I took this picture on a recent trip to Egypt. It’s of the
Nilometer, a sacred chamber on Elephantine Island in Aswan (southern Egypt), where the level of the river was measured each spring to predict the harvest throughout the rest of the kingdom. The priests would collect this information in secret and set taxes accordingly. As now, taxes were
unpopular, and tax shelters for priests and temples could not have helped. However, it’s hard not to like the idea of calibrating taxes to what’s happening in the economy.