Romans 13:6

Irenaeus Against Heresies Book V

Now, that he spake these words, not in regard to angelical powers, nor of invisible rulers-as some venture to expound the passage-but of those of actual human authorities, [he shows when] he says, "For this cause pay ye tribute also: for they are God's ministers, doing service for this very thing."[211]

Tertullian Scorpiace

Then he goes on also to show how he wishes you to be subject to the powers, bidding you pay "tribute to whom tribute is due, custom to whom custom,"[107]