And this is the reason of the levy which king Solomon raised; for to build the house of the LORD, and his own house, and Millo, and the wall of Jerusalem, and Hazor, and Megiddo, and Gezer. This is the reason of the levy - That is, in order to pay Hiram the sixscore talents of gold which he had borrowed from him (Hiram not being willing to take the Galilean cities mentioned above; or, having taken them, soon restored them again) he was obliged to lay a tax upon the people; and that this was a grievous and oppressive tax we learn from 1 Kings 12:1-4, where the elders of Israel came to Rehoboam, complaining of their heavy state of taxation, and entreating that their yoke might be made lighter.
And Millo - This is supposed to have been a deep valley between Mount Sion and what was called the city of Jebus, which Solomon filled up, and it was built on, and became a sort of fortified place, and a place for public assemblies. - See Calmet.