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  1  definition  found 
  From  Easton's  1897  Bible  Dictionary  [easton]: 
  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;  comp.  Ex  30:13).  (See  {TRIBUTE}.) 

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