gave directions to his local
officials on the spot to try the case. When he was convinced of
the justice of any claim, he would decide the case himself and send
instructions to the local authorities to see that his decision was duly
carried out. It is certain that many disputes arose at this period in
consequence of the extortions of money-lenders. These men frequently
laid claim in a fraudulent manner to fields and estates which they had
received in pledge as security for seed-corn advanced by them. In
cases where fraud was proved Hammurabi had no mercy, and summoned the
money-lender to Babylon to receive punishment, however wealthy and
powerful he might be.

A subject frequently referred to in Hammurabi's letters is the
collection of revenues, and it is clear that an elaborate system was in
force throughout the country for the levying and payment of tribute
to the state by the principal cities of Babylonia, as well as for the
collection of rent and revenue from the royal estates and from the lands
which were set apart for the supply of the great temples. Collectors of
both secular and religious tribute sent reports directly to the king,
and if there was any deficit in the supply which was expected from a
collector he had to make it up himself; but the king was always ready
to listen to and investigate a complaint and to enforce the payment of
tribute or taxes so that the loss should not fall upon the collector.
Thus, in one of his letters Hammurabi informs the governor of
Larsam that a collector named Sheb-Sin had reported to him, saying
"Enubi-Marduk hath laid hands upon the money for the temple of
Bit-il-kittim (i.e. the great temple of the Sun-god at Larsam) which is
due from the city of Dur-gurgurri and from the (region round about the)
Tigris, and he hath not rendered the full sum; and Gimil-Marduk hath
laid hands upon the money for the temple of Bit-il-kittim which is due
from the city.of Rakhabu and from the region round about that city, and
he hath not (paid) the full amount. But the palace hath exacted the full
sum from me." It is probable that both Enubi-Marduk and Gimil-Marduk
were money-lenders, for we know from another letter that the former had
laid claim to certain property on which he had held a mortgage, although
the mortgage had been redeemed. In the present case they had probably
lent money or seed-corn to certain cultivators of land near Dur-gurgurri
and Rakhabu and along the Tigris, and in settle