During the Roman era, tax collectors and the manner in which taxes were collected evolved and varied from one region to the next. Here we offer a general picture of the process that will allow us to appreciate the role tax collectors played in the Gospels. Taxes were paid to both the temple and the state, each of which established its own tax code without consideration of the other. First-century Jews paid a religious tithe of their produce, herd, and flock (Lev 27:30-32); they were also required to pay the half-shekel or two-drachma tax for sanctuary upkeep (Exod 30:13; Matt 17:24). The state demanded taxes that included a poll tax levied on males fourteen to sixty-five years of age and females twelve to sixty-five, real estate tax, customs tax collected at road and harbor stations, a tax on produce that amounted to 10 percent on grain and 20 percent on wine, fruit, and oil, a 1 percent income tax, and sales and inheritance taxes.