Rousas John Rushdoony, The Institutes of Biblical Law: A Chalcedon Study, Nutley, N.J.: Craig Press, 1973, p.719
"There was thus a particular aggravation in the fact that Rome also required a poll or head tax. The Roman Empire and emperor were progressively assuming divine roles, requiring religious assent, and claiming priority over religion. The poll tax was thus a particularly offensive tax, in that it seemed to require a polytheistic faith, the worship of a god other than the true God. Moreover, the Herodian tax was so heavy that twice the imperial government compelled Herod to reduce his tax demands in order to avoid serious trouble. Judas Galilaeus had earlier presented himself as the messiah and had summoned Israel, in the name of God and Scripture, to refuse to pay the tax. The Romans were merciless in putting down the rebellion (Acts 5:37)."