''Exisōtēs'' ( el, ἐξισώτης) was a fiscal official in the last centuries of the

Byzantine Empire The Byzantine Empire, also referred to as the Eastern Roman Empire or Byzantium, was the continuation of the Roman Empire primarily in its eastern provinces during Late Antiquity and the Middle Ages, when its capital city was Constantin ...

. Its functions were similar to those of the earlier '' epoptes'', along with whom it is often mentioned in the 11th centuries: the ''exisōsis'' (ἐξίσωσις, "equalization"), i.e. the fiscal survey and revision of the amount of tax owed by individuals. The distinction between the ''exisōtēs'' and the ''

apographeus ''Apographeus'' ( el, ἀπογραφεύς) was a fiscal official in the last centuries of the Byzantine Empire. The office first appears in the Komnenian period, either under Alexios I Komnenos Alexios I Komnenos ( grc-gre, Ἀλέξι� ...

'' is likewise unclear, although the two functions are often documented as being held in tandem, and tax officials are recorded as carrying out both ''exisōsis'' and ''apographē''.

References

Sources

* {{cite encyclopedia , editor-last=Kazhdan , editor-first=Alexander , editor-link=Alexander Kazhdan , encyclopedia=

The Oxford Dictionary of Byzantium The ''Oxford Dictionary of Byzantium'' (ODB) is a three-volume historical dictionary published by the English Oxford University Press. With more than 5,000 entries, it contains comprehensive information in English on topics relating to the Byzant ...

, year=1991 , location=New York and Oxford , publisher=Oxford University Press , isbn=978-0-19-504652-6 , ref={{harvid, ODB Byzantine fiscal offices Taxation in the Byzantine Empire