Foundations of Law I
Israel had a head tax.
The head tax was collected at the temple, but the temple was both the civil and the ecclesiastical center of Israel.
The throne of God was in the Holy of Holies in the Temple.
The Sanhedrin met there for civil duties.
Thus, the head tax was for the protection of the civil government.
The head tax was imposed equally—the rich and the poor paid the same. Exodus 30:15.
The head tax was a fixed amount that was small enough for the poor to pay. The civil government cannot interfere with people's responsibilities to their families or the church.
The head tax supported the civil order, not the social order.