“Tell us what you think: is it legal for us to pay the poll tax to Caesar or not? Should we pay or not pay?”

But Jesus saw their trap. “You hypocrites,” he answered. “Why are you testing me? Show me a denarius.”

So they brought him a denarius. Then he says, “Whose image and engraving are these?”

“Caesar’s,” they reply.

“Then give to Caesar what is Caesar’s,” he tells them, “and to God what is God’s.”

— The Story of Jesus 26.4

[adapted from Mt 22:17-21; Mk 12:14-17]

The Roman Empire levied various taxes against its subjects throughout its many provinces. First, a poll or head tax (tributum capitis) was a fixed amount that every person had to pay, according the registry of the latest census. Poll taxes fell on Roman subjects, not on Roman citizens, and subsequently provoked numerous revolts. Second, a land tax was charged based on how much land a person owned. Third, tolls were collected when particular highways were travelled. Finally, a temple tax was imposed specifically on Jews, which funded the operation and upkeep of the Temple in Jerusalem.

With all this money to be paid annually, the Roman Empire employed locals in every province to collect its taxes. Unfortunately, with the authority of the Empire and little accountability, tax collectors (telones) had a reputation for demanding more than what was due and pocketing the difference. And because they were fellow countrymen aligned with the occupying power, tax collectors were viewed as traitors for hire.