(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). Jews under heavy tribute while subject to foreign rulers (Neh. 5). The tithe-tax became a poll-tax (Neh. 10:32-33); and continued (Matt. 17:24). The enrollment, or census, of Luke 2:2, and 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.