A Study Of The Tax Gu₂ Ma-da In The Ur ? Dynasty

The Ur ? period was an epoch of unparalleled civilising achievements.Not only it throve in the culture,but also in the politics.After succeeding to the throne,the king ?ulgi carried out a series of innovative reforms,resulting in an enormous and highly centralized administrative organization,with a taxation system on a national scale.As a part of this taxation system,the tax of gu₂ ma-da was levied from the periphery of the Ur ? dynasty,and brought to the institution in Puzuri?-Dagan for the management of livestock.There,its reception and disposition was recorded,therefore leaving an archive for its study.This thesis will examine the aspects relating the tax gu₂ ma-da and cast light on the characteristics of the administrative organization in the Ur ? period.The meaning of gu₂ ma-da is first distinguished through the examination of the relationship between the three terms which were used to name the bringing by the soldiers outside the Sumer and Akkad to Puzuri?-Dagan: gu₂,gu₂ ma-da and mu-tum2<-lugal>.A careful comparison proves a reckless equalization of the three terms.gu₂ is a tribute from the vassals of the dynasty,and gu₂ ma-da is identified as a tax that was imposed on the central troops stationed in the periphery which is included into the mu-tum2<-lugal> before the third year of ?u-Sin' reign.Secondly,different policies to control the taxing area are presented.The gu₂ ma-da was levied from an area which stretched along the east bank of Tigris,reaching to Nineve,Assur and Urbilum to the northwest,and Tutub and Der to the southeast.This area touched the core directly,but compared with the Elamite area,which was full of powerful rulers,it was dotted with small countrys.In order to strengthen the defence of the core,the dynasty had to station troops there,and taxing them in the meantime.Besides,texts attest that the dynasty kept a tight control in this area through various methods,and even a part of this area was taken as a province to function as a monitor station.Thirdly,the analysis of the development and cease of the gu₂ ma-da is provided.During the reigns of ?ulgi and Amar-Sin,the collection of the tax gu₂ ma-da is active and when it comes to the reign of ?u-Sin,it shows a sharp decline,with an end in the reign of Ibbi-Sin.This variation is a manifestation of the changing strength of control over the periphery.In the end,an attempt to characterize the state administrative organization is made from the perspective of the tax gu₂ ma-da.The administrative organization of the state features in predesign,highly centralization and dependence on the huge bureaucratic machinery.