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Easton's 1897 Bible Dictionary (easton)

Taxes
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.
17:24).

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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