Tribute, Toll, Taxing
Tribute, Toll, Taxing
TRIBUTE, TOLL, TAXING
1. In OT the subject is obscure. The word most frequently rendered tribute is mas, which denotes a body of forced labourers (2Sa 20:24, 1Ki 9:21 etc.; see RV [Note: Revised Version.] ), and then later forced servicethe feudal corve. Solomon had a regular system of levying provisions for the maintenance of the royal establishment (1Ki 4:7-19), and labourers for the execution of his vast building schemes (1Ki 5:13 ff., 1Ki 9:15), and also exacted toll from the caravans of merchants that passed through his kingdom (1Ki 10:15). After the fail of the Jewish State, tribute was imposed on the land by its foreign masters (2Ki 23:33, Ezr 4:13 etc.). In the last-mentioned passage (cf. Ezr 4:20, Ezr 7:24) we read of tribute, custom, or toll, but have no information as to the precise meanings of the terms and the distinctions between them. Cf. Trade and Commerce, 3.
2. In NT tribute represents 3 Gr. words. (1) phoros is properly a land tax; (2) knsos (originally a property register), a capitation or poll tax. Both were direct Imperial taxes payable by the Jews as Roman subjects; the former in kind, the latter in Roman money. In NT, however, the distinction is not carefully observed (cf. Mat 22:17, Luk 20:22). For the tribute money of Mat 22:19 see Money, 7 (b). (3) didrachmon (Mat 17:24, RV [Note: Revised Version.] the half-shekel) was the sum paid by every male Israelite to meet the cost of the daily services in the Temple. See Money, 7 (d). Toil (telos, AV [Note: Authorized Version.] custom; telnion place of toll, AV [Note: Authorized Version.] receipt of custom) must be carefully distinguished from tribute (cf. Mat 17:25, Rom 13:7). It was not a direct tax like (1) and (2), but an impost on the value of exported goods. For details see artt. Custom (s), Publican. Taxing (apograph, RV [Note: Revised Version.] enrolment, Luk 2:2, Act 5:37) denotes a registration with a view to taxation for Imperial purposes. See Quirinius.
J. C. Lambert.