The author lays out the early Ptolemaic tax system, describes the changes in the capitation taxes during the reign of Ptolemy II, discusses the other state and temple revenues, and then reconstructs the prosopography and provenance of thirty-nine tax payers whose names occur frequently in these initial studies. Having set the stage, the author then provides editions of sixty-one ostraca from Harold Nelson's collection that include an important group of early Ptolemaic Demotic, Greek, and bilingual ostraca, mostly tax receipts. One late Ptolemaic account ostracon (Cat. no. 3) is also published here since it concerns the business of choachytes, who figure prominently in the group of early Ptolemaic ostraca. The book concludes with full indices, and each of the ostraca is illustrated in drawing and photograph.