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2.04.2010

The Head Tax of Exo. 30:11-16 is the only tax in the Bible which the state may levy on its citizens. There was no income tax, no property tax, no inheritance tax, no hidden taxes, no sales tax, no Social Security tax, no inflation tax. It is a flat-rate tax: everybody paid the same low amount. Individual citizens of Israel were taxed 110 grains of silver annually, regardless of earnings. It took care of the judicial system, the police force and the military. Tithes and offerings, not the head tax, took care of the health, education and welfare of the citizens of Israel, and the tithe was not paid to the state.
- Joe Morecraft III, With Liberty and Justice for All: Christian Politics Made Simple 117-18 (1991).