„Κατάκριμα. Strafzahlung oder Steuer? Überlegungen zur Steuererhebung im römischen Ägypten in iulisch-claudischer Zeit anhand von P. Oxy. XLI 2971, SB XIV 11381, SPP IV p. 70-71, BGU VII 1613 und OGIS II 669“, ZPE 124, 1999, 157-190. (original) (raw)

Around 190 documents – papyri, inscriptions, ostraca – testify the office of cosmetes during the period from the 1st until the middle of the 4th century AD for Roman Egypt. The office of cosmetes is a municipal office, such as the office of gymnasiarch or the office of exegetes, which became compulsory in the end of the 2nd or 3rd century. The aim of this study is to collect all the evidence of cosmetes in Egypt and to examine the office of cosmetes based on the current sources. Among others, discussed are the structure of the office, its development, the duties and responsibilities of the cosmetes and his socio-economic background. This study comes 64 years after the doctoral thesis of E. L. de Kock.