For, for this cause pay you tribute also
To show that we are subject to the higher powers, and as a proof and evidence of our subjection to them, we do and ought to pay tribute to them, to support them in their office and dignity; and this is done not for fear of trouble, of distress on goods and estate, or imprisonment of person, but for conscience sake: payment of taxes is not a mere matter of prudence, and done to avoid dangerous consequence, but is and ought to be a case of conscience; whatever is anyone's due, and of right belongs to him, conscience dictates it ought to be paid him; as therefore it tells a man, that whatever is God's should be rendered to him, so whatever is Caesar's, should be given him; and indeed to do otherwise, to refuse to pay tribute, or by any fraudulent means to deprive the civil magistrate of his due, is not only to do an injury to him, but to the whole body politic, which has a greater concern therein than he himself; and such a person forfeits all right and claim to his protection:
for they are God's ministers.
This is another reason why tribute should be paid them, not only to testify subjection to them, and keep conscience clear, but because they are called unto, and put into this high office by God; for promotion to such honour and high places comes not from east, west, north, or south; but is by the providence of God, who puts down, and sets up at pleasure; they are his vicegerents, they act under him, are in his stead, and represent his majesty; and therefore, in some sort, what is done to them is done to him:
attending continually upon this very thing;
not of laying, collecting, and receiving tribute, but of service and ministry under God, for the welfare of their subjects; for rightly to administer the office of magistracy requires great pains, care, diligence, and assiduity; and as great wisdom and thoughtfulness in making laws for the good of the body, so a diligent constant concern to put them in execution, to secure the lives of subjects from cut throats and murderers, and their properties and estates from thieves and robbers; and they are not only obliged diligently to attend to such service at home, but to keep a good lookout abroad, and penetrate into, and watch the designs of foreign enemies, to defend from their invasions, and fight for their country; that the inhabitants thereof may live peaceable and quiet lives, enjoying their respective rights and privileges; and since therefore civil government is a business of so much care, and since our rulers are so solicitous, and constantly concerned for our good, and which cannot be done without great expense, as well as diligence, we ought cheerfully to pay tribute to them.