Professional Documents
Culture Documents
ED ITED BY
Marilyn A. Masson,
David A. Freidel,
and Arthur A. Demarest
A l e x a n dr e Tokov i n i n e
A scene from a recently published cylinder vase once painted by an artist from
Motul de San José (M. Coe and Houston 2015:Pl. XVIII) offers a rare glimpse of
the celestial court of God D during the latest creation event. Of all the poten-
tially significant details, our attention is drawn to the three animals apparently
in charge of the accounting. The vulture (us) seems to be adding numbers on
a sheet of paper. The opossum (uch) is grasping a screenfold codex. However,
the third accountant, the dog (ook), does not seem to be holding anything at
all. This image illustrates, perhaps more than anything else, the gap in our un-
derstanding of the Classic Maya accounting practices. We know that they deliv-
ered taxes (patan), made payments (tojool), engaged in various market activi-
ties, and amassed fortunes worth tens of thousands cacao beans (Stuart 2006;
Tokovinine and Beliaev 2013). But how were these transactions recorded? The
goal of this chapter is to present evidence of another form of record-keeping in
the Maya area, which may have been the principal way of recording economic
transactions. As we are going to see below, the Classic Maya term for it was
“sticks.” The most appropriate etic term would be “tallies,” defined here as nota-
tional systems adapted to specific media such as wooden sticks.
As shown by the contributions to this volume, Maya studies are undergoing
a paradigmatic shift in acknowledging the contribution of markets and market
exchange to the ancient Maya economies. The shift is supported by several lines
of evidence. Certain spaces within the urban cores of Maya cities have been
identified as markets based on ethnohistoric analogies, artifact distribution, and
soil chemistry (Cap 2011; Dahlin et al. 2010; Chapter 22). A combination of spe-
cialized production and uniform distribution of artifacts between households
also points to the presence of markets (D. Chase and A. Chase 2014c; Masson
and Freidel 2013). The distribution of certain artifacts such as fine polychrome
pottery, however, suggests that other mechanisms were also involved (Eppich,
Chapter 9; LeCount 2016; Tsukamoto, Chapter 15). It has been argued that the
objects circulating through the prestige networks of Maya nobles were inalien-
able possessions and not commodities (Callaghan 2013; Kovacevich 2013b). Fi-
nally, investigations of the ports of trade such as the city of Cancuén (Demarest
et al. 2014) attest to the scale of long-distance trade during the Classic Period,
not so dissimilar from the sixteenth-century state of affairs (Piña Chan 1978).
The major role of market exchange in the ancient Maya economies has two
important implications. First, the specialized producers, consumers, and trad-
ers of commodities must have relied on monies. Several potential nonperish-
able media of exchange, particularly shell and jade beads, have been identified
in the contributions to this volume and earlier publications (Freidel et al. 2016;
Freidel and Reilly 2010; Masson and Peraza 2014a:277–298), in addition to the
perishable monies such as cotton mantles and cacao beans described in the
ethnohistoric sources (Blom 1934; Tozzer 1941:96). The second implication is
that a system of accounting must have existed to record financial transactions.
Loans are of particular relevance here, as the shared terms for credit and profit
in the Mayan languages demonstrate a considerable antiquity of the practices
(Tokovinine and Beliaev 2013). Although Gaspar Antonio Chi, for example, ex-
plicitly stated that contracts were not written down in the native script (Tozzer
1941:231), a view also expressed in the 1593 court case cited by Blom (1934:437–
438), it is hard to imagine a total lack of accounting. Contact period sources are
somewhat vague on the notion of interest, but the Yucatec terms naj and p’axlil
refer to a profit made on a nonequivalent loan (Barrera Vásquez et al. 1995:550,
683–684). “Interest” is uyar tumin in Ch’orti’ (Hull 2016:235) and jol tak’in in
Tzotzil (Laughlin 1975:157) and Ch’ol (Aulie and Aulie 1978:67). Ch’orti’ also fea-
tures paxi “to gain an advantage over” (Hull 2016:327), which may be related
to the Yucatec p’axlil. In a rather volatile political climate of the Classic Maya
world, trading, especially long-distance trading, entailed a lot of risk-taking.
Consequently, loan-givers risked as well and probably expected additional re-
wards for the exposure to a potential loss of their investments.
It is also reasonable to assume that similar accounting practices were applied
not only to the transactions between market agents but also in the context of
taxation and other economic interactions with the state. The term for price and
There is ethnographic evidence of tallies in the Maya area. The relatively well-
known Chamula wooden calendar board (Gossen 1974; Marshack 1974) was a
functional tally used by the Tzotzil Maya to track the solar year-based ritual
calendar, much like other indigenous tally traditions in the Americas. Yet the
most significant case is a set of six tally sticks in the collections of the Peabody
Museum of Archaeology and Ethnology, Harvard University (record number
06-60-20/C3944; Figure 16.1). The sticks were donated to the museum by Ed-
ward Thompson, who likely collected them himself during his stay in northern
Yucatán. I have been unable to find references to these tallies in Thompson’s
published and unpublished writings. According to the note left with the sticks,
they were “said by the Natives to record work done.” The note goes on to report
that “when the sticks are full or the works is finished they are kept by employer
as receipts” and that “each man’s name is on his sticks.” It would be tempting to
speculate that the sticks were used by Thompson’s hacienda workers, but there
is no definitive match between the names on the sticks and his records.
All six sticks have four sides, and at least one of the corners between the
long sides of every stick is notched. None are “complete” in the sense of using
all the corner space. Given Thompson’s description, it is safe to assume that
the notches represent counts of days, which may or may not be continuous.
The smallest number of notches on a stick is 63; the largest is 164. The number
of notches on a single corner varies from 21 to 105. In addition to the corner
notches, thin incised lines segment the counts into groups. The lines always
touch the notched corner that they refer to. The lines are only absent on sticks
The artifacts in the Peabody Museum collection attest to the Maya tally stick
accounting practices in the early twentieth century and to their apparent co-
existence with the Spanish record-keeping and writing. Although it is highly
unlikely that such perishable objects will ever be found in the ancient Maya
archaeological record, several portable elite artifacts made from more durable
materials potentially reflect the presence of tally sticks during the Classic Period.
One of the most striking collections of elite tallies comes from the burial in
Urn 26 in Temple II at the archaeological site of Comalcalco, Mexico (Armijo
Torres et al. 2000; Zender 2004:248–263; Zender et al. 2001). The occupant
of the urn, a local priest named Aj Pakal Tahn, was interred with a bundle of
52 shell and bone “pendants,” which should rather be described as tallies or
tokens. The tokens were in paired sets (Figure 16.2a–b). One side of the pair
was covered with an inscription, whereas the other side had grooves, so that
Figure 16.2. Tally-like elite artifacts: (a) and (b) shell tokens (Pendants 7A/7B), Urn 26,
Comalcalco; (c) bone “awl” (4P-113(15)/2, MT. 26), Burial 116, Tikal; (d) unprovenanced
“Stendahl bone” (after Barthel 1968:Figs. 1, 2).
Given the presence of tallies in the ethnographic record and the existence of
Classic Period elite artifacts indicative of similar accounting practices, it is pos-
sible to interpret several passages in Classic Maya inscriptions as references to
stick tallies. An important contributing factor here is the recent reevaluation
of the significance of the verb tz’ak in Hieroglyphic Mayan (Estrada Belli and
Tokovinine 2016:158–159). The common approach among epigraphers is to treat
this verb as a single root that means “to count, to accumulate, to put in order”
(Boot 2009:176) or “to file, align, arrange something” (Stuart 2005:89). How-
ever, it seems that the same TZ’AK logogram spells two different tz’ak roots,
one of which is a positional verb plus its derivations, whereas the other root is
a CVC transitive.
Kaufman and Norman (1984:134) reconstruct *tz’äk “complete” as a positional
and a transitive verb stem for Proto-Ch’olan. The positional verb—“to take place
in a certain order”—is combined with the -bu causative suffix and becomes a
transitive verb tz’akbu “to succeed” or “to complete.” This verb and its participle
(tz’akbuul) usually refer to dynastic succession and more opaque statements
when rulers “complete” the actions of their predecessors (Houston 1998; S. Mar-
tin 2003:38, Stuart 2003a, 2011:3–4; Stuart et al. 1999:32). Unfortunately, the most
productive analogies for this interpretation come from Yucatec dictionaries and
texts and not from the Ch’olan languages, which are much more closely related
to Hieroglyphic Mayan (Houston et al. 2000). The only Ch’olan analogy is pro-
haab yaxk’in). However, the Toniná text (Figure 16.3b) uses a different expres-
sion: “since it had arrived, Yaxk’in added-up the sticks” (huliiy utz’ak[aw] te’
yaxk’in). Therefore, it seems that Yaxk’in’s tenure begins with its “arrival” and
ends with an accounting act in which the “sticks” are put together. If complet-
ing a k’atun involves putting together “stones” (a reference to monuments?),
Yaxk’in’s “sticks” are probably calendar sticks used in counting days. Alterna-
tively, the metaphor may reference a courtly accounting practice, which the
personified months would also adopt.
Figure 16.4. Possible tally stick bundles in Classic Maya palace scenes on Motul de San José pot-
tery: (a) detail of a Late Classic vase (K1724); (b) detail of a Late Classic vase (PC.B.564/K2784); (c)
detail of a Late Classic vase (TA 32A-1-3/K30177) (images courtesy of Justin Kerr).
Figure 16.5. Examples of T78:514: (a) ya-T78: 514-he (Dzibanché Hieroglyphic Stairway, Block
5:B2); (b) ya-T78: 514-AJ (Dzibanché Hieroglyphic Stairway, Block 13:A3); (c) ye-T78: 514 (Yax-
chilán Lintel 35:C1); (d) ye-he-TE’ (Yaxchilán Hieroglyphic Stairway 5: 82); (e) ye-TE’ (Toniná
Monument 153:A3); (f) ye-TE’ K’IN-ni-chi (Motul de San José Stela 1:C4) (drawings by Alexandre
Tokovinine).
Conclusion
This chapter began by acknowledging the lack of studies of tallies and tokens
in Mesoamerica. In contrast to implicit assumptions among scholars, tallies
and writing often have complementary roles in accounting practices. There is
a widespread indigenous tradition of tallies in the Americas. Tally sticks and
tally boards were still in use in the Maya area in the twentieth century. A col-
lection of sticks in the Peabody Museum was likely related to labor accounting,
although the possibility of a calendrical function of at least two tallies cannot
be discarded. The presence of elite tally-like bone and shell artifacts during the
Classic Period suggests that tallies could have been used by the Classic Maya.
Such practices would inspire the creators of special objects such tallies and to-
kens in Comalcalco and Tikal burials.
Textual evidence offers the strongest case for tallies in Classic Maya account-
ing practices. The expression of “adding-up/putting-together the sticks” occurs
in the context of time-keeping, taxation, captive tribute or ransom, and mar-
riage arrangements. One of the terms for captives also potentially evoked tally
sticks. Small bundles of tally sticks are depicted in the scenes of Classic Maya
courtly life. These objects are usually tied to a headdress or placed in large plates
to be displayed along with other items indicating wealth and social status.
The presence of tally sticks has several important implications for our under-
standing of the Classic Maya economy. First, it broadens the context in which
we can identify display and use of accounting tools. It also implies that at least
some accounting practices were not restricted to the members of the literate
social class and/or to those versed in the prestige Hieroglyphic Mayan or Classic
Ch’olti’an language. Consequently, Classic Maya elites had potentially less con-
trol of the economic records compared to a scenario when all the transactions
were recorded exclusively in the codices.
One major question is the degree of standardization. The bundles of tallies
appear highly standardized in the scenes on Motul de San José (“Ik’ school”)
pottery. However, there is no comparable set of images from elsewhere. For
example, no stick bundles appear in the possible market scenes on Structure
Sub 14 in the North Acropolis at Calakmul. Yet the stick bundles are present in
the headdresses of some secondary (anaab?) officials in Room 3 and dignitaries