If, theoretically, the earth belonged to the gods, and under them to the kings, the latter had made, and continued daily to make, such large concessions of it to their vassals, that the greater part of their domains were always in the hands of the nobles or private individuals. These could dispose of their landed property at pleasure, farm it out, sell it or distribute it among their heirs and friends.
They paid on account of it a tax which varied at different epochs, but which was always burthensome; but when they had once satisfied this exaction, and paid the dues which the temples might claim on behalf of the gods, neither the State nor any individual had the right to interfere in their administration of it, or put any restrictions upon them. Some proprietors cultivated their lands themselves--the poor by their own labour, the rich by the aid of some trustworthy slave whom they interested in the success of his farming by assigning him a certain percentage on the net return. Sometimes the lands were leased out in whole or in part to free peasants who relieved the proprietors of all the worry and risks of managing it themselves. A survey of the area of each state had been made at an early age, and the lots into which it had been divided were registered on clay tablets containing the name of the proprietor as well as those of his neighbours, together with such indications of the features of the land, dykes, canals, rivers, and buildings as would serve to define its boundaries: rough plans accompanied the description, and in the most complicated instances interpreted it to the eye. This survey was frequently repeated, and enabled the sovereign to arrange his scheme of taxation on a solid basis, and to calculate the product of it without material error. Gardens and groves of date-palms, together with large regions devoted to rough attempts at vegetable culture, were often to be met with, especially in the neighbourhood of towns; these paid their contributions to the State, as well as the owners'rent, in kind--in fruit, vegetables, and fresh or dried dates. The best soil was reserved, for the growth of wheat and other cereals, and its extent was measured in terms of corn; corn was also the standard in which the revenue was reckoned both in public and private contracts. Such and such a field required about fifty litres of seed to the arura. Another needed sixty-two or seventy-five according to the fertility of the land and its locality. Landed property was placed under the guardianship of the gods, and its transfer or cession was accompanied by formalities of a half-religious, half-magical character: the party giving delivery of it called down upon the head of any one who would dare in the future to dispute the validity of the deed, imprecations of which the text was inserted on a portion of the surface of an egg-shaped nodule of flint, basalt, or other hard stone. These little monuments display on their cone-shaped end a series of figures, sometimes arranged in two parallel divisions, sometimes scattered over the surface, which represent the deities invoked to watch over the sanctity of the contract. It was a kind of representation in miniature of the aspect which the heavens presented to the Chaldæans. The disks of the sun and moon, together with Venus-Ashtar, are the prominent elements in the scene: the zodiacal figures, or the symbols employed to represent them, are arranged in an apparent orbit around these--such as the Scorpion, the Bird, the Dog, the Thunderbolt of Ramman, the mace, the horned monsters, half hidden by the temples they guard, and the enormous Dragon who embraces in his folds half the entire firmament.