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"Minimum subject to 'vicesima hereditatium'", J. F. Gilliam, "American Journal of Philology", vol. LXXIII, 1952, 4 : [recenzja]

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3 9 0 JOURNAL OF PAPYROLOGY i n t h e s a m e m a n n e r i. e. q u a s i i n p u b l i c . T h e a u t h o r c e n d e a v o u r s t o r e c o n c i l e t h e p r a c t i c e of t h e t e s t a t o r s w i t h t h e p r e s c r i p t i o n s of t h e senatus consultum. E . W e i s s , Procurator ex testamento ( S t u d i i n o n o r e d i V . A r a n g i o -R u i z I V , 68 f f . ) . T h e j u r i s t i c a n d n o n j u r i s t i c s o u r c e s , t h e p a p y r i a n d t h e i n s c r i p -t i o n s i n d i c a -t e a n u m b e r of i n s -t a n c e s , i n w h i c h -t h e -t e s -t a -t o r w i -t h a v i e w t o h i s will, e n t r u s t s t h e t h i r d p a r t y w i t h i t s e x e c u t i o n a f t e r his d e a t h . T h e a u t h o r e n d e a v o u r s t o p r o v e t h a t i n t h e s e cases i t is n o t t h e q u e s t i o n of t h e e x e c u t o r s of t h e t e s t a m e n t b u t of t h e a p p o i n t -m e n t of a procurator. I n t h e p a p y r i t h e r e a p p e a r s s u c h a procurator ex testamento in t h e l a s t will of a R o m a n eques A n t o n i u s S i l v a n u s d a t e d 142 A . D . (cf. A r a η g i о - R u i z, Negotia, N o . 47, p . 129).

J . F . G i l l i a m , Minimum subject to "vicesima hereditatium''' ( r e p r . A m e r i c a n J o u r n a l of P h i l o l o g y , v o l . L X X I I I , 4 , 1952). T h o u g h t h e π έ ν η τ ε ς of Dio Cassius ( L V , 25, 5) is t o o v a g u e a t e r m t o b e a c c e p t a b l e , t h e p h r a s e s u s e d b y P l i n y P a n e g y r i c 39. 5 — 4 0 s e e m c l e a r l y t o i n d i c a t e h o w l i m i t e d t h e p r a c t i c e of t h e e x e m p t i o n w a s . T h e M i c h i g a n p a p y r u s s t r e n g h t e n s t h i s i m p r e s s i o n a n d s h o w s t h a t t h e e s t a t e s e v e n of ca 1900 d r a c h m a s w e r e t a x e d . I n a n y e v e n t , t h e vicessima w a s n o t s i m p l y a t a x l e v i e d o n t h e r i c h , e v e n i n t h o s e p e r i o d s w h e n e x e m p t i o n s w e r e n o t c u r t a i l e d or a l t o g e t h e r r e v o l t e d . T h i s c o n c l u s i o n f u r n i s h e s s u p p o r t f o r D i o ' s e x p l a n a t i o n of t h e e x -t e n s i o n of c i -t i z e n s h i p i n 212. I -t is q u i -t e p r o b a b l e -t h a -t Dio w a s n o -t r i g h t t h o u g h i t c a n n o t b e d e n i e d t h a t C a r a c a l l a m i g h t h a v e h a d o t h e r m o t i v e s . R u t i n itself D i o ' s s t a t e m e n t is q u i t e r e a s o n a b l e a n d i t s p l a u s i b i l i t y is s t r e n g h t e n e d b y t h e f a c t t h a t C a r a c a l l a r a i s e d t h e t a x b y 10 p e r c e n t s : h e w a s e v i d e n t l y i n t e r e s t e d i n i n c r e a s i n g h i s r e v e n u e s b y t h i s p a r t i c u l a r t a x . P R O C E D U R E

E . S с h ö n b a u e r , Attische Klagen in neuer Quellenschau (S.A. a u s d e m A n z e i g e r d e r p h i l . - h i s t . K l a s s e d . ö s t . A k a d . d . W i s s . , J h g . 1952, N o . I ) .

I n t h i s d i s s e r t a t i o n w h i c h is v e r y i m p o r t a n t f o r t h e p a p y r o l o -gists, t h e a u t h o r c o n s i d e r s t h e A t t i c legal a c t i o n s f r o m a n e w p o i n t of v i e w n a m e l y : t h e A t t i c r e g u l a t i o n of l a n d e d p r o p e r t y . H e a s s e r t s

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