It need scarcely be said, that the roads which we have thus traced are only those along the principal lines of communication. But a large number of secondary roads also traversed the country in all directions. Indeed, from earliest times much attention seems to have been given to facility of intercourse throughout the land. Even in the days of Moses we read of "the king's highway" (Num 20:17, 19, 21:22). In Hebrew we have, besides the two general terms (derech and orach), three expressions which respectively indicate a trodden or beaten-down path (nathiv, from nathav, to tread down), a made or cast-up road (messillah, from salal, to cast up), and "the king's highway" -- the latter, evidently for national purposes, and kept up at the public expense. In the time of the kings (for example, 1 Kings 12:18), and even earlier, there were regular carriage roads, although we can scarcely credit the statement of Josephus (Antiq, viii, 7, 4) That Solomon had caused the principal roads to be paved with black stone -- probably basalt. Toll was apparently levied in the time of Ezra (Ezra 4:13, 20); but the clergy were exempt from this as from all other taxation (7:24). The roads to the cities of refuge required to be always kept in good order (Deu 19:3). According to the Talmud they were to be forty-eight feet wide, and provided with bridges, and with sign-posts where roads diverged.
Passing to later times, the Romans, as might have been expected, paid great attention to the modes of communication through the country. The military roads were paved, and provided with milestones. But the country roads were chiefly bridle-paths. The Talmud distinguishes between public and private roads. The former must be twenty-four, the latter six feet wide. It is added that, for the king's highway, and for the road taken by funerals, there is no measure (Babba B. vi.7). Roads were annually repaired in spring, preparatory for going up to the great feasts. To prevent the possibility of danger, no subterranean structure, however protected, was allowed under a public road. Overhanging branches of trees had to be cut down, so as to allow a man on a camel to pass. A similar rule applied to balconies and projections; nor were these permitted to darken a street. Any one allowing things to accumulate on the road, or dropping them from a cart, had to make good what damage might be incurred by travellers. Indeed, in towns and their neighbourhood the police regulations were even more strict; and such ordinances occur as for the removal within thirty days of rotten trees or dangerous walls; not to pour out water on the road; not to throw out anything on the street, nor to leave about building materials, or broken glass, or thorns, along with other regulations for the public safety and health.
Along such roads passed the travellers; few at first, and mostly pilgrims, but gradually growing in number, as commerce and social or political intercourse increased. Journeys were performed on foot, upon asses, or in carriages (Acts 8:28), of which three kinds are mentioned -- the round carriage, perhaps like our gig; the elongated, like a bed; and the cart, chiefly for the transport of goods. It will be understood that in those days travelling was neither comfortable nor easy. Generally, people journeyed in company, of which the festive bands going to Jerusalem are a well-known instance. If otherwise, one would prepare for a journey almost as for a change of residence, and provide tent, victuals, and all that was needful by the way. It was otherwise with the travelling hawker, who was welcomed as a friend in every district through which he passed, who carried the news of the day, exchanged the products of one for those of another district, and produced the latest articles of commerce or of luxury. Letters were only conveyed by special messengers, or through travellers.
In such circumstances, the command, "Be not forgetful to entertain strangers," had a special meaning. Israel was always distinguished for hospitality; and not only the Bible, but the Rabbis, enjoin this in the strongest terms. In Jerusalem no man was to account a house as only his own; and it was said, that during the pilgrim-feasts none ever wanted ready reception. The tractate Aboth (1.5), mentions these as two out of the three sayings of Jose, the son of Jochanan, of Jerusalem: "Let thy house be wide open, and let the poor be the children of thy house." Readers of the New Testament will be specially interested to know, that, according to the Talmud (Pes.53), Bethphage and Bethany, to which in this respect such loving memories cling, were specially celebrated for their hospitality towards the festive pilgrims. In Jerusalem it seems to have been the custom to hang a curtain in front of the door, to indicate that there was still room for guests. Some went so far as to suggest, there should be four doors to every house, to bid welcome to travellers from all directions. The host would go to meet an expected guest, and again accompany him part of the way (Acts 21:5). The Rabbis declared that hospitality involved as great, and greater merit than early morning attendance in an academy of learning. They could scarcely have gone farther, considering the value they attached to study. Of course, here also the Rabbinical order had the preference; and hospitably to entertain a sage, and to send him away with presents, was declared as meritorious as to have offered the daily sacrifices (Ber.10, b).
But let there be no misunderstanding. So far as the duty of hospitality is concerned, or the loving care for poor and sick, it were impossible to take a higher tone than that of Rabbinism. Thus it was declared, that "the entertainment of travellers was as great a matter as the reception of the Shechinah." This gives a fresh meaning to the admonition of the Epistle addressed specially to the Hebrews (13:2): "Be not forgetful to entertain strangers: for thereby some have entertained angels unawares." Bearing on this subject, one of the oldest Rabbinical commentaries has a very beautiful gloss on Psalm 109:31: "He shall stand at the right hand of the poor." "Whenever," we read, "a poor man stands at thy door, the Holy One, blessed be His Name, stands at his right hand. If thou givest him alms, know that thou shalt receive a reward from Him who standeth at his right hand." In another commentary God Himself and His angels are said to visit the sick. The Talmud itself counts hospitality among the things of which the reward is received alike in this life and in that which is to come (Shab.127 a), while in another passage (Sot.14 a) we are bidden imitate God in these four respects: He clothed the naked (Gen 3:21); He visited the sick (Gen 18:1); He comforted the mourners (Gen 25:11); and He buried the dead (Deu 34:6).
In treating of hospitality, the Rabbis display, as in so many relations of life, the utmost tenderness and delicacy, mixed with a delightful amount of shrewd knowledge of the world and quaint humour. As a rule, they enter here also into full details. Thus the very manner in which a host is to bear himself towards his guests is prescribed. He is to look pleased when entertaining his guests, to wait upon them himself, to promise little and to give much, etc. At the same time it was also caustically added: "Consider all men as if they were robbers, but treat them as if each were Rabbi Gamaliel himself!" On the other hand, rules of politeness and gratitude are equally laid down for the guests. "Do not throw a stone," it was said, "into the spring at which you have drunk" (Baba K,.92); or this, "A proper guest acknowledges all, and saith, At what trouble my host has been, and all for my sake!' -- while an evil visitor remarks: Bah! what trouble has he taken?' Then, after enumerating how little he has had in the house, he concludes; And, after all, it was not done for me, but only for his wife and children!'" (Ber.58 a). Indeed, some of the sayings in this connection are remarkably parallel to the directions which our Lord gave to His disciples on going forth upon their mission (Luke 10:5-11, and parallels). Thus, one was to inquire for the welfare of the family; not to go from house to house; to eat of such things as were set before one; and, finally, to part with a blessing.
All this, of course, applied to entertainment in private families. On unfrequented roads, where villages were at great intervals, or even outside towns (Luke 2:7), there were regular khans, or places of lodgment for strangers. Like the modern khans, these places were open, and generally built in a square, the large court in the middle being intended for the beasts of burden or carriages, while rooms opened upon galleries all around. Of course these rooms were not furnished, nor was any payment expected from the wayfarer. At the same time, some one was generally attached to the khan -- mostly a foreigner -- who would for payment provide anything that might be needful, of which we have an instance in the parabolic history of the Good Samaritan (Luke 10:35). Such hostelries are mentioned so early as in the history of Moses (Gen 42:27; 43:21). Jeremiah calls them "a place for strangers" (Jer 41:17), wrongly rendered "habitation" in our Authorised Version. In the Talmud their designations are either Greek or Latin, in Aramaic form -- one of them being the same as that used in Luke 10:34 -- proving that such places were chiefly provided by and for strangers. 
In later times we also read of the oshpisa -- evidently from hospitium, and showing its Roman origin -- as a house of public entertainment, where such food as locusts, pickled, or fried in flour or in honey, and Median or Babylonian beer, Egyptian drink, and home-made cider or wine, were sold; such proverbs circulating among the boon companions as "To eat without drinking is like devouring one's own blood" (Shab.41 a), and where wild noise and games of chance were indulged in by those who wasted their substance by riotous living. In such places the secret police, whom Herod employed, would ferret out the opinions of the populace while over their cups. That police must have been largely employed. According to Josephus (Anti. xv, 366) spies beset the people, alike in town and country, watching their conversations in the unrestrained confidence of friendly intercourse. Herod himself is said to have acted in that capacity, and to have lurked about the streets at night-time in disguise to overhear or entrap unwary citizens. Indeed, at one time the city seems almost to have been under martial law, the citizens being forbidden "to meet together, to walk or eat together," -- presumably to hold public meetings, demonstrations, or banquets. History sufficiently records what terrible vengeance followed the slightest suspicion. The New Testament account of the murder of all the little children at Bethlehem (Matt 2:16), in hope of destroying among them the royal scion of David, is thoroughly in character with all that we know of Herod and his reign. There is at last indirect confirmation of this narrative in Talmudical writings, as there is evidence that all the genealogical registers in the Temple were destroyed by order of Herod. This is a most remarkable fact. The Jews retaliated by an intensity of hatred which went so far as to elevate the day of Herod's death (2 Shebet) into an annual feast-day, on which all mourning was prohibited.
But whether passing through town or country, by quiet side-roads or along the great highway, there was one sight and scene which must constantly have forced itself upon the attention of the traveller, and, if he were of Jewish descent, would ever awaken afresh his indignation and hatred. Whithersoever he went, he encountered in city or country the well-known foreign tax-gatherer, and was met by his insolence, by his vexatious intrusion, and by his exactions. The fact that he was the symbol of Israel's subjection to foreign domination, galling though it was, had probably not so much to do with the bitter hatred of the Rabbinists towards the class of tax-farmers (Moches) and tax-collectors (Gabbai), both of whom were placed wholly outside the pale of Jewish society, as that they were so utterly shameless and regardless in their unconscientious dealings. For, ever since their return from Babylon, the Jews must, with a brief interval, have been accustomed to foreign taxation. At the time of Ezra (Ezra 4:13, 20, 7:24) they paid to the Persian monarch "toll, tribute, and custom" -- middah, belo, and halach -- or rather "ground-tax" (income and property-tax?), "custom" (levied on all that was for consumption, or imported), and "toll," or road-money. Under the reign of the Ptolemies the taxes seem to have been farmed to the highest bidder, the price varying from eight to sixteen talents -- that is, from about 3,140 pounds to about 6,280 pounds -- a very small sum indeed, which enabled the Palestine tax-farmers to acquire immense wealth, and that although they had continually to purchase arms and court favour (Josephus, Ant. xii, 154-185). During the Syrian rule the taxes seem to have consisted of tribute, duty on salt, a third of the produce of all that was sown, and one-half of that from fruit-trees, besides poll-tax, custom duty, and an uncertain kind of tax, called "crown-money" (the aurum coronarium of the Romans), originally an annual gift of a crown of gold, but afterwards compounded for in money (Josephus,Ant. xii, 129-137). Under the Herodians the royal revenue seems to have been derived from crown lands, from a property and income-tax, from import and export duties, and from a duty on all that was publicly sold and bought, to which must be added a tax upon houses in Jerusalem.
Heavily as these exactions must have weighed upon a comparatively poor and chiefly agricultural population, they refer only to civil taxation, not to religious dues (see The Temple). But, even so, we have not exhausted the list of contributions demanded of a Jew. For, every town and community levied its own taxes for the maintenance of synagogue, elementary schools, public baths, the support of the poor, the maintenance of public roads, city walls, and gates, and other general requirements. It must, however, be admitted that the Jewish authorities distributed this burden of civic taxation both easily and kindly, and that they applied the revenues derived from it for the public welfare in a manner scarcely yet attained in the most civilized countries. The Rabbinical arrangements for public education, health, and charity were, in every respect, far in advance of modern legislation, although here also they took care themselves not to take the grievous burdens which they laid upon others, by expressly exempting from civic taxes all those who devoted themselves to the study of the law.
But the Roman taxation, which bore upon Israel with such crushing weight, was quite of its own kind -- systematic, cruel, relentless, and utterly regardless. In general, the provinces of the Roman Empire, and what of Palestine belonged to them, were subject to two great taxes -- poll-tax (or rather income-tax) and ground-tax. All property and income that fell not under the ground-tax was subject to poll-tax; which amounted, for Syria and Cilicia, to one per cent. The "poll-tax" was really twofold, consisting of income-tax and head-money, the latter, of course, the same in all cases, and levied on all persons (bond or free) up to the age of sixty-five -- women being liable from the age of twelve and men from that of fourteen. Landed property was subject to a tax of one-tenth of all grain, and one-fifth of the wine and fruit grown, partly paid in product and partly commuted into money. 
Besides these, there was tax and duty on all imports and exports, levied on the great public highways and in the seaports. Then there was bridge-money and road-money, and duty on all that was bought and sold in the towns. These, which may be called the regular taxes, were irrespective of any forced contributions, and of the support which had to be furnished to the Roman procurator and his household and court at Caesarea. To avoid all possible loss to the treasury, the proconsul of Syria, Quirinus (Cyrenius), had taken a regular census to show the number of the population and their means. This was a terrible crime in the eyes of the Rabbis, who remembers that, if numbering the people had been reckoned such great sin of old, the evil must be an hundredfold increased, if done by heathens and for their own purposes. Another offence lay in the thought, that tribute, hitherto only given to Jehovah, was now to be paid to a heathen emperor. "Is it lawful to pay tribute unto Caesar?" was a sore question, which many an Israelite put to himself as he placed the emperor's poll-tax beside the half-shekel of the sanctuary, and the tithe of his field, vineyard, and orchard, claimed by the tax-gatherer, along with that which he had hitherto only given unto the Lord. Even the purpose with which this inquiry was brought before Christ -- to entrap Him in a political denunciation -- shows, how much it was agitated among patriotic Jews; and it cost rivers of blood before it was not answered, but silenced.
The Romans had a peculiar way of levying these taxes -- not directly, but indirectly -- which kept the treasury quite safe, whatever harm it might inflict on the taxpayer, while at the same time it threw upon him the whole cost of the collection. Senators and magistrates were prohibited from engaging in business or trade; but the highest order, the equestrian, was largely composed of great capitalists. These Roman knights formed joint-stock companies, which bought at public auction the revenues of a province at a fixed price, generally for five years. The board had its chairman, or magister, and its offices at Rome. These were the real Publicani, or publicans, who often underlet certain of the taxes. The Publicani, or those who held from them, employed either slaves or some of the lower classes in the country as tax-gatherers -- the publicans of the New Testament. Similarly, all other imposts were farmed and collected; some of them being very onerous, and amounting to an ad valorem duty of two and a half, of five, and in articles of luxury even of twelve and a half per cent. Harbour-dues were higher than ordinary tolls, and smuggling or a false declaration was punished by confiscation of the goods. Thus the publicans also levied import and export dues, bridge-toll, road-money, town-dues, etc.; and, if the peaceable inhabitant, the tiller of the soil, the tradesman, or manufacturer was constantly exposed to their exactions, the traveller, the caravan, or the pedlar encountered their vexatious presence at every bridge, along the road, and at the entrance to cities. Every bale had to be unloaded, and all its contents tumbled about and searched; even letters were opened; and it must have taken more than Eastern patience to bear their insolence and to submit to their "unjust accusations" in arbitrarily fixing the return from land or income, or the value of goods, etc. For there was no use appealing against them, although the law allowed this, since the judges themselves were the direct beneficiaries by the revenue; for they before whom accusations on this score would have to be laid, belonged to the order of knights, who were the very persons implicated in the farming of the revenue. Of course, the joint-stock company of Publicani at Rome expected its handsome dividends; so did the tax-gatherers in the provinces, and those to whom they on occasions sublet the imposts. All wanted to make money of the poor people; and the cost of the collection had of course to be added to the taxation. We can quite understand how Zaccheus, one of the supervisors of these tax-gatherers in the district of Jericho, which, from its growth and export of balsam, must have yielded a large revenue, should, in remembering his past life, have at once said: "If I have taken anything from any man by false accusation" -- or, rather, "Whatever I have wrongfully exacted of any man." For nothing was more common than for the publican to put a fictitious value on property or income. Another favourite trick of theirs was to advance the tax to those who were unable to pay, and then to charge usurious interest on what had thereby become a private debt. How summarily and harshly such debts were exacted, appears from the New Testament itself. In Matthew 18:28 we read of a creditor who, for the small debt of one hundred denars, seizes the debtor by the throat in the open street, and drags him to prison; the miserable man, in his fear of the consequences, in vain falling down at his feet, and beseeching him to have patience, in not exacting immediate full payment. What these consequences were, we learn from the same parable, where the king threatens not only to sell off all that his debtor has, but even himself, his wife, and children into slavery (v 25). And what short shrift such an unhappy man had to expect from "the magistrate," appears from the summary procedure, ending in imprisonment till "the last mite" had been paid, described in Luke 12:58.
However, therefore, in far-off Rome, Cicero might describe the Publicani as "the flower of knighthood, the ornament of the state, and the strength of the republic," or as "the most upright and respected men," the Rabbis in distant Palestine might be excused for their intense dislike of "the publicans," even although it went to the excess of declaring them incapable of bearing testimony in a Jewish court of law, of forbidding to receive their charitable gifts, or even to change money out of their treasury (Baba K. x.1), of ranking them not only with harlots and heathens, but with highwaymen and murderers (Ned. iii.4), and of even declaring them excommunicate. Indeed, it was held lawful to make false returns, to speak untruth, or almost to use any means to avoid paying taxes (Ned.27 b; 28 a). And about the time of Christ the burden of such exactions must have been felt all the heavier on account of a great financial crisis in the Roman Empire (in the year 33 or our era), which involved so many in bankruptcy, and could not have been without its indirect influence even upon distant Palestine.
Of such men -- despised Galileans, unlettered fishermen, excommunicated publicans -- did the blessed Lord, in His self-humiliation, choose His closest followers, His special apostles! What a contrast to the Pharisaical notions of the Messiah and His kingdom! What a lesson to show, that it was not "by might nor by power," but by His Spirit, and that God had chosen the base things of this world, and things that were despised, to confound things that were mighty! Assuredly, this offers a new problem, and one harder of solution than many others, to those who would explain everything by natural causes. Whatever they may say of the superiority of Christ's teaching to account for his success, no religion could ever have been more weighted; no popular cause could ever have presented itself under more disadvantageous circumstances than did the Gospel of Christ to the Jews of Palestine. Even from this point of view, to the historical student familiar with the outer and inner life of that period, there is no other explanation of the establishment of Christ's kingdom than the power of the Holy Ghost.
Such a custom-house officer was Matthew Levi, when the voice of our Lord, striking to the inmost depths of his heart, summoned him to far different work. It was a wonder that the Holy One should speak to such an one as he; and oh! in what different accents from what had ever fallen on his ears. But it was not merely condescension, kindness, sympathy, even familiar intercourse with one usually regarded as a social pariah; it was the closest fellowship; it was reception into the innermost circle; it was a call to the highest and holiest work which the Lord offered to Levi. And the busy road on which he sat to collect customs and dues would now no more know the familiar face of Levi, otherwise than as that of a messenger of peace, who brought glad tidings of great joy.
 In the ancient Latin Itineraries of Palestine, journeys are computed by mansiones (night-quarters) and mutationes (change of horses)--from five to eight such changes being computed for a day's journey.  Northern Africa alone (exclusive of Egypt) furnished Rome, by way of taxation, with sufficient corn to last eight months, and the city of Alexandria to last four months (Jewish War, ii, 345-401).
 Northern Africa alone (exclusive of Egypt) furnished Rome, by way of taxation, with sufficient corn to last eight months, and the city of Alexandria to last four months (Jewish War, ii, 345-401).