Symmoria

The symmoria (Greek: συμμορία, pl. συμμορίαι, symmoriai) was a group of wealthy citizens in Classical Athens during the 4th century BC, assessed together for the purposes of taxation.

The symmoriai were first instituted in the archonship of Nausinikos (378/7 BC), when wealthy Athenian citizens, who were liable for the property tax known as eisphora, were grouped into such groups. The new measure was probably connected with the establishment of the Second Athenian Empire and the renewed conflict with Sparta that began in that year.

The number of the symmoriai is disputed, especially in view of the later establishment of the naval symmoriai, but 100 are mentioned by Kleidemos, and the number seems to correspond with other features of the Athenian fiscal system. It is generally assumed that the symmoriai formed units of approximately equal fiscal value, so that they paid equal tax. Due to the inevitable delays in collecting taxes from so many people, shortly after 360s BC, the proeisphora was introduced, whereby the three richest members–the hegemon (ἠγεμῶν, "leader") or protos (πρῶτος, "first"), after whom each symmoria was named, and the deuteros (δεύτερος, "second") and tritos (τρίτος, "third")—of each symmoria paid in advance the sum due from the rest. Each symmoria had a diagrapheus (διαγραφεύς), responsible for keeping and updating the group's register (diagramma, διάγραμμα). They were answerable to the city's ten strategoi, who were ultimately responsible for the symmoriai.

The metics were grouped into symmoriai of their own (metikoikai symmoriai, μετικοικαὶ συμμορίαι). Each was headed by a treasurer (tamias, ταμίας), and the tax officials, likewise drawn from the metics, were termed epigrapheis (ἐπιγραφεῖς).

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