Against Timocrates (96-100)

Moreover, men of Athens, the law shatters our financial system, both sacred and civil; and I will tell you how. You have a law in operation, as good a law as ever was enacted, that holders of sacred or civil moneys shall pay the money in to the Council house, and that, failing such payment, the Council shall recover the money by enforcing the statutes applicable to tax-farmers;

and on that law the administration of the treasury depends. That is the law that ensures the supplementary supply for the expenses of meetings of the Assembly, religious services, the Council, the cavalry, and so forth, because the revenue from taxation is not sufficient for current expenses, and what we call the supplementary payments are made under the constraint of that law.

It follows that the whole business of the State must go to rack and ruin when, the payments on account of taxation being insufficient, there is a large deficiency, when that deficiency cannot be made up until towards the end of the year, and when, as regards the supplementary payments, neither the Council nor the law-courts have authority to imprison defaulters, if they put in sureties until the ninth presidency.

What are we to do for the first eight ? Tell us this, Timocrates: are we never to meet and deliberate? If so, shall we still be living under popular government? Shall there be no sessions of the courts, civil or criminal? If so, what security will there be for complainants? Shall the Council not attend at their office to transact their legal business? If so, what remains but complete disorganization? You nay reply that we shall go on without payment of fees. Then is it not monstrous that the Assembly, the Council, and the law-courts must go unpaid for the sake of a statute which you were paid to introduce?

You ought at least to have added a clause, as you did in dealing with the tax-farmers and their sureties, that if in any other statute or decree it is provided that the debts of any defaulter may be recovered as in the case of tax-farmers, recovery from such defaulters shall be effected in accordance with the existing laws.