T-S Misc.28.259
Legal document. Partnership agreement. Written in the hand of court clerk Ḥalfon b. Menashshe. Yefet b. Avraham and a party whose name is not preserved agree to a yearlong partnership, with accounts sent to Yefet every four months. There also may have been a distribution of partnership profits after six months. Yefet does not demand that the account be notarized. The soundness of mind clauses hint at a release; the unpreserved section of this document may have terminated an existing partnership, which was renewed in the preserved portion. Each partner may have been responsible for part of the active trading. Profits and losses are to be split evenly between the two partners. (Information from Lieberman, "A Partnership Culture," 249)
Editor: Ed. and trans. P. Lieberman, "A Partnership Culture" (2007), 2.