Their History
The Tax Collectors in the Roman EmpireThe Tax Collector or Tax
Gatherer is the Greek word "telones" and the King James Version of the
Bible translates the word "publican." He was contracted by Rome to collect taxes
for the government during New Testament times. The Greek word telones
were really NOT the publicans. Publicans were wealthy men, usually non-Jewish,
who contracted with the Roman government to be responsible for the taxes of a
particular district of the imperial Roman state. These publicans would often be
backed by military force.
The telones tax collectors to which the New Testament refers (with the
exception of Zacchaeus?) were employed by publicans to do the actual collecting
of taxes within the areas where they lived. These men were Jews, usually not
very wealthy, who could be seen in the Temple (Luke 18:13). They were probably
very familiar with the people from whom they collected taxes.
The Publican collected income tax for Rome. Sometime around 200 B.C. the Roman
Senate found it fitting to farm the vectigalia (direct taxes) and the
portoria (customs) to capitalists, who agreed to pay a substantial sum into
the publicum (treasury) and so received the name of publicani.
The Roman class who handled the contracts and financial arrangements were called
equites. They often went further in their dealings with the publicani and
formed a joint-stock societas (company) partnership with them or one of
their agents magister (manager). This manager usually resided at Rome and
conducted business and paying profits to all partners through the submagistri
(officer) who lived among the provinces. Directly under their authority were the
portitores (customhouse officers) who would examine all goods, whether
imported or exported, assess the value, wrote out a ticket and enforced payment.
They would live within the province where they were stationed and come into
contact with all classes of the population. It was these portitores who
were referred to as the Tax Gatherers (telones) in the New Testament.
Luke 3:12-15 "Then tax collectors also came to be baptized, and said to him, "Teacher, what shall we do?" And he said to them, "Collect no more than what is appointed for you." Likewise the soldiers asked him, saying, "And what shall we do?" So he said to them, "Do not intimidate anyone or accuse falsely, and be content with your wages."
The Jewish people were outraged by the Publicans and regarded them as traitors and apostates. They were considered defiled by their constant contact with the heathen, even Rome�s willing instruments of oppression. Zacchaeus was called a "chief tax-gatherer" (Greek: �architelones�) in Luke 19:2 and his kind were utterly despised. Yet Jesus showed mercy on him:
Luke 19:8-10 "Then Zacchaeus stood and said to the Lord, "Look, Lord, I give half of my goods to the poor; and if I have taken anything from anyone by false accusation, I restore fourfold." And Jesus said to him, "Today salvation has come to this house, because he also is a son of Abraham; for the Son of Man has come to seek and to save that which was lost."
In Augustus's day (27 B.C.-A.D. 14) the practice of selling tax-collection contracts to joint-stock companies ceased, and tax collectors were put on the public payroll. Thus a kind of Internal Revenue Service was established and continued through the rest of the NT period.
Edersheim makes an interesting comment:
"The Talmud distinguishes two classes of publicans-the tax-gatherer in general (Gabbai) and the Mokhes or Mokhsa, who was specially the douanier, or customhouse official. Although both classes fell under the rabbinic ban, the douanier-such as Matthew was-was the object of chief execration. And this because his exactions were more vexatious and gave more scope to rapacity. The Gabbai, or tax-gatherer, collected the regular dues, which consisted of ground, income, and poll tax. . . . If this offered many opportunities for vexatious exactions and rapacious injustice, the Mokhes might inflict much greater hardship upon the poor people. There was a tax and duty upon all imports and exports; on all that was bought and sold; bridge money, road money, harbor dues, town dues, etc. The classical reader knows the ingenuity which could invent a tax and find a name for every kind of exaction, such as on axles, wheels, pack animals, pedestrians, roads, highways; on admission to markets; on carriers, bridges, ships, and quays; on crossing rivers, on dams, on licenses-in short, on such a variety of objects that even the research of modern scholars has not been able to identify all the names. But even this was as nothing compared to the vexation of being constantly stopped on the journey, having to unload all one's pack animals, when every bale and package was opened, and the contents tumbled about, private letters opened, and the Mokhes ruled supreme in his insolence and rapacity" (Edersheim, Life and Times of Jesus the Messiah, 1:515 ff.).
These tax collectors gathered several different types of taxes. Rome levied upon the Jews a land tax, a poll tax, even a tax for the operation of the Temple. There were different kinds of taxes for every territory. For example, since some provinces, like Galilee, were not under an imperial governor, taxes remained in the province rather than going to the imperial treasury at Rome. This is one reason why the Pharisees in Judea (an imperial province) came to ask Jesus, "Is it lawful to pay taxes to Caesar, or not?" (Matt 22:17).
Levi or Matthew, gathered the customs on exports and imports and taxes (Matt 9:9-11; Mark 2:14, etc.). The office for "receipt of custom" was at city gates, on public roads, or bridges. Levi's post was on the great road between Damascus and the seaports of Phoenicia.
Zacchaeus' head quarters were in Jericho, which was a great center for the balsam trade. In fact this was the territory where the famed Marc Anthony purchased balsam plantations for Queen Cleopatra. It is interesting that when Jesus was in Jericho He preferred to eat at the publican�s house than any of the priests who lived in Jericho, who were said to have numbered over 10,000, which reveals the honor that He bestowed upon Zacchaeus and the scorn for the Jewish priesthood.
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Table of Contents
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- Ancient Assyrian Social Structure
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- The Incredible Bible
- The Jewish Calendar in Ancient Hebrew History
- The Life of Jesus in Chronological Order
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- The Names of God
- The New Testament
- The Old Testament
- The Passion of the Christ
- The Pharisees
- The Sacred Year of Israel in New Testament Times
- The Samaritans
- The Scribes
Ancient Questions
- How did the ancient Greeks and Romans practice medicine and treat illnesses?
- What were the major contributions of ancient Babylon to mathematics and astronomy?
- How did the ancient Persians create and administer their vast empire?
- What were the cultural and artistic achievements of ancient India, particularly during the Gupta Empire?
- How did ancient civilizations like the Incas and Aztecs build their remarkable cities and structures?
- What were the major trade routes and trading practices of the ancient world?
- What was the role of slavery in ancient societies like Rome and Greece?
- How did the ancient Mayans develop their sophisticated calendar system?
- What were the key events and significance of the Battle of Thermopylae in ancient Greece?
- What was life like for women in ancient Rome?
Bible Study Questions
- What does biblical archaeologist said about hieroglyphics?
- Where is the Negev where Abram went to in Genesis?
- What is the name of Ramallah in the Bible?
- How do we approach and study the historical and cultural context of biblical passages?
- What is the significance of the Psalms in personal and corporate worship?
- How do we discern and apply biblical principles to contemporary ethical issues?
- What is the biblical perspective on the nature of God's love and mercy?
- How do we interpret and understand apocalyptic literature in the Bible?
- What are the different covenants in the Bible and their significance?
- How do we grow in spiritual maturity and develop a deeper understanding of the Word?
About
Welcome to Free Bible: Unearthing the Past, Illuminating the Present! Step into a world where ancient history and biblical narratives intertwine, inviting you to explore the rich tapestry of human civilization.
Discover the captivating stories of forgotten empires, delve into the customs and cultures of our ancestors, and witness the remarkable findings unearthed by dedicated archaeologists.
Immerse yourself in a treasure trove of knowledge, where the past comes alive and illuminates our understanding of the present.
Join us on this extraordinary journey through time, where curiosity is rewarded and ancient mysteries await your exploration.
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