Prayer Tents Bible References - Prayer Tents

TAX

Wide variations existed in the ways that governments secured revenues for their operation in ancient times, including fees, fines, rents, and property, personal, and travel taxes. The most direct form of governmental acquisition of resources was forced labor (Heb. mas), the conscription of laborers to complete tasks assigned by the rulers (e.g., Josh. 16:10; 2 Sam. 20:24; 1 Kgs. 12:18). Most taxes, however, were of two sorts, direct and indirect. A regular system of taxation is prescribed in Lev. 27:1-8. David’s census appears to have been part of a systematic taxation of Israel (2 Sam. 24). Occasional taxations are also mentioned: Jehoash’s tax for repairs to the temple (2 Kgs. 12:4-18); Menahem’s tax on the wealthy to bribe the king of Assyria (15:20); Jehoiakim’s tax which he gave to Pharaoh Neco (23:35).

During the early period of the Roman Republic the rent of public lands brought in governmental revenues. From the 2nd century b.c.e., however, Rome’s wealth was increased enormously by the conquest of foreign peoples and the confiscation of their resources. Later, a system of taxes was introduced. Paul advised his readers to pay the Romans both direct and indirect taxes (Rom. 13:6-7). The direct tax, known as the “tribute” (Gk. phóros; Lat. tributum), was a tax on land (tributum soli) or a personal tax on everyone of taxable age (tributum capitis), used to support the Roman military presence, to foster building programs, and for general maintenance of the empire. It was collected by Roman procurators. When natural disasters occurred, emperors often lifted the burden of this tax from the affected town or province. The indirect taxes (Gk. télos; Lat. vectigal) were taxes levied in self-governing townships. They included taxes on imports and exports (portorium), a 5 percent inheritance tax (vicesima hereditatium), a 5 percent emancipation tax (vicesima libertatis), a 1 percent tax on public auctions (which went to the military pension fund), a 4 percent tax on the sale of slaves (to support the local police), and other local taxes such as tolls at bridges and ferries and taxes on houses and builders.

For collecting some of these taxes, a system of “tax farming” was used by the Romans, whereby the government auctioned off contracts to publicans (wealthy tax collectors) who would pay the Romans out of their own pockets and then collect from the public as much as they wanted to recover their investment. These greedy and cruel profiteers made their profit by collecting much more than they spent for their contracts (cf. Luke 19:2-8). The system allowed constant abuses of the public. We have evidence from Egypt that occasionally the publicans were accompanied by the military or police to extort money from the public.

Another kind of tax mentioned in the NT is the temple tax, a tax of one half shekel paid annually in March by Jewish men to help with the upkeep of the Jerusalem temple (Matt. 17:24-27).

Richard A. Spencer

Prayer Tents Bible References - Prayer Tents

TAX

Eerdmans Dictionary of the Bible (2000)