Hastings' Dictionary of the Bible (1898)
TOLL. In Ezr 4:13; Num 7:24 there is mention of "toll, tribute, and custom" as the three branches of the Persian king's revenue from the Jews. The "tribute" was the money-tax imposed on each province, and apportioned out to the inhabitants by the local authorities. The "custom," or provision, was the payment in kind, which was an integral part of the Persian system. The "toll" was probably a payment required of those who used the bridges, fords, and Persian highways. See Taxes, Tribute.
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