Tax in the Bible Encyclopedia - ISBE

taks, taks'-ing: I. INTRODUCTION 1. General Considerations 2. Limits of the Discussion II. TAXES IN ISRAEL UNDER SELF-GOVERNMENT 1. In the Earliest Period 2. Under the Theocracy; in the Period of the Judges 3. Under the Kings III. TAXES IN ISRAEL UNDER CONQUERORS 1. Under the Assyrians and Babylonians 2. Under the Persians 3. Under the Ptolemies and Seleucid Kings 4. Under the Romans I. Introduction. 1. General Considerations: Taxation, in the sense of regular, graduated imposts levied by authority upon wealth, whether in the form of flocks and herds, tilled lands or accumulated treasure, is a comparatively late product of social evolution. The beginnings of this trouble-breeding institution are, of course, very ancient. If in the beginning all wealth was common wealth, all property vested in the family or tribe, making any kind of levies unnecessary, with the rise of individualism, the prorata setting aside, for common uses, of certain possessions held as private property by individuals, which is the essence of taxation, is inevitable. With the advent of more advanced civilization, by which is meant fixed residence, systematic use and cultivation of defined and limited territory, established political organization centering in rulers of one kind or another, regular taxation must necessarily have begun. Throughout history the burden of taxation has kept pace with the elaboration of the machinery of government; kings, courts, ceremonials, legislative and judicial administration, wars, diplomacy--all these institutions spell expense and, consequently, taxation. In a very real sense, the history of taxation is the history of civilization. 2. Limits of the Discussion: In following the history of taxation in the Bible, two lines of development are to be noted: Israel's internal history when left to herself, and her experiences as tributary to successive conquerors. These two lines of experience form the main divisions of this article. We shall confine ourselves so far as possible to the civil aspects of the subject, leaving for others those interesting problems of taxation connected with the origin and development of the priestly legislation. See TITHE etc. II. Taxes in Israel under Self-Government. In the first glimpses of the ancestors of the Hebrew...