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        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.
        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; compare Ex. 30:13). (See TRIBUTE
Bibliography Information
Easton, Matthew George. M.A., D.D., "Biblical Meaning for 'Taxes' Eastons Bible Dictionary". - Eastons; 1897.

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