Here's a comment I once came across on that subject:
"Grotius observes that the Greek words here used, answer to the *tributum* and *vectigal* of the Romans; the former was the money paid for the soil and poll; the latter, the duties laid upon some sorts of merchandize."
–Jonathan Mayhew, *A Discourse Concerning Unlimited Submission and Non-resistance to the Higher Powers* (1750), p. 9.
'Some sort of merch' reads to me as usage taxes. Not obligatory taxes that must be paid no matter what ie income tax
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