'the beginning of the reign,' when the year from the new year's
day was called the first year, and the following ones were
brought successively from it. Notwithstanding, in the dates of
several Assyrian and Babylonian sovereigns there are cases of the
year of accession being considered as the first year, thus giving
two reckonings for the reigns of various monarchs, among others,
Shalmaneser, Sennacherib, Nebuchadrezzar."[9] This uncertainty as
to the years of reckoning again emphasizes the fact that the
solar year did not have for the Assyrian chronology quite the
same significance that it has for us.

The Assyrian month commenced on the evening when the new moon was
first observed, or, in case the moon was not visible, the new
month started thirty days after the last month. Since the actual
lunar period is about twenty-nine and one-half days, a practical
adjustment was required between the months themselves, and this
was probably effected by counting alternate months as Only 29
days in length. Mr. R. Campbell Thompson[10] is led by his
studies of the astrological tablets to emphasize this fact. He
believes that "the object of the astrological reports which
related to the appearance of the moon and sun was to help
determine and foretell the length of the lunar month." Mr.
Thompson believes also that there is evidence to show that the
interculary month was added at a period less than six years. In
point of fact, it does not appear to be quite clearly established
as to precisely how the adjustment of days with the lunar months,
and lunar months with the solar year, was effected. It is clear,
however, according to Smith, "that the first 28 days of every
month were divided into four weeks of seven days each; the
seventh, fourteenth, twenty-first, twenty-eighth days