Taxation for the support of the state first appeared among the Israelites during the reign of Solomon. Before this, Saul and David had supported their government chiefly from the tribute of subject nations and from booty gained in battle. (2 Sam. 8:2-10, 12:30) The expenses of his rich court and his many building enterprises induced Solomon to tax his own people. Accordingly, he divided the nation into twelve districts, each responsible for the maintenance of the royal household during one month of the year (1 Kings 4:7, 5:7,8). These levies became so oppressive that they contributed to the split in the monarchy (1 Kings 12:4). The Israelites fared no better under the later kings, especially when there was no income from foreign trade or subject nations. Special taxes were usually imposed in times of emergency , particularly when foreign conquerors demanded tribute (2 Kings 23:35)(Ezra 4:13). After the exile, the Jews were almost constantly under the rule of foreign powers and had to pay heavy tribute to their masters. In addition, THEY WERE REQUIRED TO SUPPORT THEIR OWN INSTITUTIONS SUCH AS THE TEMPLE, THE AMOUNT LEVIED FOR THIS PURPOSE BEING HALF A SHEKEL FOR EACH JEW OVER TWENTY. In Nehemiah's time this burden had impoverished many, forcing them to mortgage their property or sell their children into slavery (Neh. 5:1-5). Under the Greek kings of Egypt and Syria the right to collect taxes was sold to individuals. Any profits made on their collections were their own. This practice led to terrible abuses. (Mk. 12:41-44)
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