Recently during a Tax Season, I found a scrap of paper lying on the table in our post office with these words; Buy Postage Stamps, Mail Income Tax Return, Buy box of Aspirins. As a Tax Consultant dealing with business people everyday for several years, I realized immediately the significance of these words. This is a dreadful time of year for many people, especially for those who will have to cough up dollars for their income taxes.

From earliest times, people have always hated taxation. Governments must have money to survive. Through greed and abusive power, the populi rightfully detest unfair practices. At various times people have risen up in rebellion therefore government powers will use their own power to enforce collections of taxes for survival.

After centuries of historical examples of taxation vs. people, we are all acquainted with the dreadful duty placed upon us to pay up. Most everyone is acquainted with the Story of Robin Hood. We saw in the movie depictions, which were carrying over practices from Roman times. How Prince John abused his position as the King's brother to collect taxes from the people with terrible abusive force.

Among other well-known references to taxation stories come to us out of our Bibles. I now refer to the well known "Tribute Penny" It was called a penny in the 1611 King James Version of our Bible, however in ancient times while Roman Legions occupied Britain, the silver denarius was one of the standard coins in use. This (d) denarius denomination eventually gave way to the penny of similar value in Anglo Saxon times. The initial "d" was retained and is still a symbol in daily use in the United Kingdom, signifying the meaning pence.

In the KJV Bible book of Matthew starting in Vs 17, we read; "Is it lawful to give tribute unto Caesar, or not? Vs 18, Jesus perceived their wickedness and said why tempt ye me, ye hypocrites? Vs 19, Show me the Tribute money" and they brought unto him a penny (d), Vs 20, And he saith unto them, whose is the image and superscription? Vs 21, They say unto Him, Caesar s, Then saith He unto them, "Render therefore unto Caesar s the thing which are Caesar s and unto God the things that are God s . V 22 says they marveled, and left him and went their way. This same story is found in the KJV Bible book of Mark Vs 14-17.

There are numerous stories of numismatic evidence concerning taxation from earliest written histories. I am thinking of the tons of Silver coinage it took for The Biblical Queen Esther's Husband, Xerxes several hundred years earlier to pay his army. It took an intricate taxation process to accomplish these feats that put some modern methods to shame- but that is another story.

Upon further study in our Bibles and in conjunction with Roman history, we see why Tax Collectors were held in such contempt. Most of these collectors had purchased the right to collect taxes for the Emperor. We may therefore call it a Franchise from the Emperor of a given time period. Yes, they were a hated group as we learn from the bible and history. Yet, there was at least one who appears to have been honest serving the district of Jericho.

Let your minds eye travel with me for a moment with the throngs down the broad avenue lined with Palms and Sycamore trees in the beautiful city of Jericho of this time period. We can imagine they pass the huge Hippodrome where the wealthy must race their horses. No mean city this Jericho of this time. This throng is following Jesus of Nazareth and obviously have no idea what He is about to do.

In your bible in the book of Luke chapter 19 is where this thrilling story is taking place. It says that Zacchaeus ran before him and climbed up a sycamore tree. Zacchaeus was small of stature and the only way he could see this dynamic man called Jesus was to climb this tree. And next in Vs 5, are some of the most thrilling words in our bible. (My own opinion- and here is why). Jesus looked up and saw this Little man, and said unto him, Zacchaeus, make haste, and come down; for today I must abide at thy house. Can you imagine it? There are the thrilling words. Must abide at thy house. This Zacchaeus was counted among the publicans (sinners) if you will, yet Jesus has told him in the presence of the whole world (for we have this story) I am coming to abide with you. These upstanding citizens of Jericho would just have to bear it as they watched Zacchaeus walk humbly and proud beside His Master. Zacchaeus name has been immortalized by the Lord himself because notice in Vs 9, He says, this day salvation is come to thy house, for as much as he is a son of Abraham. This is not the place for the grand theology contained in these few verses but you get the picture.

At this time let us reflect upon the attitudes of these people and why they hated the Tax gatherers of whom Zacchaeus was a chief among them to get a clearer glimpse of how deep this hatred ran and not without cause. We now look again at the practices of the Emperors throughout the Roman Empire. Under the Emperor were these Officials who had strong arm men under them such as we saw in Robin Hood, except these men had titles - Roman Lectors, as they were called- officials under the Magistrates. Their power was however they wished to use it.

The terrible emblem of their badge of office has survived to this day for all of you who own a mercury dime 1916-1945, look on the reverse of this coin and you will see a neatly bound bundle of sticks with an axe head at the top of the bundle. This was used by the Lector to execute violators- that would not pay their tax. This emblem is called a Fasces and our English word fascism has its roots in this word and in this sense it means to burden or load down.

It has remained a mystery to me as to why the officials at our U S Mint allowed such an emblem on one of our coins. Perhaps it was an ominous message for our own citizenry as our own Income tax laws began to come into existence from 1913 onward. (In the sense we now understand them) And we are no different today than were those folk we have viewed of yesterday with the Tribute Penny. We are still asking the question Is it lawful?

Authors Note; You ask which silver Denarius were they referring to? You remember in the narrative Jesus ask them whose superscription (legend) was on the coin? They only answered, with Caesar Augustus. Actually two Emperors could fit-One was Emperor Tiberius who ruled during Christ's time on earth 14-A.D. 37 A.D; The other was Octavius Augustus who ruled from 27 B.C. to 14 A.D. Both coins show Caesar Augustus The superscription or Legend would have told us exactly which Emperor Denarius was used in this example. It is irrelevant however, as we do know that the denarius coin referred to was what has become known as the Tribute Penny. I am a proud owner of some of these silver tribute pennies.

Copyright © by the author, Jan. 2000