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Easton's Bible Dictionary

 

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Publican
        one who farmed the taxes (e.g., Zacchaeus, Luke 19:2) to be
        levied from a town or district, and thus undertook to pay to the
        supreme government a certain amount. In order to collect the
        taxes, the publicans employed subordinates (5:27; 15:1; 18:10),
        who, for their own ends, were often guilty of extortion and
        peculation. In New Testament times these taxes were paid to the
        Romans, and hence were regarded by the Jews as a very heavy
        burden, and hence also the collectors of taxes, who were
        frequently Jews, were hated, and were usually spoken of in very
        opprobrious terms. Jesus was accused of being a "friend of
        publicans and sinners" (Luke 7:34).
Bibliography Information
Easton, Matthew George. M.A., D.D., "Biblical Meaning for 'Publican' Eastons Bible Dictionary".
bible-history.com - Eastons; 1897.

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