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at the age of fourteen, necessitating a new survey of the population every fourteen years. Tax reforms and remissions recorded in papyrus sources indicate that it was also in existence in the first century AD. The first evidence is an edict by Marcus Mettius Rufus, the Prefect of Egypt in AD 89, requiring property and loans to be registered. The next cycle in 103 AD coincides with reforms to record-keeping. The beginning of

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