W. Marc Gilfillan CPA

The Rosetta Stone, discovered by Napoleon, was possibly the single most helpful Egyptian archaeological find to date. The Stone had duplicated writing in 3 different languages: Egyptian hieroglyphs, demotic (also called Egyptian script) and Greek. Using the Greek translation, archaeologists figured out how to understand the Egyptian script and subsequently the pictographs. However, the query remains: Egyptians had paper, called papyrus, so why was the writing carved in stone? Furthermore, why 3 languages? And why Greek?

The Stone has been around since 3000 B.C. The Rosetta Stone was created around 200 B.C. while Ptolemy V was in power (an emperor of Greek origin). So what happened to the Pharaohs? By this point in history, Egypt was taken over in 700 B.C. by the Assyrians, after that the Persians, and finally the Greeks in 330 B.C. After an existence of 2000+ years, Egypt was in decline.

The Ptolemy dynasty were for the most part good kings, but in 200BC, during which the Rosetta Stone was etched, Egypt had just ended a 10-year long civil war. The civil war started over excessive and oppressing taxation put in place by tough Greek tax collectors. When the war ended there was still much unrest. Ptolemy V put into a effect a Proclamation of Peace which gave forgiveness for any rebel and tax debtors, lowered taxation practices, stopped forced conscription into the navy, and restored tax immunity to the priesthood, temples, and their crops and lands, as it had been in the reign of the ancient Pharaohs. If you’re feeling the pressure with today’s taxes, call a Raleigh NC CPA for all your tax-related needs!

This turned out to be a great edge and financial windfall for the priests and temples and they desired to be sure first all people knew it and, second, didn’t want it to be thrown away again at some point in the future.

As a result, “Rosetta Stones” were carved and put in front of each temple throughout Egypt. The Rosetta stones proclaimed to all that tax immunity had been given to the priesthood and this temple and was a “Do Not Enter” sign to cease the lawlessness of the king’s tax collectors. Go here if you want help with modern-day Tax Preparation, bookkeeping, and payroll in Raleigh NC.

This still begs the question: why carved into stone? The answer is because the priesthood wanted to make sure it wouldn’t fade in history or able to be easily disposed. Another question was why was it written in three languages? The Stone was written in three languages because all could see and follow the message the priests desired to send to everyone of the country. The stone was written in Greek to be very clear to the king’s tax collectors that they couldn’t even set foot in the gates of the temple.

So, the most important Egyptian archaeological find in history, the stone translated the mysterious language of the Egyptians, made us capable of discovering the secrets of hieroglyphic writing and thereby the key to unlocking the history and the understanding of the Egyptian way of life for 3000 years was, in truth, a tax document.

Keep an eye out for my next chapter in his History of Taxes series: Taxes and The Colussus of Rhodes.

Ancient Egypt wasn’t a land of terrible taskmasters and oppressed slavery – that is only the stigma we get from the tale of Moses, which came at a time of turmoil in Egypt. Modern translations of Egyptian language tell a tale of life in ancient Egypt was usually bountiful and peaceful. The land was rich, women and men had roughly equal rights and life was enjoyed. Now, there were tax collectors, as numerous as “the sands of the seas”. The high level of Egyptian life was maintained by these “scribes” whose job was enforcing the Pharoah’s tax policies. Almost everything was taxed – sales, slaves, foreigners, imports, exports, and businesses. Agriculture was taxed at a hefty 20%. There was also a tax on cooking oil and inspectors would make continuous visits to kitchens to ensure that free drippings were not being wasted instead of the taxed oil.

The word “freedom” ironically in ancient Egypt referred not to someone’s political or social liberty but to one’s tax level. If you were “free,” it meant that you paid no taxes. Interestingly, the word can’t be found anywhere in the Egyptian language. Good thing we live in this time eh?

However, the scribes were never brutal (at least in theory). They were taught to act kindly towards the poor and defenseless. One ancient translation instructs: “if a poor farmer is in arrears with his taxations, remit two-thirds of them.”

Another translation instructs scribes to “cheer up everyone and to direct them into a good mood.”

And, if someone is suffering under the stress of their taxes, or is at the end of his means to pay them, you must let the case go unchecked.” This lenient policy was called “philanthropa”. From this word we get the word philanthropy.

Over the 3000 years of the Egyptian empire, there were many periods of humane and decent tax administration.

Keep an eye out for W. Marc Gilfillan’s next chapter in his History of Taxes series: Taxes and the Greeks.