There has been no attempt in this brief work to record every mention
of the tithe that may be found in ancient writings. Some have
called attention to a large group of references which lie in the
era contemporaneous with the history of Israel. Items of history,
for example, from 500 to 800 B. C. are interesting, but would not
add materially to the argument. In a way they may help to solve the
question as to the meaning of terms used in the pre-Mosaic period.
Many prefer to be cautious about asserting that there was a religious
tithe in this remote period. Mr. Johns in his valuable work, “Assyrian
Deeds and Documents” Vol. III, says, for example, (pp. 347-349), that
to translate a certain word “tithe” as some do is to “assume that there
was a tithe.” He admits, however, that this view “agrees admirably with
that universally adopted custom among Semitic peoples of paying a tithe
to the government.” On the other hand Prof. Sayce positively asserts
that there is a word which should be translated tithe. The cautious
ones say that he jumps at conclusions. Some who do not jump stand ever
still and reach no conclusions. Which is better, I do not undertake to
say. It has been the aim of this work to take a broad view of tribute,
not distinctly as paid to a priest, but to kings as well. Rulers often
assumed the function of a priest and appropriated the revenue to
themselves. While the meaning of terms and the use of revenue may be in
a somewhat doubtful state, there seems to be no question but that the
proportion of the tenth prevailed as has been stated.
Acknowledgment is gratefully made of the kind help of Dr. R. F. Harper,
Prof. of Assyriology, and Dr. J. H. Breasted, Professor of Egyptology
in the University of Chicago, for valuable direction as to books that
might be read to advantage. I desire to express my appreciation of the
advice and encouragement of Mr. Thos. Kane and other friends who have
urged me to present this study to the public. I trust it may increase
the tribute to the King of glory, the Head of the Church.