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Taxes; Taxation; Taxing
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Boyd’s Bible Dictionary
:
(touches). First
Hebrew
taxes
were
tithes
,
first-fruits
,
redemption
money
, for use of the priests. Taxes amplified under the kings and became burdensome (
1 Kings 10:28-29; 12:4
28
And Solomon had horses brought out of Egypt, and linen yarn: the king's merchants received the linen yarn at a price.
29
And a chariot came up and went out of Egypt for six hundred shekels of silver, and an horse for an hundred and fifty: and so for all the kings of the Hittites, and for the kings of Syria, did they bring them out by their means. (1 Kings 10:28‑29)
4
Thy father made our yoke grievous: now therefore make thou the grievous service of thy father, and his heavy yoke which he put upon us, lighter, and we will serve thee. (1 Kings 12:4)
). Jews under heavy
tribute
while subject to foreign rulers (Neh. 5). The tithe-tax became a
poll
-tax (
Neh. 10:32-33
32
Also we made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God;
33
For the showbread, and for the continual meat offering, and for the continual burnt offering, of the sabbaths, of the new moons, for the set feasts, and for the holy things, and for the sin offerings to make an atonement for Israel, and for all the work of the house of our God. (Nehemiah 10:32‑33)
); and continued (
Matt. 17:24
24
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? (Matthew 17:24)
). The enrollment, or
census
, of
Luke 2:2
2
(And this taxing was first made when Cyrenius was governor of Syria.) (Luke 2:2)
, and
Acts 5:37
37
After this man rose up Judas of Galilee in the days of the taxing, and drew away much people after him: he also perished; and all, even as many as obeyed him, were dispersed. (Acts 5:37)
, was for the purpose of Roman
taxation
, which was onerous, being on the
head
, the field-hand, the ground and the products thereof, the harbors, city-gates, and city houses.
Concise Bible Dictionary
:
Jehoiakim
taxed the land in order to be able to pay the demands of
Pharaoh
, king of
Egypt
(
2 Kings 23:35
35
And Jehoiakim gave the silver and the gold to Pharaoh; but he taxed the land to give the money according to the commandment of Pharaoh: he exacted the silver and the gold of the people of the land, of every one according to his taxation, to give it unto Pharaoh-nechoh. (2 Kings 23:35)
). Seleucus IV Philopator became “a raiser of taxes,” about B.C. 181, to pay the demands of the Romans (
Dan. 11:20
20
Then shall stand up in his estate a raiser of taxes in the glory of the kingdom: but within few days he shall be destroyed, neither in anger, nor in battle. (Daniel 11:20)
). In
Luke 2:1-5
1
And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
2
(And this taxing was first made when Cyrenius was governor of Syria.)
3
And all went to be taxed, every one into his own city.
4
And Joseph also went up from Galilee, out of the city of Nazareth, into Judea, unto the city of David, which is called Bethlehem; (because he was of the house and lineage of David:)
5
To be taxed with Mary his espoused wife, being great with child. (Luke 2:1‑5)
the “taxing” mentioned is believed to have been, not for the assessment of property, but for the registration of persons. See
CYRENIUS
. Though ordered by the Roman emperor, it appears that the Jews were allowed to carry out the
census
as to city and lineage in their own way. In
Acts 5:37
37
After this man rose up Judas of Galilee in the days of the taxing, and drew away much people after him: he also perished; and all, even as many as obeyed him, were dispersed. (Acts 5:37)
the same term is employed, but the enrollment in this case may have included the taking an account of their property (as stated by Josephus) which led to
Judas
heading a revolt. See
PUBLICANS
.
“674. The Temple Tax” From
Manners and Customs of the Bible
:
Matthew 17:24
24
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? (Matthew 17:24)
. They that received
tribute
money
came to
Peter
, and said, Doth not your
Master
pay tribute?
Literally, Doth not your master pay the didrachm or double drachma? This was not the tax for the support of the civil government, but the half-
shekel
tax for the support of
the temple
-service, which every
Jew
was expected to pay. It was founded by
Moses
, in connection with
the tabernacle
service. See
Exodus 30:13
13
This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the Lord. (Exodus 30:13)
. It is also referred to in
2 Kings 12:4
4
And Jehoash said to the priests, All the money of the dedicated things that is brought into the house of the Lord, even the money of every one that passeth the account, the money that every man is set at, and all the money that cometh into any man's heart to bring into the house of the Lord, (2 Kings 12:4)
;
2 Chronicles 24:6,9
6
And the king called for Jehoiada the chief, and said unto him, Why hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the collection, according to the commandment of Moses the servant of the Lord, and of the congregation of Israel, for the tabernacle of witness? (2 Chronicles 24:6)
9
And they made a proclamation through Judah and Jerusalem, to bring in to the Lord the collection that Moses the servant of God laid upon Israel in the wilderness. (2 Chronicles 24:9)
. Its value was about thirty cents.
“759. Tax Gathering” From
Manners and Customs of the Bible
:
Luke 5:27
27
And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me. (Luke 5:27)
. He went forth, and saw a publican, named
Levi
, sitting at the
receipt of
custom
.
See also
Matthew 9:9
9
And as Jesus passed forth from thence, he saw a man, named Matthew, sitting at the receipt of custom: and he saith unto him, Follow me. And he arose, and followed him. (Matthew 9:9)
;
Mark 2:14
14
And as he passed by, he saw Levi the son of Alpheus sitting at the receipt of custom, and said unto him, Follow me. And he arose and followed him. (Mark 2:14)
.
1. The
publicans
were the Roman tax-gatherers, of whom there were several classes. The Roman
senate
farmed the
taxes
to rich capitalists, who agreed to pay a certain sum into the public
treasury
, and reimburse themselves with the taxes they collected. These capitalists were called publicani, and often formed themselves into a joint-stock company, appointing one of their number as general manager. He usually resided at
Rome
, and was called magister.
The publicani were an influential section of the Roman knights, an ancient order who occupied a kind of middle rank between the
senators
and the people. These, however, are not mentioned in the
New
Testaments. The “publicans” so frequently referred to there were the portitores, or men who were employed by the publicani to collect the taxes in the provinces. They were the actual custom-
house
officers, and were commonly natives of the provinces where they were stationed. They were supervised by the sub-magistri, who made the returns to the magister at Rome. Zaccheus was a sub-magister, or “chief among the publicans” (
Luke 19:2
2
And, behold, there was a man named Zaccheus, which was the chief among the publicans, and he was rich. (Luke 19:2)
). Levi, or Matthew, was one of the portitores, or tax-gatherers.
The publicans, of whatever class, were looked upon with disfavor by the masses of the people. The complimentary reference of Cicero to the publicani, which has
sometimes
been cited as an evidence of their high respectability, is thought to have been merely the flattery of an
orator
who sought to accomplish political purposes thereby. The portitores, however, were especially detested. Their duty, if honestly discharged. would have made them unpopular enough; but when, as was often the case, they went beyond their legal rights and levied exorbitant taxes, using all the machinery of the
law
to help them, their unpopularity greatly increased. Many of them were Jews, and were regarded by their Jewish
brethren
as no better than the
heathen
with whom publicans were often classed. See Matthew 18. It is said that the Jews would not associate with them, nor allow them in
the temple
or in the
synagogue
; nor would they permit them to give
testimony
in Jewish courts. Even the presents which they brought to the temple are said to have been rejected. They were completely excluded from their fellows.
These statements serve to illustrate the reference made to the publicans in
the Gospel
narratives. They were classed with sinners. See
Matthew 9:10-11; 11:19
10
And it came to pass, as Jesus sat at meat in the house, behold, many publicans and sinners came and sat down with him and his disciples.
11
And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners? (Matthew 9:10‑11)
19
The Son of man came eating and drinking, and they say, Behold a man gluttonous, and a winebibber, a friend of publicans and sinners. But wisdom is justified of her children. (Matthew 11:19)
;
Mark 2:15, 16
15
And it came to pass, that, as Jesus sat at meat in his house, many publicans and sinners sat also together with Jesus and his disciples: for there were many, and they followed him.
16
And when the scribes and Pharisees saw him eat with publicans and sinners, they said unto his disciples, How is it that he eateth and drinketh with publicans and sinners? (Mark 2:15‑16)
;
Luke 7:34; 15:1
34
The Son of man is come eating and drinking; and ye say, Behold a gluttonous man, and a winebibber, a friend of publicans and sinners! (Luke 7:34)
1
Then drew near unto him all the publicans and sinners for to hear him. (Luke 15:1)
. They were mentioned with harlots. See
Matthew 21:31-32
31
Whether of them twain did the will of his father? They say unto him, The first. Jesus saith unto them, Verily I say unto you, That the publicans and the harlots go into the kingdom of God before you.
32
For John came unto you in the way of righteousness, and ye believed him not: but the publicans and the harlots believed him: and ye, when ye had seen it, repented not afterward, that ye might believe him. (Matthew 21:31‑32)
. They were alluded to as occupying the lowest position in morals, the vilest of the vile: “even the publicans.”
Matthew 5:46-47
46
For if ye love them which love you, what reward have ye? do not even the publicans the same?
47
And if ye salute your brethren only, what do ye more than others? do not even the publicans so? (Matthew 5:46‑47)
.
2. Sitting at the receipt of custom accurately expresses the posture which is occupied in the
East
by all who transact business. The merchant sits when he sells, and even carpenters and washerwomen sit at their work No one stands when at work unless it is entirely unavoidable.
3. There were houses or
booths
built at the foot of bridges, at the gates of cities, at the mouths of rivers, and by
the
sea
-side, where the tax-gatherers transacted their business. Such a place was the τελώνιοω or “receipt of custom.”
Related Books and Articles:
674. The Temple Tax
From:
Manners and Customs of the Bible
By:
James M. Freeman
759. Tax Gathering
From:
Manners and Customs of the Bible
By:
James M. Freeman
Call: 1-630-543-1441
“Study to show thyself approved unto God, … rightly dividing the word of truth” (2 Timothy 2:15).
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