Ezra 4:13 - Clarke's commentary and critical notes on the Bible

Be it known now unto the king, that, if this city be builded, and the walls set up again, then will they not pay toll, tribute, and custom, and so thou shalt endamage the revenue of the kings. Toll, tribute, and custom - The first term is supposed to imply the capitation tax; the second, an excise on commodities and merchandise; the third, a sort of land tax. Others suppose the first means a property tax; the second, a poll tax; and the third, what was paid on imports and exports. In a word, if you permit these people to rebuild and fortify their city, they will soon set you at naught, and pay you no kind of tribute.