# Exisotes

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{{Short description|Fiscal official in the Byzantine Empire}}
'''''Exisōtēs''''' ({{langx|el|ἐξισώτης}}) was a fiscal official in the last centuries of the [Byzantine Empire](/source/Byzantine_Empire).

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.{{sfn|ODB|loc="Epoptes" (A. Kazhdan), p. 725; "Exisotes" (A. Kazhdan), p. 770}} The distinction between the ''exisōtēs'' and the ''[apographeus](/source/apographeus)'' 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''.{{sfn|ODB|loc="Exisotes" (A. Kazhdan), p. 770}}<ref>{{cite book |title=The Oxford Dictionary of Byzantium |publisher=Oxford University Press |year=1991 |isbn=978-0-19-504652-6 |editor-last=Kazhdan |editor-first=Alexander |location=New York and Oxford |ref={{sfnref|ODB}} }}</ref>

== References ==
{{reflist|2}}

Category:Byzantine fiscal offices
Category:Taxation in the Byzantine Empire

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