TAXES, TAX-GATHERERS (PUBLICANS): The
earliest notice of a species of taxes in the Old Testament is I Kings x. 15, as derived as toll from commerce in return for protection; a standing impost is mentioned (Ezra iv. 13, 20, vii. 24). Such taxes were levied by the Persians, Ptolemies and Seleucidae (qq.v.), and Romans in the subjected countries upon exports and imports, and were collected not immediately by the State but through those who bid for the privilege for certain periods, a yearly sum being contracted for yearly, all excess going into the collector's purse and deficiencies being supplied from the same. Little is known of Palestinian tax-gatherers of the time of Christ. Palestine was in three districts, at the frontiers of which probably toll was collected for the respective rulers. So Levi (Matt. ix. 9) at Capernaum collected for Herod Antipas, and Zaccheus at Jericho (Luke xix. 1-2) for the Romans. Among the Romans companies of the equestrian order often united for the purpose, and the office had no necessary taint, except for the lower ranks of officials; but among the Jews it was despised, the official was regarded as on an equality with incendiaries and bandits, and his entire family suffered under social and religious ostracism. This was due to the facts that the native Jewish impost was laid for purposes of religion only, that the impost of the ruling power tended to protect and continue foreign domination, and that it was the means of oppression, the collectors often becoming rich. Tax-gatherers and sinners were classed together. The graciousness of Jesus toward taxgatherers was shown not to the office, but to the person, and gained for him the hatred of the Jews. The two striking cases are Matthew and Zaccheus (Luke v. 27 sqq., xix. 1-10). Compare Taxation.
(R. Zehnpfund.) Bibliography: L. Herzfeld, Handelsgeschichte der Juden des Altertums, pp. 160—163, Brunswick, 1879; Eemondiere, De la levee des impots en droit romains, Montauban, 1884; J. Marquardt, Romische Staatsverwaltung, ii. 261- 270, 289-293, Leipsic, 1885; A. Edersheim, Life and Times of Jesus the Messiah, i. 514 sqq., New York, 1896; Schurer, Geschichte, i. 473-479, Eng. transl., I., ii. 65-71; DB, iii. 172-173, extra volume, pp. 394-396; DCG, ii. 455; JE, x. 265-266; and literature under Taxes.
TAYLOR, BARNARD COOK: Baptist; b. at Holmdel, N. J., May 20, 1850. He was educated at Brown University (B.A., 1874) and Crozer Theological Seminary (1877). With this institution he
Taylor
THE NEW SCHAFF-HERZOG
has since been connected as instructor in Hebrew (1877-80), associate professor of Biblical interpretation (1880-83), and professor of Old-Testament literature and exegesis (since 1883). He has written Outline Analysis of the Books of the Bible (Philadelphia, 1892) and Historical Books of the Old Testament (1895).
TAYLOR, CHARLES: Church of England; b. in London May 27, 1840; d. at Nuremberg, Germany, Aug. 12, 1908. He was educated at St. John's College, Cambridge (B.A., 1862; M.A., 1865); was ordained priest 1S67; became a fellow of his college, 1864, and master, 1881. He was an examiner at St. David's College, Lampeter, Wales, 1874- 1877; vice-chancellor of Cambridge, 1887-88; and alderman of the borough of Cambridge, 1889-95. He was select preacher at Cambridge in 1887, 1893, 1899, and after 1S76 was an honorary fellow of King's College, London. His works embrace: The Gospel in the Law, a Critical Examination of the Citations from the Old Testament in the New (London, 1869); The Dirge of Coheleth Discussed and Literally Interpreted (1874); Sayings of the Jewish Fathers, including Pirke Aboth, etc., in Hebrew and English, with Critical and Illustrative Notes (1S77; second enlarged edition, with a Cairo Fragment of Aquila's Version of the Old Testament, 1897; appendix, 1899); The Teaching of the Twelve Apostles, with Illustrations from the Talmud (Cambridge, 1886) ; The Witness of Hermas to the Four Gospels (1892); The Oxyrhyncus Logia and the Apocryphal Gospels (London, 1899); The Wisdom of Ben Sira, Portions of Ecclesiasticus from Hebrew Manuscripts in the Cairo Genizah Collection now at Cambridge (in collaboration with S. Schechter; Cambridge, 1899); Cairo Genizah Palimpsests, including a Fragment of Psalm xxii. according to Origen's Hexapla (1900); Shepherd of Hermas (2 vols., London, 1903-06) ; and The Oxyrhyncus Sayings of Jesus (1905).
TAYLOR, DAN: Founder of New Connection of General Baptists; b. at North Owram (2 m. n. of Halifax), Yorkshire, England, Dec. 21, 1738; d. in London Dec. 2, 1816. He began work as a miner with his father at the age of five, came under Methodist influences when fifteen, joined the Wesleyans in 1759, began to preach for them in 1761, but withdrew in 1763, and was immersed in 1763, taking the pastorate at Wadsworth of the General Baptist Church, the same year. He became dissatisfied with the Unitarian drift in this connection, and sought to arrest it. Failing, he, together with the Barton Independent Baptists, formed, in June, 1770, the New Connection of General Baptists (see Baptists, I., 3, § 3). He preached at Halifax from 1772, where a church was organized in 1782, of which he became pastor 1783; in 1785 he became a colleague at Church Street, Whitechapel, London, and in 1794 sole pastor. He was a tutor in the General Baptist Evangelical Academy at Mile End, London, 1798- 1813, retaining his pastorate meanwhile. He wrote copiously and ably on the theological questions of the day, and also shaped the course of his denomination. He was its leading spirit for nearly half a century, founded its college in 1797, and started
and edited its magazine, 1798. His chief literary works are: Compendious View of Christian Baptism (London, 1772); Fundamentals of Religion in Faith and Practice (Leeds, 1775); Dissertations on Singing in the 1 Vorship of God (2 parts, London, 1787) ; Eternity of Future Punisltment (1789); and Essay on the Truth and Inspiration of the Holy Scriptures (1790).
Bibliography: A. Taylor, Memoirs of Rev. Dan Taylor, London, 1820; W. Underwood, Life of Rev. Dan Taylor ib. 1870; DNB, Iv. 405-406. References will be found also in the literature on Baptists dealing with this period-
TAYLOR, GEORGE BOARDMAN: Baptist; b. at Richmond, Va., Dec. 27, 1832. He was educated at Richmond College (A.B., 1850), and, after teaching and studying law (1850-52), studied at the University of Virginia (1852-54). He has held pastorates at the Franklin Square Church, Baltimore (1854-55), and at Staunton, Va. (1855-73), being also a confederate chaplain in the Civil War. He was twice appointed chaplain of the University of Virginia (1869-71 and 1885-87). In 1873 he was sent by the Foreign Mission Board of the Southern Baptist Convention to take charge of their mission in Italy, which position he held until 1904, while since 1901 he has been professor of systematic theology in the Baptist Theological School at Rome. In theology he is a progressive conservative. He has written Baptists — Who They are and what They have Done (4 vols., Philadelphia, 1872-73); Italy and the Italians (1898); and Manuale di Teologia Sistematica (Florence, 1906).
TAYLOR, GRAHAM: Congregationalist; b. at Schenectady, N. Y., May 2, 1851. He was graduated from Rutgers College (A.B., 1870) and from the New Brunswick Theological Seminary (1873). He was pastor of the Reformed Church, Hopewell, N. Y. (1873-80), and the Fourth Congregational Church, Hartford, Conn. (1880-92); professor of practical theology at the Hartford Theological Seminary (1888-92); was appointed professor of sociology at the Chicago Theological Seminary in 1892, professorial lecturer at the University of Chicago in 1903, and director of the Chicago Institute of Social Science in 1906, all of which positions he still holds. He founded The Commons, a sociological settlement in Chicago, and has exerted a wide influence as arbiter in labor troubles.
TAYLOR, ISAAC: English lay theologian; b. at Lavenham (28 m. e.s.e. of Cambridge) Aug. 17, 1787; d. at Stanford Rivers (7 m. n.e. of Charing Cross, London) June 28, 1865. Early in life he entered the Established Church; after following for a while the profession of engraver and artist, he turned his attention to literature and inventions. He invented a very ingenious engraving machine which was eventually used for patterns upon rollers for calico-printing. His intellectual activities were largely in the Baconian and patristic lines of study, and as an author he was very prolific and original. His works embrace Elements of Thoughts (London, 1822); History of Transmission of Ancient Books to Modern Times (1827); The Process of Historical Proof (1828) ; Natural History of Enthusiasm (1829) ; New Model of Christians Missions to Popish,