Chapter 3 addresses taxation in Early Roman Palestine. It divides taxes into direct taxes (tributes), which were levied by the imperial state, and indirect taxes (tolls, customs duties, sales taxes, etc.), which were more often organized at the provincial and municipal levels. The structure of direct taxation changed repeatedly in the different regions of Early Roman Palestine. In general, the rates of Roman direct taxes were relatively low compared to those of other fiscal regimes. Moreover, censuses brought some regulation to the collection of taxes and thus helped to prevent abuses by officials. While direct taxes were transmitted to Rome, their collection was supervised by councils of local elites. For many Judaeans, indirect taxes were much more exacting. These taxes were levied by local elites and collected, often with little regulation, by tax-farmers and their agents. In addition to their political and economic power over the institutions of taxation, local elites were also involved in market oversight.