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1. Sometimes exacted by kings from their own subjects. 1Sa 8:10-17.

2. Exacted from all conquered nations. Jos 16:10; Jdj 1:30,33,35; 2Ki 23:33,35.

3. Often exacted in

a. Labour. 1Ki 5:13,14; 9:15,21.

b. Produce of land, &c. 1Sa 8:15; 1Ki 4:7.

c. Gold and silver. 2Ki 23:33,35.

4. The Jews required to pay half a shekel to God as. Ex 30:12-16.

5. Christ to avoid offence wrought a miracle to pay for himself and Peter. Mt 17:24-27.

6. Kings of Israel

a. Forbidden to levy unnecessary or oppressive. De 17:17.

b. Set officers over. 2Sa 20:24; 1Ki 4:6,7.

c. Often oppressed the people with. 1Ki 12:4,11.

7. When oppressive frequently led to rebellion. 1Ki 12:14-20.

8. Priests and Levites exempted from. Ezr 7:24.

9. Roman

a. Decree of Augustus for. Lu 2:1.

b. First levied in Judea when Cyrenius was governor. Lu 2:2.

c. Persons enroled for, in the native place of their tribe and family. Lu 2:3-5.

d. Collected by the Publicans. Lu 3:12,13; 5:27.

e. Was paid in Roman coin. Mt 22:19,20.

f. Was resisted by the Galilaeans under Judas of Galilee. Ac 5:37; Lu 13:1.

g. Christ showed to the Pharisees and Herodians the propriety of paying. Mt 22:15-22; Mr 12:13-17.

h. Our Lord falsely accused of forbidding to pay. Ro 13:6,7.

10. All saints exhorted to pay. Ro 13:6,7.