Taxes
   first mentioned in the command (Ex. 30:11-16) that every Jew
   from twenty years and upward should pay an annual tax of "half a
   shekel for an offering to the Lord." This enactment was
   faithfully observed for many generations (2 Chr. 24:6; Matt.
   17:24).
   
     Afterwards, when the people had kings to reign over them, they
   began, as Samuel had warned them (1 Sam. 8:10-18), to pay taxes
   for civil purposes (1 Kings 4:7; 9:15; 12:4). Such taxes, in
   increased amount, were afterwards paid to the foreign princes
   that ruled over them.
   
     In the New Testament the payment of taxes, imposed by lawful
   rulers, is enjoined as a duty (Rom. 13:1-7; 1 Pet. 2:13, 14).
   Mention is made of the tax (telos) on merchandise and travellers
   (Matt. 17:25); the annual tax (phoros) on property (Luke 20:22;
   23:2); the poll-tax (kensos, "tribute," Matt. 17:25; 22:17; Mark
   12:14); and the temple-tax ("tribute money" = two drachmas =
   half shekel, Matt. 17:24-27; comp. Ex. 30:13). (See TRIBUTE.)