The
Historical Jesus
Tax Collectors
The synoptic gospels - Mark,
Matthew and Luke - all report that tax collectors were regarded as
outcasts from good Hebrew society at the time of Jesus. They also report
that Jesus was not well thought of because he appears to have insisted upon associating
with them regardless of what people thought. Few
of us step back to note that these reports [1] date from between 35 and 65
years after the death of Jesus. Furthermore, the gospels were not written as
history but as theological expositions of the meaning of Jesus for the
world. Nor are they eye-witness accounts. Each pastes together chreiai
(useful anecdotes), parables, miracle and pronouncement stories, and
sayings to form a Christian story. It isn't therefore wise to assume
that what they report about tax collectors is good history. Nevertheless,
we know quite a lot about the telonai or "publicans" (a
name derived from the Latin version of the Bible which used the old Roman
term publicani for a tax collector). All
three authors were removed in time from the original scene by the intervention of
a vicious and highly destructive civil war. During the years 66 to about
75, Jerusalem was totally destroyed. It ceased to be the centre of Hebrew
hopes for worldwide domination. By the time they wrote, the people
and culture in which Jesus lived had been largely destroyed. What we now
know as Palestine became a dangerous region once Roman authority collapsed
after the year 66. Bands of insurgents and
robbers roamed relatively unchecked. As a result, many thousands of
Hebrews became a new Diaspora, emigrating to other parts of the
Roman Empire. Taxes then as now were not popular.
The average Western country today finds taxation somewhat more bearable
because there are generally substantial social services to show for them.
This was not the case in first-century Palestine. The money went to the
ruling hierarchy and to Rome. Jesus was born
around the end of an era during which Herod the Elder ("the
Great") ruled Palestine as a vassal of Rome. Few Christian
commentators do more than pigeonhole Herod as a bad man who tried to kill
the baby Jesus and executed John the Baptiser. But in the eyes of Rome and the local hierarchy -
which included the wealthy Hebrews and priests - Herod did great things [2].
His was a highly successful government. He created a kingdom largely
secure from banditry and invasion. His public works were impressive. Roads
and a great sea port were built to facilitate a huge increase in trade and
agricultural production. Religious fanatics who constantly arose to destabilise the
nation were ruthlessly crushed. However, his success and stability were
bought at a considerable price. First, powerful allies were bought
off by a policy of dispossessing bankrupt landed peasants. Matthew's story of the
labourers in a vineyard may reflect those who had recently lost their land
and been forced into piece-work for a wealthy landowner [3]. Second, heavy
taxes on goods and trade had to be levied to pay for Herod's public works.
One such was the rebuilding of the Jerusalem Temple. This was his way of raising his
public profile and of buying
off highly influential priests who did not look too
kindly on anyone who might usurp their traditional power base. Third, Herod depended
on indented labour to build his roads, palaces, fortresses, theatres and
barracks. It seems that these labourers were usually paid, though not well. But
no law existed to prevent Herod taking their time and energy for nothing if needs
arose. A defining moment came after Herod's death when
Judea and Samaria eventually came under Roman rule. This meant that taxes had
to go direct to Rome rather than via the local Herodian rulers. The "census" referred to by Luke was in
fact a tax assessment by Quirinius, Governor of Syria and Judea in the
year 6 [4]. The same happened to Galilee in 44. Both
ignited simmering unrest which, according to Josephus, contributed to the
revolt of 66 [5]. This background is necessary if
the place of the tax collector in Hebrew society is to be properly
understood. At one extreme some such as Judas of Galilee (in the year 6)
and his sons (later, around the year 40) demanded (on religious grounds)
that no tax at all be paid to the infidel invader. At the other extreme
the priestly group were allies in enforcing the taxation system. In
particular, Sadducees were noted for their
collaboration with the Roman authorities. The tax collectors included "toll
collectors", those who levied taxes (portoria) at particular
bottlenecks of trade such as harbours where fish and goods were landed and
sold. They were regarded as "sinners" in the sense of being
morally and obstinately evil - in this case because they preyed upon the
poor using the power of the civil government. The average Hebrew was
theoretically obliged to pay an annual Temple tax, which went to the
priests for the costs of the Jerusalem Temple. But this tax was quite
small, hardly more than would be covered by two days work a year. In
addition, the ability to collect the tax was limited, especially in
far-flung communities. But the high priests could be ruthless. Josephus relates how
Such was the shamelessness of the high priests that they were bold
enough to send slaves to the threshing floors to receive the tithes that
were due to the [local] priests, with the result that the poorer priests
starved to death ...
The greater burden were civil taxes which were collected through the Herodian
authorities for Rome. These taxes were carefully monitored. Failure to pay could
result in imprisonment, extreme physical punishment, or even confiscation
of land. Civil tax amounted to around a quarter or more of all produce and income.
This would have been a severe burden to the many who lived on the edge of
poverty. A city or town would pay tax as a social unit. For example, one such
(Messene in the province of Achaia) was expected to pay 100 000 denarii
around the year 40. What we today think of as sophisticated modern forms
of tax such as import duty, sales tax and inheritance tax were all normal
ways of getting money into the hungry Roman coffers. The main forms of
taxation in Judea and Galilee at the time of Jesus would have been:
Land tax This would have been the bulk of taxes gathered. It
was linked to the amount of produce derived from a piece of farm land. In cities and towns it was
replaced by a house tax.
Head tax This was the type of tax levied on males by
Quirinius on the basis of a census - which explains the great
resistance often expressed to such events.
Customs tax These were collected at booths on goods
passing through city gates, and at ports on goods and produce coming ashore.
It was into this system that the Jewish telonai fitted. They were
civilian contractors who tendered for the task of gathering direct and
indirect taxes in on behalf of the Herodian and Roman administrations. Oversight of the tax
collectors was in the hands of the Roman governor or provincial
Procurator. In exchange for payment of taxes in advance, the tax
collector would impose a surcharge from which he garnered his
profit. The highest bidder would obviously get the contract. This encouraged higher taxes. In addition, only
those who were already wealthy were able to afford the up-front payments.
Thus the rich got richer by exploiting the poor. There
was no standard method of valuing goods. The tax
collector assessed that himself. The
system clearly was thus open to abuse and exploitation of the vulnerable. ____________________________________________________
[1] Matthew 5.46; 9.10; 11.19; 17.24; 21.31 Mark
2.15 Luke 3.12; 5.29; 7.29; 15.1
[2] Excavating Jesus, J D Crossan & J L Reed, SPCK, 2001
[3] Matthew 20.1
[4] Luke 2.2
[5] Jewish Antiquities [Home] [Back]
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