Ezra - Chapter 7

The people who have returned to Judah are still under the rule of the Persians.  However, they have given special privileges, by the king:

"You are also to know that you have no authority to impose taxes, tribute or duty on any of the priests, Levites, musicians, gatekeepers, temple servants or other workers at this house of God."  

The priests, Levites and those working in the Temple were exempt from paying taxes.

In Jesus' time the people were again living under the rule of another power - the Romans.  The Jewish leaders asked Jesus whether it was right that the Romans were making them pay taxes to them.  In Mark 12 we read:

"Later they sent some of the Pharisees and Herodians to Jesus to catch him in his words. They came to him and said, “Teacher, we know that you are a man of integrity. You aren’t swayed by others, because you pay no attention to who they are; but you teach the way of God in accordance with the truth. Is it right to pay the imperial tax to Caesar or not? Should we pay or shouldn’t we?”"