Professional Documents
Culture Documents
the Third Dynasty, is sparse, existing only on vessels from the Step Pyra-
mid complex. The titles employed for nomarchs at that time were the
1 Economies are all influenced by the economic structures in which they operate:
M. I. Finley, The Ancient Economy (Berkeley: University of California Press, 1999), 26–27;
G. M. Feinman, “Archaeology and Political Economy: Setting the Stage,” in Archaeological
Perspectives on Political Economies, ed. G. M. Feinman and L. M. Nicholas (Salt Lake City:
University of Utah Press, 2004), 2.
Warden, L. A. (2013). Pottery and economy in old kingdom egypt : pottery and economy in old kingdom egypt. Retrieved from
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224 chapter seven
same as seen in the Fourth Dynasty.2 From the Fourth Dynasty through
the early Fifth Dynasty, the evidence is more robust and it is apparent
that the management of the provinces was entrusted to officials bearing
titles such as, but not limited to, ἰmἰ-r wpt (Overseer of Commissions/
Apportionments),3 sšm tꜣ (Leader of the Land),4 and/or hḳꜣ spꜣt (Ruler
of the Nome).5 These individuals supervised at least two nomes at any
given time, which meant that their attentions would have been divided
between differing populations and large expanses of land.6 The adminis-
trators of Lower and Upper Egypt bore many of the same titles, particu-
larly ḥḳꜣ ḥwt-Ꜥꜣt (Ruler of the Great Estate) and ἰmἰ-r wpwt.7 Yet even at this
early period there were some distinctions, for example Lower Egyptian
provincial officials also being Ꜥḏ-mr (District Official) while Upper Egyp-
tian officials bore sšm tꜣ, implying different handling and conceptions of
the two regions.8 All officials were buried in the capital; they lived their
lives there and not in any of the provinces which they managed, many of
which were hundreds of miles distant.9 The nomarchs were more closely
tied to the royal house than they were to the nomes they managed.10
In the third millennium bc, a distant administrator equated to a dis-
tant and ephemeral authority figure with no on-the-ground knowledge of
his nomes or their populations. Issues like personal wealth, land owner-
ship, and land use appear to have been quite complex at the local level.
It seems likely that provincial land holdings would have been dispersed
in multiple locations as a safeguard against unpredictable Nile floods.11 A
2 É. Martinet, Le nomarque sous l’ancien empire (Paris: Presses de l’université Paris-
Sorbonne, 2011), 111.
3 D. Jones, An Index of Ancient Egyptian Titles, Epithets and Phrases of the Old Kingdom,
vol. 1–2 (Oxford: Archaeopress, 2000), 88.
4 Ibid., 975.
5 Ibid., 683.
Copyright © 2013. BRILL. All rights reserved.
6 N. Kanawati, Governmental Reforms in Old Kingdom Egypt (Warminster: Aris and
Phillips, 1980), 1–2; K. Baer, Rank and Title in the Old Kingdom: the structure of the Egyptian
administration in the fifth and sixth dynasties (Chicago: University of Chicago Press, 1960),
274–275; H. G. Fischer, Dendera in the Third Millennium B.C. down to the Theban Domina-
tion of Upper Egypt (New York: Metropolitan Museum of Art, 1968), 12.
7 Martinet, Le nomarque sous l’ancien empire, 116, 121, 128, Tab. A.
8 Ibid.
9 N. Kanawati, The Egyptian Administration in the Old Kingdom: Evidence on its Eco-
nomic Decline (Warminster: Aris and Phillips, 1977), 77; H. G. Fischer, “Four Provin-
cial Administrators at the Memphite Cemeteries,” JAOS 74 (1954): 26–34; M. Baud and
D. Farout, “Trois biographies d’Ancien Empire revisitées,” BIFAO 101 (2001): 43–57.
10 Martinet, Le nomarque sous l’ancien empire, 134.
11 M. Lehner, “Fractal House of Pharaoh: Ancient Egypt as a Complex Adaptive System,
a Trial Formation,” in Dynamics in Human and Primate Societies: Agent-Based Modeling of
Warden, L. A. (2013). Pottery and economy in old kingdom egypt : pottery and economy in old kingdom egypt. Retrieved from
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Created from brown on 2018-02-07 15:53:03.
royal administration and state revenue 225
diverse land portfolio ensured that even if some land was poorly flooded
and gave a poor yield, other fields might be in better-watered areas. While
ideal for the individual landholder, this means that bookkeeping would
have been quite challenging for an administrator at the multi-regional
level.12 Matters were further complicated as land control and use might
have been different from the actual ownership of the land.13 The ceramic
industry was not held to any standard which would aid in accounting for
bread or beer distribution, and the baking and brewing industries do not
appear to have offered any other avenue for accounting.14 Without stan-
dardized accounting, it is improbable that a royal administrator would
have been truly and fully informed of provincial structure, wealth, and
needs based solely on occasional visits. Under the loose provincial struc-
ture prevalent in the early Old Kingdom, the central government would
not have had thorough knowledge of each provincial individual or the web
of personal connections which would have bonded each village together.
Provincial temples provided the king with no administrative support, as
there is no evidence that their cults or their priesthoods were any more
centrally organized at this juncture.15 Instead, they were small affairs,
locally built and dedicated to local gods.16 The provincial administration
existed without direct control over the nomes themselves, resulting in an
unincorporated and poorly networked provincial administration. If any-
thing, the use of titles to unify the nomarch while still keeping the entities
of Lower and Upper Egypt distinct echoes the ideology of the royal house
as unifier of the two lands rather than being a statement of the political
unity and political power.
Social and Spatial Processes, ed. T. A. Kohler and G. J. Gumerman (Oxford: Oxford University
Press, 2000), 297, 298–305 for basin agriculture and its effects on social organization.
12 Andrew Monson, though discussing Ptolemaic economy, proposes a demographic
Copyright © 2013. BRILL. All rights reserved.
model for land ownership which could potentially be applied to the Old Kingdom as well.
Land use when a population size is low and available land is great is too costly to measure
or control, simply because access can be so easy. Old Kingdom Egypt fits both of those
criteria. Thus, if there were large categories of provincial public land, as suggested in his
model, it would be almost impossible for a central administrator to understand or measure
its use or yield. See: A. Monson, “Royal Land in Ptolemaic Egypt: A Demographic Model.”
JESHO 50, no. 4 (2007): 364.
13 Lehner, “Fractal House of Pharaoh,” 297; C. J. Eyre, “Feudal Tenure and Absentee
Landlords,” in Grund und Boden in Altägypten, ed. S. Allam (Tübingen: Selbstverlag des
Herausgebers, 1994), 110–111.
14 See Chapter 4–6.
15 Fischer, Dendera in the Third Millennium B.C., 23–34.
16 B. J. Kemp, Ancient Egypt: Anatomy of a Civilization (London: Routledge, 2006),
112–142.
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226 chapter seven
17 S. J. Seidlmayer, “Town and State in the Early Old Kingdom: A View from Elephan-
Copyright © 2013. BRILL. All rights reserved.
tine,” in Aspects of Early Egypt, ed. J. Spencer (London: British Museum Press, 1996), 112;
M. Ziermann, “De l’habitat à la ville fortifiée: Elephantine. Données choisies sur
l’urbanisation et l’architecture,” Archéo-Nil 12 (2002): 31.
18 M. Ziermann, Die Baustrukturen der älteren Stadt (Frühszit und Altes Reich) (Mainz:
Philipp von Zabern, 2002), Abb. 41; Seidlmayer, “Town and State,” 119.
19 M. Lehner, The Complete Pyramids (London: Thames and Hudson, 1997), 96.
20 J.-P. Pätznick, “La ville d’Éléphantine et son matériel sigillaire: enquête sur un arte-
fact archéologique,” CRIPEL 22 (2001): 142.
21 J.-P. Pätznick, Die Siegelabrollungen und Rollsiegel der Stadt Elephantine im 3. Jahr-
tausend v. Chr.: Spurensicherung eines archäologischen Artefaktes (Oxford: Archaeopress,
2005); Pätznick, “La ville d’Éléphantine,” 143–145; D. Raue, “Who was Who in Elephantine
of the Third Millennium BC?” BMSAES 9 (2008): 4–7.
22 N. Strudwick, The Administration of Egypt in the Old Kingdom: The Highest Titles and
their Holders (London: Keagan Paul International, 1985), 338.
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royal administration and state revenue 227
23 J. Nolan, “Mud Sealings and Fourth Dynasty Administration at Giza” (PhD diss., Uni-
versity of Chicago, 2010), 324–325.
24 Strudwick, Administration of Egypt, 337.
25 E. Martin-Pardey, “Gedanken zum Titel (ἰmἰ-rꜤ wpt),” SAK 11 (1984): 231–251.
Copyright © 2013. BRILL. All rights reserved.
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228 chapter seven
no centralized survey and revenue collection because the ancient Egyptian bureaucracy
simply was not large enough to handle such tasks.
31 L. Pantalacci, “De Memphis à Balat: Les liens entre la residence et les gouverneurs de
l’oasis à la VIe dynastie,” in Études sur l’Ancien Empire et la nécropole de Saqqâra dédiées
à Jean-Philippe Lauer, ed. C. Berger and B. Mathieu (Montpellier: Université Paul Valéry,
Copyright © 2013. BRILL. All rights reserved.
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royal administration and state revenue 229
and the titles of the Fourth and Fifth Dynasties largely abandoned.37 The
increase in the number and range of titles marks “plusieurs modèles
d’administration provincial” as existing in the Sixth Dynasty.38
Lower Egypt and Upper Egypt continued to be divided in this period,
but Upper Egypt was further parceled into many separate administrative
bodies, including the Head of the South.39 While this might have lent
some administrative coherence within a region, the constantly changing
location of administrators like the Overseer of the South and the Vizier
of Upper Egypt suggests that the challenge of communication was never
fully addressed.40 With such a complex, non-unified structure, distance
between the royal house and its administrators would have borne great
effect on the relationship between crown and province. The distance
between Memphis and Aswan is 620 kilometers, a distance which would
have taken over 10 days to travel via boat.41 The distance from Memphis
to the Dakhla oasis would have been similar.42 J. C. Moreno García argues
that regions closer to the capital at Memphis, such as Lower Egypt and
portions of Middle Egypt, were governed by the royal house and centrally
based administrators by virtue of proximity; travel within this larger region
from the capital took under nine days.43 However, this scenario does not
equate to close, regular, daily government control of the provinces as it
still preserves distance and separation between the two.
At the same time, the royal house began building kꜣ chapels attached to
provincial temples, dedicated to the cult of members of the royal family.
These provincial kꜣ chapels were dedicated to the soul of the king, queen
mother, or favored nobles.44 This practice is documented in both Upper
39 Fischer, Dendera in the Third Millennium B.C., 68–69; Martinet, Le nomarque sous
l’ancien empire, 211–212.
40 Kanawati, Governmental Reforms, 129–130.
41 J. C. Moreno García, Ḥwt et le milieu rural égyptien du IIIe millénaire. Economie,
administration et organisation territoriale (Paris: Honoré Champion, 1999), 243–245.
42 Pantalacci, “De Memphis à Balat,” 345.
43 Moreno García, Ḥwt et le milieu rural, 243–248.
44 W. M. F. Petrie, Abydos I (London: EEF, 1902), 9; D. O’Connor, “The Status of Early
Egyptian Temples: An Alternate Theory,” in The Followers of Horus: Studies Dedicated to
Michael Allen Hoffman, 1944–1990, ed. R. Friedman and B. Adams (Oxford: Oxbow, 1992),
90; E. Brovarski, “Abydos in the Old Kingdom and First Intermediate Period, part 2,” in For
His Ka: Essays Offered in Memory of Klaus Baer, ed. D. P. Silverman (Chicago: The Oriental
Institute, 1994), 16–17.
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230 chapter seven
and Lower Egypt, with kꜣ chapels being documented at sites like Tall Basta,45
Coptos,46 al-Kab, Akhmim, Assiut, Zawiyet al-Mayetin, Memphis,47 Aby-
dos, and Hierakonpolis.48 These temples appear to have been generally
small in scale.49 While the presence of royal chapels illustrates an expan-
sion of royal interest in the provinces at this late time, their size suggests
that they had restricted economic authority and limited resources. None-
theless, their influence would have been very real to the provincial elite
in the region of these new-found institutions, who would have become
enriched, empowered, and economically linked to the state.50
Concurrent to the erection of kꜣ chapels, royal decrees such as the Aby-
dos Decree of Neferirkare,51 the Abydos Decree of Teti,52 and a group of
Sixth to Eighth Dynasty decrees from Coptos53 show that royal economic
activities did bear effects upon the provinces. Most of these documents
were written to protect specific royal cults attached to the provincial kꜣ
chapels and temples,54 frequently exempting them from the labor corvée.55
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royal administration and state revenue 231
This practice seems to mark the spread of royal power into the provinces,
using temples as a node of easy access into local bureaucracies—though
not all provincial temples seem to have been used in this fashion.56 A pro-
vincial temple could be protected by multiple decrees, written by different
kings over the course of several reigns; the current king could also remove
exempt status, as shown by the letter of the young Pepi II included in the
biography of Harkhuf.57 However, the decrees always exempted labor and
very rarely goods; moreover, they were typically granted to cultic insti-
tutions which were explicitly royal.58 Royal penetration into the prov-
inces through provincial temples was but one node of economic activity
amongst many; these decrees and the kꜣ chapels with which they were
associated were far from the defining factors in any local economy.
The Sixth Dynasty illustrates new royal strategies, with a decentraliza-
tion of the administration occurring in tandem with royal marriage into
important provincial elite families.59 The power of provincial individu-
als apparent in such a scenario should not be seen here as usurpation of
royal prerogatives, but rather as an expression of power they had held
throughout the Old Kingdom. It is highly improbable that the Old King-
dom state ever exerted the type of close control and expansive power nec-
essary for comprehensive economic redistribution or even for large-scale
government involvement in private economic ventures. Government
bureaucracy was simply too inefficient,60 and the central government’s
approaches to the provinces were constantly changing. Local economic
knowledge would have remained local.61 Obviously the royal house was
interested and invested in the provinces, but just as clearly it did not
control them so much as maintain open lines of access to them. Despite
the challenges presented by the Egyptian administration, advocates of
56 Papazian, “Domain of the Pharaoh,” 111, 272–286. Papazian also notes the role of
Copyright © 2013. BRILL. All rights reserved.
New Towns in the pharaoh’s expansion of bureaucracy. For an example of an Old Kingdom
provincial temple which does not seem to have had any state involvement but is instead
expressive of local identities, see M. Bietak, “The Early Bronze Age III temple at Tell Ibra-
him Awad and its Relevance to the Egyptian Old Kingdom,” in Perspectives on Ancient
Egypt: Studies in Honor of Edward Brovarski, ed. Z. Hawass, P. der Manuelian, and R. B.
Hussein (Cairo: Supreme Council of Antiquities, 2010), 65–77.
57 Urk. I, 131: 4–7.
58 Warden, “Centralized Taxation.”
59 Martinet, Le nomarque sous l’ancien empire, 225, 231–233.
60 C. Eyre, “On the inefficiency of bureaucracy,” in Egyptian Archives: Proceedings of
the First Session of the International Congress Egyptian Archives / Egyptological Archives,
Milano, September 9—10, 2008, ed. P. Piacentini and C. Orsenigo (Milano: Cisalpino,
2009), 23–28.
61 Eyre, “On the inefficiency of bureaucracy,” 29.
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232 chapter seven
The textual evidence outlined above provides a window into the financial
management and wealth creation mechanisms of the state. Old Kingdom
royal administration broke its high fiscal offices into the branches of the
granaries (šnwt/šnwty) and the treasury (pr ḥḏ/prwy ḥḏ). The institution
of the treasury seems to have been involved with goods like linen, wine,
and oil. The granary, on the other hand, served as grain storage.63 Both
institutions could perhaps have serviced the whole country, though the
textual evidence does not prove this; there also could have been local
or private versions of the granary and treasury. N. Strudwick documents
fewer bearers of high treasury office than high granary office.64 This could
perhaps indicate that the granary was the larger institution dealing with a
larger volume of goods, particularly wages. For the purposes of this study,
both institutions are treated as a unity, referring to the unit simply as ‘the
treasury,’ as the goal of this study is not to elucidate the different organs
Copyright © 2013. BRILL. All rights reserved.
62 See Chapter 1.
63 Strudwick, Administration of Egypt, 265–268, 294, 299.
64 Ibid., 265–270, 290–294.
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royal administration and state revenue 233
65 Examples of mining and quarrying include: R. Kuper and F. Förster, “Khufu’s ‘mefat’
expeditions into the Libyan Desert,” EA 23 (2003): 25–8, G. Möller, Die Felseninschriften
von Hatnub (Leipzig: J.C. Hinrichs, 1928), I. Shaw, “Pharaonic Quarrying and Mining: Settle-
ment and Procurement in Egypt’s Marginal Regions,” Antiquity 68 (1994): 113ff; D. Arnold,
Building in Egypt: Pharaonic Stone Masonry (New York, N.Y.: Oxford University Press, 1991),
31; S. Vereecken, “About Bread Moulds and Bread Trays: Evidence for an Old Kingdom Bak-
ery at al-Shaykh Sa’id,” in Functional Aspects of Egyptian Ceramics in their Archaeological
Context, ed. B. Bader and M. F. Ownby (Leuven, Peeters, 2013), 53–71.
Copyright © 2013. BRILL. All rights reserved.
66 C. J. Eyre, “Work and the Organization of Work in the Old Kingdom,” in Labor in
the Ancient Near East, ed. M. A. Powell (New Haven: American Oriental Society, 1987), 10;
E. Bloxam, P. Storemyr, and T. Heldal, “Hard Stone Quarrying in the Egyptian Old King-
dom (3rd Millennium BC): rethinking the social organization,” in ASMOSIA VII, ed. Yannis
Maniatis (Athens: L’École française d’Athènes, 2009), 187–201. Though see I. Shaw, “Phara-
onic Quarrying and Mining,” 111ff for discussion of private use of gypsum quarries.
67 For trade with Byblos in the reign of Snefru, see Wilkinson, Royal Annals of Ancient
Egypt: The Palermo Stone and its Associated Fragments (London: Kegan Paul International,
2000), 141. For trade and relations with Nubia see particularly K. P. Kuhlmann, “The ‘Oasis
Bypath’ or the Issue of Desert Trade in Pharaonic Times,” in Tides of the Desert: Contribu-
tions to the Archaeology and Environmental History of Africa in Honour of Rudolph Kuper,
ed. Jennerstrasse 8 (Köln: Heinrich Barth Institut, 2002), 125–170; D. O’Connor, “The Loca-
tions of Yam and Kush and their Historical Implications,” JARCE 23 (1986): 27–50; G. E.
Kadish, “Old Kingdom Activity in Nubia: Some Reconsiderations,” JEA 52 (1966): 23–33.
Warden, L. A. (2013). Pottery and economy in old kingdom egypt : pottery and economy in old kingdom egypt. Retrieved from
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234 chapter seven
State Finance
Regardless of the pharaonic administration’s state of flux, it would have
required a regular stream of financing in order to support its building proj-
ects and royal cults. The central administration is often assumed to have
been maintained through ‘staple finance,’68 where the pharaoh received
utilitarian and agricultural goods from the populace through taxes. Both
redistribution and a Keynesian framework require that central taxation
functioned to increase labor and production, thus generating the wealth
needed to build the pyramids.69 However, finding taxation of goods in the
Old Kingdom textual record is a challenge. The Palermo Stone references
two events which scholars regularly treat as revenue-generating and syn-
onymous with provincial taxation:70 the Following of Horus (šmsw ḥr) in
the First through Third Dynasties and the Census (ṯnwt) from the Second
through Fifth Dynasties.71
To begin with the role of the šmsw ḥr : the Palermo Stone entries in which
it appears are not detailed, thus making it difficult to define the entity’s
activities or place them in context.72 The šmsw ḥr was clearly important
in order to merit recording in a permanent temple record,73 but being
recorded in the annals does not guarantee the economic importance of
the šmsw ḥr, as annals are firmly tied to the ideological role of the king.
The šmsw ḥr was also referenced in the Coptos decree of Pepi I (Coptos
Decree A) as well as the autobiography of Harkhuf.74 These are the only
two references to the Following of Horus in the Sixth Dynasty. In Coptos
68 T. N. D’Altroy and T. K. Earle, “Staple Finance, Wealth Finance, and Storage in the
Inka Political Economy,” CA 26 (1985): 188.
69 D. Warburton, “Before the IMF: The Economic Implications of Unintentional Struc-
tural Adjustment in Ancient Egypt,” JESHO 43 (2000): 116.
70 For example, see S. L. D. Katary, “Taxation (until the end of the Third Intermediate
Copyright © 2013. BRILL. All rights reserved.
Period),” in UCLA Encyclopedia of Egyptology, ed. W. Wendrich and E. Frood (Los Angeles:
University of California, 2011), http://escholarship.org/uc/item/9p13z2vp; S. L. D. Katary,
“Land Tenure and Taxation,” in The Egyptian World, ed. T. Wilkinson (London: Routledge,
2007).
71 Wilkinson, Royal Annals, 64, 140.
72 Ibid., 90.
73 Though the original context of this document is not known, recent scholarship
places it within a Memphite temple complex: T. Wilkinson, Early Dynastic Egypt (New
York: Routledge, 1999), 92; A. Roccati, La littérature historique sous l’Ancien Empire égyp-
tien (Paris: Centre National de la Recherche Scientifique, 1982), 36. See also D. B. Redford,
Pharaonic King-Lists, Annals, and Day-Books: A Contribution to the Study of the Egyptian
Sense of History (Mississauga: Benben, 1986), 128.
74 Goedicke, Königliche Dokumente, 48–52. For the highly fragmentary reference in the
autobiogaphy of Harkhuf, see: Urk. I, 126:8.
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royal administration and state revenue 235
75 Goedicke, Königliche Dokumente, 41, Abb. 4; Strudwick, Texts from the Pyramid Age,
105.
76 Goedicke, Königliche Dokumente, 52.
Copyright © 2013. BRILL. All rights reserved.
77 Wilkinson, Royal Annals, 90–91, fig. 1; Goedicke, Königliche Dokumente, 41, Abb. 4;
Strudwick, Texts from the Pyramid Age, 105.
78 The cult of Hathor is one of the few exceptions to state involvement with cultic
activity in the provinces. See H. Goedicke, “Cult-Temple and ‘State’ during the Old King-
dom in Egypt,” in State and Temple Economy in the Ancient Near East. Vol. 1, edited by
E. Lipiński (Leuven: Departement Oriëntalistiek, 1979), 113–131; Kemp, Anatomy of a Civi-
lization, 111–135.
79 L. Morenz, “Zur Dekoration der frühzeitlicken Tempel am Beispiel zweier Fragmente
des archaeischen Tempels von Gebelein,” in Ägyptische Tempel—Struktur, Funktion und
Programm (Akten der Ägyptologischen Tempeltagungen in Gosen 1990 und in Mainz 1992),
ed. R. Gundlach and M. Rochholz (Hildesheim: Gertenberg Verlag, 1994), 217–238; F. W. F.
von Bissing, Das Re-Heiligtum des Königs Ne-Woser-Re (Rathures), Band II: die kleine Fest-
darstellung (Leipzig: J.C. Hinrichs’sche Buchhandlung, 1923).
80 Morenz, “Zur Dekoration der frühzeitlicken Tempel,” 234–235.
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236 chapter seven
Figure 7.1: The Following of Horus at the Sed Pavilion of Niuserre, box around
šmsw ḥr caption added. Illustration from F. W. F. von Bissing, Das Re-Heiligtum
des Königs Ne-Woser-Re (Rathures), Band II: die kleine Festdarstellung (Leipzig: J.C.
Hinrichs’sche Buchhandlung, 1923), Blatt 11.
ingly argued by J. Nolan that the ṯnwt was a symbolic or ritual count; it
therefore would not have served as true, expansive taxation. Nolan points
81 PS r.IV.3
82 Goedicke, Königliche Dokumente, 49.
83 For the Count of Gold and Fields: PS r.V.5; J. S. Nolan, “The Original Lunar Calendar
and Cattle Counts in Old Kingdom Egypt,” in Basel Egyptology Prize 1: Junior Research in
Egyptian History, Archaeology, and Philology, ed. S. Bickel and A. Loprieno (Basel: Schwabe
& Co. Ag, 2003), 77. For the Count of Cattle: PS v.II.2; M. Baud and V. Dobrev, “De nou-
velles annales de l’Ancien Empire égyptien: une ‘Pierre de Palerme’ pour la VIe dynastie,”
BIFAO 95 (1995), 23–92; M. Baud and V. Dobrev, “Le verson des annales de la VIe dynastie.
Pierre de Saqqara-Sud,” BIFAO 97 (1997), 35–42.
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royal administration and state revenue 237
out that such a ritual function of the Count would accord well with the
ritual purpose of the Palermo Stone, upon which the ṯnwt is first recorded,
as well as fitting with the tenor of the stone’s other entries.84 The Census
appears more likely to have been linked to calendrical reckoning, its ritu-
alized occurrence marking years without the intercalary months serving
to keep the lunar and civil calendars in sync.85
Small avenues for royal absorption of provincial assets are provided
by royal decrees found in provinces.86 These decrees do not provide an
overriding system for central collection of wealth; rather, they show brief
moments and instances of taxation which are quite difficult to put into
an overall economic picture. Each decree is unique, exempting different
temples and different agents. Many of these decrees exempt the individu-
als serving the temple from corvée service without mentioning a taxation
of goods, such as the decree of Neferirkare from Abydos (MFA 03.1896):
“I do not entitle any man to levy the corvée for any project for any god’s
field (where) there is priestly service upon it by any priests [and . . .?].87
Coptos A and the Teti decree of Abydos include similar wording.88 Some
also mention a tax levied by the crown, exempting the town or temple as
an entity from paying that tax.89
The surviving royal decrees form a patchwork of exemptions, spread
by individual pharaohs to different spots in the country, which would
have made any broad system of taxation difficult to systematically apply.
There was not one system of taxation, applied across the country through-
out the entirety of the Old Kingdom. Nor do the Following of Horus and
Census appear to have presented a regular, unified system of taxation.
Rather, the state seems to have gathered foodstuffs or called the cor-
vée only when and where the crown required such goods and services.
Copyright © 2013. BRILL. All rights reserved.
84 J. S. Nolan, “Lunar Intercalations and ‘Cattle Counts’ during the Old Kingdom: The
Hebsed in Context,” in Chronology and Archaeology in Ancient Egypt (the Third Millennium
B.C.), ed. H. Vymazalová and M. Bárta (Prague: Czech Institute of Archaeology, Charles
University in Prague, 2008), 56–59; Nolan, “Original Lunar Calendar,” 80.
85 Nolan, “Original Lunar Calendar,” 88–92.
86 See fn 52–54 for references.
87 Translation following Leprohon, Stelae I, 49–53, lines 3, 13–16. Also see Goedicke,
Königliche Dokumente, 22–36; Urk I, 170–172.
88 Coptos A: Strudwick, Texts from the Pyramid Age, 105; Goedicke, Königliche Doku-
mente, 41–54. Teti decree: Urk. I, 208; James, Hieroglyphic texts from Egyptian stelae, pl. 31;
Strudwick, Texts from the Pyramid Age, 102. Now BM EA 626.
89 Strudwick, Texts from the Pyramid Age, 103; Goedicke, Königliche Dokumente, 55–77;
Urk I, 210: 2–6.
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238 chapter seven
In many ways, the ritual function of these entities was at least as impor-
tant, if not more so, than their administrative function.
C. Eyre argues that Egypt never had a monolithic government and that
Old Kingdom villages would have been created through internal coloni-
zation without a centralized bureaucracy.90 This is a thought provoking,
though very dramatic, argument. The state certainly existed and was active
across the country. There was a large degree of cultural unity throughout
the provinces as evidenced by the use of the same basic artistic repertoire,
continuity in material culture across the country, and similar mortuary
practices. The provinces and the central government must have inter-
acted, especially in the late Old Kingdom when crown-appointed officials
were resident in the nomes. Most likely, court and province were differ-
ent, co-extant, intertwined systems.91 The lack of systematic exemptions
and institutions suggests that the Egyptian state finance system was not
put together according to modern ideas of rationality—though doubtless
it was founded upon its own necessary logic. The evidence points to the
presence of a flexible, informal economic system more related to patrimo-
nialism than a government-controlled, redistributive model. Complexity,
not consistency or thorough central penetration, seems to be the best term
to define both the administration and economy of Old Kingdom Egypt.
Royal Domains
Despite the scarcity of taxation practices, it is certain that the Egyptian
pharaoh and his administration were wealthy during the Old Kingdom.
With this wealth, the royal house was able to construct massive monu-
ments and establish the beginnings of a network of international trade.
The irregularity of the state’s taxation practices requires that this wealth
not be attributed to a regular collection of goods from the populace of the
country. However, also in place was a system of royally owned domains
Copyright © 2013. BRILL. All rights reserved.
90 C. J. Eyre, “Village Economy in Pharaonic Egypt,” in Agriculture in Egypt from Phara-
onic to Modern Times, ed. A. K. Bowman and E. Rogan (Oxford: Oxford University Press,
1999), 33–60; Eyre, “Peasants and ‘Modern’ Leasing Strategies,” 371–372.
91 See Chapter 8; also Kemp, Anatomy of a Civilization, 101–110, 141–142.
92 H. K. Jacquet-Gordon, Les noms des domaines funéraires sous l’ancien empire égyptien
(Cairo: IFAO, 1962), 9.
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royal administration and state revenue 239
consumption.93 Domains varied in size from two to 110 auroras; from the
Fourth Dynasty to the close of the Old Kingdom they were used by the
crown for the support of the royal funerary cult.94 By the late Old King-
dom, the royal domains also supported and equipped royal expeditions,
such as trade expeditions into Nubia.95 As a result, the maintenance of
the royal cult—and, perhaps, the building of the mortuary monument—
would not have had to be reliant upon the sporadic financing garnered
through taxation. These ḥwt domains were always royal property.96
Over time, already extant towns (nἰwt) were added to this funerary
economy, though their names continued to be marked with the nἰwt
determinative, differentiating them from the earlier ḥwt domains. Addi-
tionally, new nἰwt were also founded within the domain structure.97 Nἰwt
as royal domains expanded in popularity over the Old Kingdom. By the
Fifth Dynasty, the royally founded domains appear to have been closely
tied with the Temple of Ptah.98 By the late Old Kingdom, private individu-
als also founded nἰwt. Royal domains appearing in private tomb lists were
inalienable from the crown, but privately founded domains seem to have
belonged to private individuals.99 This transition in the late Old Kingdom
occurred alongside the proliferation of royal kꜣ chapels in the provinces. It
is possible that these two phenomena are not simply correlated but that
they had a causal relationship. Perhaps the appearance of provincial kꜣ
chapels in the late Old Kingdom was intended to balance the income and
control “lost” to the state through the establishment of private domains
or the maintenance of crown domains by providing new locations from
which to access land and labor.100
Once established, the domain of a king continued to exist even after
his death. The network of domains continued to expand through the Old
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240 chapter seven
Kingdom, with new domains being founded by both the crown and pri-
vate individuals. This has suggested to some that the state made constant
efforts to maintain and strengthen a centralized economy even in the
face of private expansion.101 As the royal domains were connected to the
Temple of Ptah and to the palace, their income reinforced royal ideology
by supporting two of the major endeavors of the Old Kingdom govern-
ment: the continuance of the royal funerary cult and the maintenance of
the cult of at least one major state deity.102 However, for the most part the
royal domains do not dominate distribution networks in the few admin-
istrative papyri now extant. Provisioning in the Abu Sir papyri appears to
have been dominated by the r-š-kꜣkꜣἰ and the palace; these institutions
presumably consolidated and distributed goods produced by the unmen-
tioned royal domains.103 There is evidence that the Temple of Ptah further
reverted offerings to select private cults.104
On the whole, royal domains seem to have been largely located in the
Nile Delta throughout the Old Kingdom, though this could simply be a
reflection of the limited sources available to us.105 This clustering, com-
bined with the lack of high administrative titles in provincial Lower Egypt
throughout the Old Kingdom,106 led J. C. Moreno García to argue that the
royal house directly administered Lower Egypt and portions of Middle
Egypt without bureaucratic middle men.107 Were the crown directly in
control of these regions of Egypt, however, one would expect them not to
just be economically related, but also culturally very similar. Style of goods
should be almost the same between capital and the nomes of Lower and
Middle Egypt. However, certain stylistic markers show difference between
the capital and these nearby provinces. Innovative royal styles like the
Second Style are only sporadically attested outside of major Memphite
102 For more on royal support of state deities, see Goedicke, “Cult-Temple and ‘State’.”
103 Posener-Kriéger, “Les papyrus d’Abousir et l’économie,” 143–144.
104 Papazian, “Contacts between Memphite Centers,” 137–139, 143, 148.
105 Jacquet-Gordon, Domaines funéraires, 107, fig. G. M. I. Khaled, “A Visitor at the
Causeway of Sahura at Abusir,” in Abusir and Saqqara in the Year 2010, vol. 2, ed. M. Bárta,
F. Coppens, and J. Krejčí (Prague: Czech Institute of Egyptology, Faculty of Arts, Charles
University in Prague, 2011), 513. Recent Egyptian excavations in this causeway have uncov-
ered 5 blocks of relief depicting domain processions. All the domains which appear are
in Lower Egypt (147 total). However, these new reliefs all come from the north wall of the
causeway and therefore should be expected to orient with northern domains. It is not
unlikely that the south wall of the causeway was complimented by images of southern
domains.
106 Fischer, Dendera in the Third Millennium B.C., 9–10, 65–77.
107 Moreno García, Ḥwt et le milieu rural égyptien, 243–245, 253.
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royal administration and state revenue 241
108 E. Russmann, “A Second Style in Egyptian Art of the Old Kingdom,” MDAIK 51
(1995): 276–277. See also E. Brovarski, “A Second Style in Egyptian Relief of the Old King-
dom,” in Egypt and Beyond: Essays Presented to Leonard H. Lesko upon his Retirement from
the Wilbour Chair of Egyptology at Brown University, June 2005, ed. S. E. Thompson and
P. der Manuelian (Providence: Department of Egyptology and Ancient Western Asian
Studies, Brown University, 2008), 49–89.
109 S. L. Sterling, “Social Complexity in Ancient Egypt: Functional Differentiation as
Reflected in the Distribution of Apparently Standardized Ceramics” (PhD diss., University
of Washington, 2004), 153–155, 166–167.
110 Ibid.
111 J. C. Moreno García, “L’organisation sociale de l’agriculture dans l’Egypte phara-
onique pendant l’ancien empire (2650–2150 avant j.-c.),” JESHO 44, no. 4 (2001): 437–441;
Moreno García, “State and Organization,” 322–327.
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242 chapter seven
was not absent from the economy of Egypt though at the same time the
state did not define the economy. Rather, the state was one economic
agent of many, but one which had great ideological power. Domains are
not evidence of a highly centralized general economy in which all classes
interacted and were subjugated to the economic concerns of the state.
The power of the royal treasury and its acquisition of wealth was neither
expansive nor systematic.
Conclusion
gests the Census was rather another ritual entangled in royal ideology and
calendrical dating.
There can be no doubt that the crown had access to a plethora of
resources and occasionally accessed wealth from the provinces. The major-
ity of royal funds, however, appear to have come from royal domains that
were established throughout the country. These domains provided agri-
cultural goods for state-sponsored cults of pharaohs and the gods. The
Warden, L. A. (2013). Pottery and economy in old kingdom egypt : pottery and economy in old kingdom egypt. Retrieved from
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royal administration and state revenue 243
goods from royal domains seem to have been exclusively linked to state
foundations. The central government cannot have dominated the econ-
omy of the state, much less the lives of Egyptians throughout the country,
without a solid framework for large-scale taxation or another apparatus
for regular large-scale collection.113 How strongly the needs of the royal
treasury would have impacted and imposed upon private wealth and pro-
vincial authority remains unknown, though that impact was likely low.
The state appears to have needed to control the provinces far less than
has been tacitly assumed; as a result, state and provincial realities were
likely often independent, interacting more in the world of ideology than
the world of economic transactions.
Copyright © 2013. BRILL. All rights reserved.
113 K. Polanyi, The Livelihood of Man (New York: Academic Press, 1977), 40.
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Created from brown on 2018-02-07 15:53:03.
Copyright © 2013. BRILL. All rights reserved.
Warden, L. A. (2013). Pottery and economy in old kingdom egypt : pottery and economy in old kingdom egypt. Retrieved from
http://ebookcentral.proquest.com
Created from brown on 2018-02-07 15:53:03.