ἔμφορον ὁρισμοῦ· ἔστιν τις γῆ ἧς ὁ φόρος πρὸς τὴν κατʼ ἔτος δύναμιν τῶν καρπῶν εἰσφέρεται. αὐτενιαυτῶν. εἰς ταύτην τὴν ἐπίσκεψιν πολλὰ εἴδη ἐκπίπτει, οἷον, ἐκκοπτομένης ἀμπέλου, ᾗ τὰ τελέσματα μειοῦται, τῆς ἀντικαταφυτευομένης, τῆς ἐκχωρουμένης ἰδιωτικῆς γῆς, τῆς ὠνουμένης ἀπὸ χέρσου καὶ ἄλλα τοιαῦτα. [π]αραποτάμω̣ν· ἅπαντα τὰ παρὰ τῷ ποταμῷ δημόσια καὶ ἰδιωτικά χωρία παρνι[ν]σκεπται. [ὑπόλο]γος. ἁπάσης τῆς ἀφόρ[ου] σης κυριακῆς διὰ τριετίας ἐπίσκεψις γείνεται, καλεῖτα[ι δὲ] ὑπόλογος ἐπειδὴ ὑπολογεῖται ἐκ τοῦ μέτρου τ[ῆς γ]ῆς τοῦ κατὰ πεδίον ὡς ὑπολειφθῆναι τὸ λοιπὸν ἔμφορον. [γε]ωμ[ε]τρίας· τῶν ἀμπελώνων καὶ τῶν ἄλλων δενδρικῶν διὰ τετραετίας ἀναμέτρησις γείνεται. [ἀν]αμέτρησις παντὸς ἐδάφους. ὁ̣σ̣άκις ἐὰ[ν] κυριακὴ γῆ ζητῆται, ἀναμετρεῖται ἐκεῖνα τὰ πεδία ἐν οἷς ἐστιν ἡ ζήτησις. [ἀνα]μέτρησις χωμάτων. ἕκαστος τῶν ἐπιχωρίων ἀνασκάπτει πέντε ναύβια εἰς φαλλ̣[ο]ν κατὰ τὴν ἐπιβολὴν τῶν χωμάτων, ἐλάττω[να δὲ] ὡς ἂ̣ν ἡ χρεία ἀπαιτῇ. ναύβιον δέ ἐστιν μέτρον γῆς ὀρυσσόμενον τρεῖς πήχεις ἔχ[ο]ν τοῦ πλάτους καὶ μήκους καὶ βάθους. [ἀναμ]έτρησις διωρύχων· καὶ αἱ διώρ[υχες] κατʼ ἔτος ἀπεργάζονται, ἐκ γὰρ τῆς ει̣[ν]τοῦ ποταμοῦ
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The term "emphoron" refers to a definition: there is a land whose tax is brought in accordance with the annual yield of the fruits. In this inspection, many types fall away, such as when the vine is cut, by which the results are diminished, of the land being replanted, of the land being relinquished, of private land, of land purchased from the uncultivated, and other such things. Concerning the rivers: all the public and private lands along the river are inspected. The report of all the tax assessments is made every three years, and it is called a report because it is calculated from the measure of the land according to the field as it is to be left over. In terms of geometry: the measurement of vineyards and other trees is done every four years. The measurement of all land: whenever public land is sought, those fields in which the inquiry exists are measured. The measurement of soils: each of the local areas digs five "naubia" into the soil according to the imposition of the soils, less as the need requires. A "naubion" is a measure of land that is dug three cubits in width, length, and depth. The measurement of canals: and the canals are worked on annually, for from the river...