r. ii 1’ „gub“, (German „Bestand“), indicates animals that were brought for their first shearing and „werden gleichzeitig zum ersten Mal im Bestand gezählt“, Heimpel 1993: 125 and Steinkeller 1995: 54.

The final subscript of the text is not available, as the final part of the tablet has been either erased or is not preserved. Hence we cannot reconstruct its administrative background in detail. The last two available lines indicate that it deals with stock goats of the herder Ur-Lisi.

The passage o. i 1-11 registers 1 bariga 3 ban 9 ⅓ sila (= 99.3 litres) of „butter“ (i3-nun) and 2 bariga 2 ban 9 sila (= 149 litres) of „sour milk cheese“ (ga-murub4) as the delivery quota of dairy products from 298 nanny goats. This corresponds precisely to the delivery quota of 0.3 litres of „butter“ (i3-nun) and 0.5 litres of „sour milk cheese“ (ga-murub4) per „nanny goat“ (ud5) per year as explicitly stated afterwards in lines o. i 9-10.

The passage o. i 12 – o ii 5 registers 4 bariga 4 ban 6 sila (= 286 litres) of „butter“ (i3-nun) and 1 gur 2 bariga 9 sila (= 429 litres) of „sour milk cheese“ (ga-murub4) as the delivery quota of dairy products from 572 nanny goats. This time the text does not indicate the delivery quota explicitly. Still, by calculation, it results in a different quota: 0.5 litres of „butter“ (i3-nun) and 0.75 litres of „sour milk cheese“ (ga-murub4) per „nanny goat“ (ud5) per year. The text indicates instead that they are nam-en-na-goats.

Both these delivery quotas are attested in other sources from Umma [geogr=Umma](see the following table 2). However, the quota of 0.5 litres of „butter“ (i3-nun) and 0.75 litres of „sour milk cheese“ (ga-murub4) per „nanny goat“ (ud5) per year is more often attested both as expected delivery quotas by the administration as well as quotas of deliveries carried out by the herders to the provincial administration. The explicit indication of the quota as 0.3 litres of „butter“ (i3-nun) and 0.5 litres of „sour milk cheese“ (ga-murub4) per „nanny goat“ (ud5) per year in the first passage of our source (AUCT 2 391 o. i 1-11) may likely reveal that the quota more often expected by the administration was the higher one with 0.5 litres of „butter“ (i3-nun) and 0.75 litres of „sour milk cheese“ (ga-murub4) per „nanny goat“ (ud5) per year.

The texts published in the series Nisaba are only available in transliteration. Therefore, they cannot be collated from photos or copies. In particular, Nisaba 24 27 is a lengthy account of sheep and goats of various temples in Umma. Still, unfortunately, it is only partially preserved, and only the following temples are attested: of Inana of Zabalam[geogr=Zabalam], of Sulgi, of Ninurra and Šara. Because of its fragmentary status, it is not always possible to reconstruct the number of registered animals. It is not always clear if goats registered as old and/or as „leftover“ are to be considered milk-producing goats. Moreover, if we take the numbers of registered goats as they are listed according to the transliteration, the correspondent delivery quota differs very much from the other attestations. Therefore, these quotas are to be considered as not reliable until the text can be collated.