by the authority of their kings; of this they had been warned. David's revenue was partly gathered from tributary nations, 2 Sam. viii. Of Solomon's there is a more particular account, 1 Kings iv. His twelve purveyorships, and other exactions, probably alienated the people, though their peaceful state increased their wealth. Such has been the case in other lands at different times. In their more disastrous times, the Jews were required to pay tribute to their conquerors, 2 Kings xxiii. 33, xxiv. 13. They had been forewarned of this sad change, Deut. xxviii. 12, 13. 44.

Upon their return from Babylon, they were tributary to Persia, Ezra iv. 13, and then to Syria, until they gained liberty for a while under the Maccabees; but they were again subdued by the Romans, Luke ii. 1-5. Having become a Roman province, an annual sum of a denarius, as a head tax, and other burdens, as land-taxes, or duties on the exporting and importing of goods, were exacted from them. These were paid in Roman coin.

Various insurrections arose from the popular discontent about these measures; two of which under Theudas and Judas of Galilee are mentioned Acts v. 36, 37. The pharisees objected to pay taxes to a heathen government, and thus sought to make themselves popular, while the Herodians supported the ruling power; both united in attempting to draw our Lord into a difficulty, and he wisely framed his answer to instruct them both, Matt. xxii. 21. To prevent his professed followers from being drawn aside by either of these errors, both Paul and Peter inculcate the paying tribute as a Christian duty, Rom. xiii. 7, 1 Pet. ii. 13. Under whatever government the true believer in Jesus lives, he will seek to lead a quiet and peaceable life in all godliness and honesty. This is required both in the Old and New Testament, Ezra vi. 10, Jer. xxix. 7, 1 Tim. ii. 1-5. There is nothing in the Bible which encourages anything like opposition to the civil laws under which we live, and whatever may have been said to excuse or defend unlawful attempts after gain, as, for instance, poaching and smuggling, these are found to prepare the way for acts of still grosser sin, and to bring on the ruin and disgrace which is ever found in seeking fellowship with the ungodly. Here may be applied the cautions of the wise man, Prov. i. 10, iv. 14, xxiv. 21.

The taxes imposed by the Roman government were collected by the publicans, who are so often mentioned in the

gospel history, as in Luke iii. 12, 13. In many cases, their rapacity made them hateful, and their connexion with the Gentile rulers made them infamous, so that the Pharisees refused to hold any intercourse with them, Mark ii. 15, 16, Luke xviii. 10, 11. These opposite characters, one the highest in the public esteem, the other the lowest and most degraded, are contrasted in the well-known parable spoken by the gracious Saviour. The history of Zaccheus will also be remembered, Luke xix. 1—10, and that of Matthew, Matt. ix. 9.

Tax-gatherers are never popular. In the east, they are especially hateful, and in many instances, this may be traced to their unjust oppressions. Forbes has given a lively picture of the distress that prevailed in a district of Hindostan, where the men of each class in society tried to enrich themselves at the expense of those below them, and the little farmers who plundered the peasants, were in their turn seized by the superior rulers. In lands like these, the words of Prov. xxviii. 3, may be applied,

"A poor man that oppresseth the poor

Is like a sweeping rain which leaveth no food."

The same writer also alludes to the heavy burdens extorted as gifts from the distressed peasantry, both in India and in the Turkish empire, where poultry, butter, fruit and vegetables are required in abundance, without payment, by the officers of princes, from those who are scarcely able to supply themselves with the common necessaries of life.

Truly was it said by the rev. J. Newton that a few months spent abroad might probably awaken in many a more grateful sense of the Lord's goodness to them in fixing their lot in Britain. Amidst all the changing aspects of this earthly scene, let it never be forgotten that "the Lord reigneth," and that the day is fast hastening when high and low, rich and poor, must together stand before his bar ; Psa. xlix. 2.

"Hark! 'tis the trumpet's awful sound,

It shakes the pillars of the earth;

Its mighty voice is heard around,

Oh! where is now the worldling's mirth?

"The Judge appears,-around his seat

Ten thousand times ten thousand shine;
The dead are quicken'd small and great,
The living chang'd by power Divine.

U

AFTER the spirit of prophecy ceased, various religious sects sprung up among the Jews. The most important was the sect of the PHARISEES, so called from their pretending to more than ordinary sanctity and strictness in religion. This, for the most part, was but outward show, as is evident from the words of our Lord, Matt. xxiii. 25-28, where he compares the Pharisees to whited sepulchres, and expressly says, "Ye outwardly appear righteous unto men, but within ye are full of hypocrisy and iniquity." Josephus describes the Pharisees as assuming to be more pious and devout than others, and to interpret the law with greater accuracy. The precise date of the origin of this sect is not known, but the Pharisees soon obtained vast reputation and power. About eighty years before Christ, king Alexander Janneus, when on his death-bed, advised his wife to conciliate the Pharisees, since that would be the way to secure the affections of the nation for herself and her children; for

whether they spoke truly or falsely, or reported good or evil of any one, they would be believed by the people. She followed his advice, and the Pharisees supported her authority and interest. The influence they possessed, and even the censures passed upon them by our blessed Lord, show that they were outwardly what would be called respectable and devout characters, commanding respect by their profession and general demeanour. The words of our Lord to his disciples were, that their righteousness must exceed (surpass) that of the Pharisees. The appellation was then accounted honourable; it was a sort of proverbial saying, that if but two persons entered heaven, one of them would be a Pharisee.

The main feature of their errors was, that they set up what they called the traditions of the elders, and represented them to be of the same authority as the Divine law; thus in reality making the commandment of God of none effect by their traditions, as our Lord declared, Matt. xv. 6. By explaining the law according to these traditions, they easily perverted it to their own views although directly opposed to the Divine will. This is fully exemplified by their rules respecting the sabbath, already noticed. These traditions were not regularly committed to writing till the second century after Christ, when they were embodied in the work called the Mishna, from which several quotations have been before made.

The PHARISEES, in effect, placed the whole of religion in outward ceremonial observances, and had no desire for that purity of heart, without which none shall see God, Matt. v. 8. They indulged in pride and malice, and all sorts of spiritual wickedness; this often naturally led to secret licentiousness in practice. A striking proof is recorded, John viii. 9; every one of the pharisaical accusers became a self-condemned criminal, on hearing the heart-searching appeal of our blessed Lord. Their outward displays of piety and charity, were literally what our Lord condemns; they prayed standing at the corners where streets met, and where they might be observed by the passengers in each; and they caused trumpets to be sounded to give public notice of the distribution of their alms, Matt. vi. 2-5.

In their dress, the Pharisees also affected many peculiarities. The phylacteries, or pieces of parchment with texts inscribed thereon, worn upon their foreheads, or on their arms, were made broader than among the other Jews.