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Reedition of CPR IV 197, a declaration by which taxpayers confirm that they have received from the local tax collector (qusṭāl) the money they overpaid for a given fiscal year. The papyrus comes from (the region of) Shmoun and dates from ca. 865/866. The edition of a contemporary Coptic letter mentioning also the title of qusṭāl is provided in annex (P. Heid. Inv. Kopt. 165; [region of] Shmoun, mid-9th cent.).