Romans 13:7

Render to all [civil officials] their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honor to whom honor. [Kypke points out the distinction between tribute and custom. The former means direct taxes; poll, real and personal; custom refers to tolls, imports, indirect taxes on goods and merchandise, known to us in the familiar tariffs on imports and exports. In Paul's time they appear to have been principally on imported goods, and were levied at the gates of the city at the time of entry (Matthew 9:9). As the Christian paid his taxes, so he was to go on discharging his other duties, fearing those in authority as those whom God placed over him, and honoring all those in governmental position because the officers are part of God's ordained plan, and those who hold them have been placed there by his general providence. Some hundred years later Paul's words about taxes were being strictly obeyed, for Tertullian, representing that time, says that what the Romans lost by the Christians refusing to bestow gifts on the idolatrous temples, they gained by their conscientious payment of taxes (Apolog. 42, Vol. I., p. 494).]