Governors were expected to levy taxes from the people of their jurisdiction and forward them to the federal treasury. Before sending them to the treasury, however, they were entitled to take a percentage as their personal salary. A governor could grossly misuse the system by imposing an excessively high tax in order to draw an excessively high salary. That is what Nehemiah’s predecessors did. The people experienced this excessive taxation as a heavy burden
that clearly put negative pressure on their ability to feed their own families, get ahead and/or grow their businesses. The nobles and officials
of Jerusalem (Nehemiah 5:7) evidently followed the example of their superiors.
15 The former governors who were before me laid heavy burdens on the people and took from them for their daily ration forty shekels of silver. Even their servants lorded it over the people. But I did not do so, because of the fear of God.