(Biblical Archaeology Review) When April 15 rolls around this year, taxpayers may take some small comfort in the fact that taxes are by no means a modern invention. Benjamin Franklin and Mark Twain both famously remarked about the certainty of death and taxes, and a recent archaeological discovery concerning ancient taxes in Jerusalem has added to scholars’ certainty about a tax system in ancient Israel, especially during the reign of Judah’s King Manasseh.

While wet sifting soil from the excavation of an ancient refuse pit on the eastern slope of the Temple Mount, workers at the Temple Mount Sifting Project* discovered a small clay bulla, or seal impression, inscribed in paleo-Hebrew script. Although some of the letters had broken off, archaeologist and codirector of the sifting project Gabriel Barkay reconstructs the two lines of fragmentary paleo-Hebrew text to read “[g]b’n/lmlk,” or “Gibeon, for the king.”

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