Poll and land taxes were collected by imperial officers. But the authority to collect taxes on exports, imports and goods taken through a country by merchants was purchased at public auction. The right to collect such taxes went to the highest bidders. When they collected taxes, they made a profit from tax receipts that exceeded the amount of their bid. These men, known as publicani, farmed out to subcontractors the right to collect taxes in certain portions of their territory. The subcontractors, in turn, were in charge of other men who personally collected the taxes.

Zacchaeus, for example, appears to have been the chief over the tax collectors in and around Jericho. (Luke 19:1, 2)

JESUS’ ATTITUDE TOWARD TAX COLLECTORS

Of course, Jesus Christ did not condone the corruption prevalent among tax collectors. But he was ever willing to help them spiritually. For this reason his enemies labeled him “a friend of tax collectors and sinners.”​—Matt. 11:19.

Nevertheless, no tax collector became a real “friend” of Jesus until such time as the man changed his course of life. Thus, in one of his illustrations, Jesus showed that the tax collector who humbly recognized himself as a sinner and repented was more righteous than the Pharisee who proudly viewed himself as righteous. (Luke 18:9-14) Among such repentant tax collectors were Matthew and Zacchaeus, both of whom came in line for membership in the kingdom of the heavens.​—Compare Matthew 21:31, 32.

Jesus’ attitude toward tax collectors should be a source of encouragement to all who feel that their course of life has been despicable in the eyes of Jehovah God. They can rest assured that, upon repenting and conforming their lives to the divine requirements set forth in the Bible, they will gain God’s forgiveness and a clean conscience. The fact that men such as the wealthy tax collector Zacchaeus changed their ways illustrates that those who desire to take a like course of action can do so.​—Isa. 55:7.