, role, as the head of state and the incarnation of the god Horus.

While there is no evidence that April 15 was the day of reckoning, ancient Egyptians had to contend with heavy taxes that were at least an annual affair, and included levies on cattle, grain—and payment in various kinds of human labor. Add to that ad hoc taxes that could be imposed at any time that the pharaoh saw fit (a military campaign or work on royal tombs might require extra revenue).

With all the taxes that were imposed, it is not surprising that there was a little bit of, well, whining about taxes. Examples of ancient complaints about taxes have survived, though we don't know what happened to those who complained. In one letter from the New Kingdom, a priest protested what he saw as excessive taxes, saying, "It is not my due tax at all!" (Sally L.D. Kadary, "Taxation," in D. Redford [ed.] Oxford Encyclopedia of Ancient Egypt, vol. III [New York, 2001], pp.351-356)

Tax shelters—royal charters of immunity from taxes—are documented as early as the fourth dynasty in the Old Kingdom (2625-2500 B.C.). The staff and the property of temples and foundations—often themselves funded through tax revenues—sought and appeared to have received such immunity from taxes, including immunity from compulsory labor.

Dr. David Silverman, the Eckley Brinton Coxe, Jr. Professor and Curator of Egyptology, is Curator-in-Charge of the Museum's Egyptian Section, and Chairman of the Department of Asian and Middle Eastern Studies at the University of Pennsylvania. A prolific writer, Dr. Silverman has published many books, articles and reviews and he has presented his papers at professional meetings throughout the world. He has completed extensive fieldwork in Egypt and has served as a curator for many exhibits of Egypt and the Ancient World for major museums in the United States.