Romans 13:7

Render, therefore, to all their dues: tribute to whom tribute is due; custom, to whom custom; fear, to whom fear; honor, to whom honor.

For necessity's sake the Christians are subject to the government; they feel that they are under obligation; they know that this behavior is part of their obedience to God. And herein they are influenced not by wrath, not because they fear the inevitable punishment, which would make their obedience much like that of a slave. But they submit themselves for the sake of conscience, from conscientious motives. The Christians know that the Lord whom they are serving has established the government and made it His agency to perform His will as to the preservation of law and order in the world. So they yield cheerful obedience to the civil authorities for the Lord's sake. And the situation thus having been made plain, the admonition of St. Paul is well founded: For on this account pay taxes. Since the government is established for the benefit of society and for the protection and defense also of the believers, therefore they should cheerfully pay the money necessary for its support. For they, the magistrates, the members of the government, are servants of God, knowingly or unknowingly, and are busily engaged with this very thing, with protection against wickedness and with their efforts for the peace of the city; they are active in the service and for the benefit of all good citizens. "He that by virtue of his office serves the community has the right and duty to demand of the community the support necessary for the performance of his office. " This fact the apostle emphasizes in a specializing admonition: Pay, then, to all that which you owe, discharge what is due: to him that demands taxes, the taxes; to him that demands custom pay the custom; to him that ought to be feared render fear; to him that ought to be honored give honor. The government has a right to levy personal and property taxes, and it is the Christian's duty to pay the taxes; evasion of this duty is sinful. The government has the right to collect duty on merchandise exported or imported, and the Christian coming under such ruling will render the payment exacted. The government occupies a position of reverence and fear, and fear and reverence shall be given all its representatives. And in the last admonition St. Paul goes even beyond the magistrates, urging upon all believers to give honor to all men to whom honor is due, whether on account of their position or on account of meritorious work for the public weal. In this way every Christian performs the duties of his citizenship and serves the Lord according to the Fourth Commandment.