Allan Chester Johnson was known for his work as a historian of ancient municipal organization, and particularly his book on municipal administration in ancient Rome. In this essay he turns his attention to Athens and its finances. During the process of transformation from a city-state to a municipality which went on in the Hellenistic age under the Macedonian and later under the Roman Empire, Athens faced many administrative problems, and not the least of these was that of determining the best and most economical method of managing the public revenues. Johnson includes extensive lists of sources, making this both a well-reasoned argument and a useful resource for those continuing his work.