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Symmoria
The ''symmoria'' ((ギリシア語: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.
== Fiscal ''symmoriai'' ==
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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