(1) Taxation by Tithe. Almost the whole amount of taxation was paid in the form of tithe, which was employed in maintaining the priests and Levites as the hierarchical office-bearers of government, in supporting the poor, and in pro viding those things which were used in sacrifices and sacrificial feasts.
The taxation by tithe, exclusive of almost all other taxes, is certainly the most lenient and most considerate which has ever anywhere been adopted or proposed. It precludes the possibility of at tempting to extort from the people contributions beyond their power, and it renders the taxation of each individual proportionate to his possessions; and even this exceedingly mild taxation was ap parently left to the conscience of each person. This we infer from there never occurring in the Bible the slightest vestige either of persons having heen sued or goods distraincd for tithes, and only an indication of curses resting upon the neglect of paying them.
(2) Poll Tax. Besides the tithes there was a small poll-tax, amounting to half a shekel for each adult male. This tax was paid for the mainte nance of the sanctuary. In addition to this, the first-fruits and the firstborn of men and cattle augmented the revenue. The firstborn of men and of unclean beasts were to be redeemed by money. To this may be added some fines paid in the shape of sin-offerings, and also the vows and freewill offerings.
(3) Further Development. The Mosaical legislation is the further development of the cove nant between Jehovah and Abraham. It is a po litico-religious institution given to a nation of frseholders. The fundamental laws of this con stitution are: (1) Jehovah alone is God, and the invisible King of the nation (comp. Josephus, Contra elpionem, (2) The nation is the peculiar property of Jeho vah, its King; and it is therefore bound to avoid all uncleanness, as well moral as physical defile ment, which must result front intermixture with foreign nations who are not subjects of the theoc racy. A confederacy with these nations is accord ingly forbidden (Exod. xxiii :32; xxxiv:12).
(3) The whole territory of the state was to be so distributed that each family should have a free hold, which was intended to remain permanently the inheritance of this family, and which, even if sold, was to return at stated periods to.its orig
inal owners. Since the whole population con sisted of families of freeholders, there were, strictly speaking, neither citizens, nor a profane or lay-nobility., nor lords temporal. We do not over look the fact that there were persons called heads, elders, princes, dukes, or leaders among the Is raelites; that is, persons who by their intelligence. character, wealth, and other circumstances, were leading men among them, and from whom even the seventy judges were chosen, who assisted Moses in administering justice to the nation.
(4) Even the inhabitants of towns were free holders, and their exercise of trade seems to have been combined with,or subordinate to,agricultural pursuits. The only nobility was that of the tribe of Levi, and all the lords werc lords spiritual, the descendants of Aaron. The priests and Le vites were ministers of public worship, that is, ministers of Jehovah the King; and as such, min isters of state, by whose instrumentality the leg islative as well as the judicial power was exer cised. The poor were mercifully considered, but beggars are never mentioned. Hence it appears that as, on the one hand, there was no lay no bility, so, on the other, there was no mcndicity. We learn from the Epistle of Paul to the He brews (ix :t6, 17), that the Jews disposed of prop erty by wills; but it seems that in the times of Moses, and for some period after him, all Israel ites died intestate. However, the word 61aOhioi, as used in Matthew, Mark, Acts, Romans, Corin thians, Galatians, Ephesians, and repeatedly in the Hebrews, implies rather a disposition, arrange ment. agreement between parties. than a will in the legal acceptation of the term.
(5) There are no laws concerning guardians, and none against luxurious living. The ineffi ciency of sumptuary laws is now generally recog nized, although renowned legislators in ancient times, and in the middle ages, displayed on this subject their wisdom falsely so called. Neither are there any laws against suicide. Hence we in fer that suicide was rare, as we may well suppose in a nation of small freeholders,and that the ineffi ciency of such laws was understood.