Once the new tax system had been introduced, in 378/7 B.C., there were a number of impositions of eisphora. The objective was to meet war expenses of the 370s and 360s. By the time that the third was imposed, equal treatment for taxpayers was out of the question. Yet one more heavy burden had been placed on the shoulders of well-to-do citizens. It was called proeisphora (property-tax in advance), and it involved the three hundred richest Athenians, including the approximately fifty metics - those who also undertook liturgies, in particular the trierarchia - being under an obligation to deposit with the bank, by way of advance payment, the sum total of the eisphora. These metics had later on to get their money back pro rata from the other taxpayers. This was how swift payment of the eisphora into the treasury was assured.
Later on, the three wealthiest of each syndicate were obliged to make an advance payment of the entire sum corresponding to their group. They recouped themselves for the other members.
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| | introduction | landowning-farming | trade | mines | | |||
| | state welfare | liturgies | private property | | |||
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