Summary: This papyrus is a receipt, issued to a certain Philotes from the village of Plelo, for three drachmas, paid by him with regard to the arouras owned by him for the tax called anabolikon. Philotes probably grew cotton or flax on his land.
Notes: Anabolikon is speculated to be an additional tax for the benefit of the Roman armies that were actually fighting somewhere.
Condition of recto: A light-brown papyrus that has been used before (traces of two lines are still visible above the present text; only a few illegible letters are still recognizable; the previous text has evidently been washed off). At the top there is a margin of 2.5 cm., at the left-hand side one of 2 cm. and at the right-hand side one of 3.5 cm. Four vertical folds are still visible. The papyrus is damaged at the first fold. The papyrus is fairly regularly cut off on all sides.
Hands recto: The text runs parallel to the fibers. The hand, writing large letters, is well-trained.
Description, notes, transcription, and translation written by P. J. Sijpesteijn.