(εἰκοστή; eikostḗ). Duty or tax at the rate of a twentieth (5%).
1. In Athens, the Peisistratidae presumably were the first to impose tax on agricultural yields in order to finance wars, magnificent buildings, and ceremonial sacrifices, according to Thuc. 6,54,5, at the rate of 5%. In Aristot. Ath. Pol. 16,4; 16,6, tax is called ‘tithe’ (δεκάτη), (cf. Hdt. 1,64,1).
2. In 413/2 BC, the Athenians imposed import and export tax at the rate of 5% on their symmachoi (allies) in the Delian-Athenian League instead of the phoroi in order to cover the rising costs of the Pe…