§ 13. That Matthew was himself a native Jew, familiar with the opinions, ceremonies, and customs of his countrymen; that he was conversant with the Sacred Writings, and habituated to their idiom; a man of plain sense, but of little learning, except what he derived from the Scriptures of the Old Testament; that he wrote seriously and from conviction, and had, on most occasions, been present, and attended closely, to the transactions which he relates, and relates, too, without any view of applause to himself; are facts which we may consider established by internal evidence, as strong as the nature of the case will admit. It is deemed equally well proved, both by internal evidence and the aid of history, that he wrote for the use of his countrymen the Jews. Every circumstance is noticed which might conciliate their belief, and every unnecessary expression is avoided which might obstruct it. They looked for the Messiah, of the lineage of David, and born in Bethlehem, in the circumstances of whose life the prophecies should find fulfilment, a matter, in their estimation, of peculiar value; and to all these this evangelist has directed their especial attention.(18) § 14. Allusion has been already made to his employment as a collector of taxes and customs; but the subject is too important to be passed over without further notice. The tribute imposed by the Romans upon countries conquered by their arms was enormous. In the time of Pompey, the sums annually exacted from their Asiatic provinces, of which Judea was one, amounted to about four millions and a half sterling, or about twenty-two millions of dollars. These exactions were made in the usual forms of direct and indirect taxation; the rate of the customs on merchandise varying from an eighth to a fortieth part of the value of the commodity; and the tariff including all the principal articles of the commerce of the East, much of which, as is well known, still found its way to Italy through Palestine, as well as by the way of Damascus and of Egypt. The direct taxes consisted of a capitation-tax and a land-tax, assessed upon a valuation or census, periodically taken, under the oath of the individual, with heavy penal sanctions.(19) It is natural to suppose that these taxes were not voluntarily paid, especially since they were imposed by the conqueror upon a conquered people, and by a heathen, too, upon the people of the house of Israel. The increase of taxes has generally been found to multiply discontents, evasions and frauds on the one hand, and, on the other, to increase vigilance, suspicion, close scrutiny, and severity of exaction. The penal code, as revised by Theodosius, will give us some notion of the difficulties in the way of the revenue officers, in the earlier times of which we are speaking. These difficulties must have been increased by the fact that, at this period, a considerable portion of the commerce of that part of the world was carried on by the Greeks, whose