Beatty acquired a roughly-made, largely-blank papyrus codex in the early part of the 20th century. It contained tax receipts dating to between AD 339 and 345. An examination quickly revealed that the pages were formed from two thicknesses of reused papyrus glued together. When separated, it was shown that the codex was formed from two long rolls containing the correspondence of the Strategus (state officer) of the Panopolite nome.
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