23 000 tabliczek z okresu staroasyryjskiego – większość z nich koło 1900 roku przed naszą erą. Wśród nich list o szmuglowaniu cyny w bieliźnie do miasta Kanesz, kilka porad jak oszukać urzędników od cła i podatków. Ponad to list od syna do ojca, w którym syn chwali się, że nauczył się pisać i czytać.
„The agreement struck between Kanesh and Ashur regulated the activities of the trade in terms of authorised or prohibited goods as well as in terms of taxes to be applied to transactions. For example, iron – a rare and expensive metal costing up to 7 times the price of gold – and the lapis lazuli extracted from distant Afghanistan were sold under state monopoly.
Mirroring these regulations, a system of contraband was set up, either to avoid paying the relevant taxes or in order to trade restricted products. Thanks to the letters they wrote, we know of some of the taxes Old Assyrian merchants were supposed to pay: transport and import taxes upon arrival in Kanesh, tolls and duties on goods and persons en route and an export tax upon departure from Ashur.
Where there is a will there is a way, and for smugglers this was the ‘narrow track’. Going through the mountainous paths of Anatolia, merchants got around some of the taxes by taking a detour away from authorised routes and checkpoints. Lacking the protection offered on official routes, the journey was more perilous, exposed to wild beasts, highway thieves and a harsh climate.
Smuggling also meant fooling the customs system either by not declaring taxable goods or by making a partial declaration. Along with the underwear trick elaborated by Buzazu, the merchants’ letters describe various ruses, whether that meant paying off the guards or hiring mules among the locals who would have known the place inside out.”
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