ART

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Eicoste


(εἰκοστή). A customs duty of one-twentieth (five per cent.) upon all commodities exported or imported by sea in the States of the allies subject to Athens. This tax was first imposed in 413 - 412 BC, in the place of the direct tribute (φόρος) which had up to this time been paid by the subject allies; and the change was made with the hope of raising a greater revenue ( Thuc.vii. 28). This tax, like so many others, was farmed, and the farmers of it were called εἰκοστολόγοι.

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