Tax; Taxing

Taxation, in the sense of regular, graduated imposts levied by authority upon wealth, whether in the form of flocks and herds, tilled lands or accumulated treasure, is a comparatively late product of social evolution. The beginnings of this trouble-breeding institution are, of course, very ancient. If in the beginning all wealth was common wealth, all property vested in the family or tribe, making any kind of levies unnecessary, with the rise of individualism, the prorata setting aside, for common uses, of certain possessions held as private property by individuals, which is the essence of taxation, is inevitable. With the advent of more advanced civilization, by which is meant fixed residence, systematic use and cultivation of defined and limited territory, established political organization centering in rulers of one kind or another, regular taxation must necessarily have begun. Throughout history the burden of taxation has kept pace with the elaboration of the machinery of government; kings, courts, ceremonials, legislative and judicial administration, wars, diplomacy—all these institutions spell expense and, consequently, taxation. In a very real sense, the history of taxation is the history of civilization.

In following the history of taxation in the Bible, two lines of development are to be noted: Israel’s internal history when left to herself, and her experiences as tributary to successive conquerors. These two lines of experience form the main divisions of this article. We shall confine ourselves so far as possible to the civil aspects of the subject, leaving for others those interesting problems of taxation connected with the origin and development of the priestly legislation. See TITHE etc.

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Author: International Std. Bible Encyclopedia

Keywords: Tax, Taxing, tribute, tribute money, taxation, pay tribute, taxed, poll tax

Bible reference(s): 1 Kings 5:13, 1 Kings 9:21, 1 Samuel 10:27, 1 Samuel 8:12-17, 2 Kings 15:19-20, 2 Kings 16:8, 2 Kings 23:33, Amos 5:11, Amos 7:1, Exodus 30:12-16, Genesis 32:13, Luke 2:1, Matthew 17:24, Luke 2:1, Luke 2:2, Luke 2:3, Luke 2:5, Acts 5:37, Matthew 17:25, Matthew 22:17, Matthew 22:19, Mark 12:14, Luke 20:22, Luke 23:2, Romans 13:6, Romans 13:7, Ezra 4:13, Ezra 7:24, Neh 5:4, Esther 10:1

Source: James Orr (editor), The International Standard Bible Encyclopedia, 5 volume set.

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