It was common during the history of the OT for a conquering nation to impose a tax as tribute on its subject peoples, thus increasing its prosperity and self-esteem. David exacted tribute from neighbouring states which he conquered (2 Sam. 8: 2–10), and Solomon demanded taxation and imposed conscription on his own people, with the help of a professional civil service (1 Kgs, 4: 7). One-off payments of tribute were made by Ahaz (2 Kgs. 16: 8) and Hezekiah (2 Kgs. 18: 14) to Assyria. But when annual payments were demanded the subject state was made responsible for collecting and delivering it, as when Judah paid tribute to Persia (Ezra 4: 20). In the NT era Herod paid tribute to Rome and assessed his own taxation requirements accordingly.