TAXIARCHOI (Tax Collectors) – By Eupolis. Tax Day is the most appropriate day to examine this comedy because its premise serves as a pointed reminder of the inherent ugliness in all taxation – that the power to impose and collect taxes is, ultimately, backed up by the use of force. (If you doubt me go without paying your personal property taxes. Then we’ll discuss how much you truly “own” your home or your car.)
In Taxiarchoi the god Dionysus is depicted joining the title military unit. Those Taxiarchoi units would periodically collect the “taxes” or – in its most honest form – “tribute” from the various regions, not only of Athens proper but of the Athenian subject states. Military units were necessary for such tasks for the reasons you would expect – attempted resistance on the part of those being taxed and/or attempted robbery by bands of thieves after the taxes had been collected.
Sometimes a particular community might try to poor-mouth their circumstances and provide the taxiarchs with less money than had been assessed against them. In such cases the officer in charge was empowered to either seize portable property to make up the difference or to ransack the town and its vicinity to determine if the citizens were simply hiding their wealth.
For Athens proper, a representative of each of the traditional Ten Regions of Athens would lead the taxiarchs collecting taxes in their region and would select the squadron leaders. I’ll discuss the breakdown of the Ten Regions and the way they factored into political representation, the law and the census in ancient Athens in the future when I examine comedies that deal with issues relevant to those regions.
Though it would be appropriate, given the daring nature of the ancient Greek satires, if Taxiarchoi was a hard-hitting commentary on the taxation process, unfortunately it was not. It was a comedy about the god Dionysus joining a unit of taxiarchs who were about to go on a tax collecting expedition. As usual in the comedies Dionysus was depicted as a fey, bumbling figure and in this particular case the laughs come largely from how the wine god’s soft, lazy nature was incredibly ill-suited for military life. Continue reading