the direct government of the city must have passed § 2. Subordinate Administration. The supreme control of the finance was then the duty of the orators acting as advisers to the assembly; but if all questions were there debated, and if all speakers had to be acquainted with these matters, the detailed administration must have been of such a kind as to make it easy to get an insight into the financial condition of the city. How this was done we must now enquire. the The administration was the function of the Duties of council and the subordinate offices. The relation of Council. the council and assembly was in this the same as in all other matters. The council had no independent power; it was only the committee of the assembly, whose duty was to bring into order the mass of details which would otherwise have interfered with its freedom of action. In finance, inasmuch as here so much depends on accuracy of detail, the duties of the council were more extended, and those of the assembly smaller than in other departments. The ordinary income of the state came from the sale of taxes, the letting of public lands and mines, and a number of smaller dues, fines, etc. These having been in the first instance paid to the λnpwтoí officials (of whom more presently), they, as soon as the money was received, paid it in to the arоdεктаí, who received it in the Boulevτýptov in the presence of the council, or more strictly of the πpuráveis. The money thus passed into the possession of the state; but the central bureau was not presided over by a single man, but by the 500 councillors. If the money were wanted for immediate use it would then probably be at once paid out by the dπodexтaí to the heads of the departments which required it; to the eσμoθέται, or to the στρατηγοί and ἀθλοθέται. Once a month the рутáveis had to deliver before the ÉKKλŋoía an exact account of all moneys received and expended by them during this period'. It is in this monthly account given by the πρvτáveis to the EKKλnoia that we must first look for the basis of the supreme finance administration, because in it would be apparent whether the receipts exceeded the necessities of the time, or whether there was a deficit. It was by a comparison of these published accounts, month by month, and year by year, that politicians would get the information they desired. It was there that the summary of the expenses of the time was to be found. It was by means of these accounts that surplus or deficit became apparent. This, therefore, was the mode in which the 1 Cf. Gilbert, St. 1. p. 323. people were kept informed as to the condition of the public exchequer. The council was moreover the intermediate body which tabulated the requirements of each department, in order that they might be easily explained to the assembly, and it was the council who were responsible for calling attention to any necessary changes. Suppose on any occasion the income did not suffice for the expenditure-that the proceeds of the mines were not sufficient to pay for the building of new triremes, or the other taxes did not bring in enough to pay for the διωβελία. The τριηροποιοί or θεσμοθέται would as usual apply to the council for the money which they required to build the ships, or give the two obols at the festival; but the council had not the money: either the expenses had increased, or owing to disasters at sea the income had diminished. It rested with the council to meet the difficulty, for they were responsible to the assembly, and would be called to account if the triremes were left unbuilt, or the two obols not paid. But they had no power themselves to raise new taxes, and there was no large reserve fund of which they had the disposal. Their only method of action would be to come before the assembly, and there announce the deficit. The orators would thereupon propose means of relief. Many suggestions would be made; a full discussion might take place on the financial condition of the city; but if the πρоσTáTηs of the time had a strong position, the assembly would accept his advice and act on his policy. This was doubtless the procedure in the case of the loans from the sacred treasure of which we have record. During the rule of Pericles, and throughout the Peloponnesian war, the tribute was often not sufficient to meet the extraordinary expenses. The στρατηγοί, the ἀθλοθέται, the θεσμοθέται found themselves without the necessary supplies; they gave notice to the council; the πруτáveis, probably after enquiry, brought the matter before the assembly, and the proposal was made to raise the money by borrowing from the sacred treasures. During the Peloponnesian war of course this was often necessary. It had become customary to meet a great number of the regular expenses of the state by charging them on the proceeds of the tribute paid by the allies, which were under the charge of the Hellenotamiai. When owing to the revolt or poverty of the allies the tribute failed, either the Generals or the Hellenotamiai would report to the council that there was no longer money to make the usual payments. The council reported to the assembly. The assembly decided (probably by the advice of the leading orator of the time) that money should be paid in to the Hellenotamiai from the treasure stored in the temples. The council chamber thus formed the central bureau, from which direction and control could be exercised over all departments; and all payments were made by the Prytanies, sitting as the representatives of the people, through their clerks the ἀποδεκταί, a body of men appointed annually by lot. The monthly accounts which had to be laid before the assembly were probably drawn up by the Prytanies themselves or their "secretary" (ypaμμateús), unless—as is possible-this was one of the duties of the Logistai. These Logistai were a board of 30 men, who were Logistai. appointed by lot. They were the public accountants of the state. The monthly accounts of the Prytanies, though they afforded a means of comparing the total income and expenditure for the month, and would ordinarily prevent any extensive fraud on the part of the members of the council, would yet have to be much supplemented if the orators and politicians were to possess the information necessary for preparing financial schemes, and getting a grasp of the condition of affairs. It was the duty of the Logistai, at the command of the council or assembly, to supplement these, as often as was desired, by preparing tables of statistics. Whenever a statement was required of the total expenses of any department, or of the debts of the state, or the produce of a tax, application would be made to the Logistai, who had then to produce the information. This duty was of most consequence at the annual examination of the retiring magistrates, and at the quadrennial examination of all the public accounts. Every magistrate, before he retired from office, had to produce an account of all the public money of which he had had charge. It was the duty of the Logistai, as public accountants, to examine these accounts; and to test their accuracy by comparing them with one another. If in the accounts of the Treasurers of the Goddess, or the Hellenotamiai, a sum was entered |