“And He Laid a Tax of One Fifth Part of All They Possessed”

George Reynolds, Janne M. Sjodahl

The wanton living of Noah and his favored courtiers needed much of the wealth accumulated by his industrious people to pay the expenses of a capricious court. Like most tyrants, he burdened his people with heavy taxes. Luxuries and prodigal living called for more and more of the wealth of his kingdom. It was not long before the wickedness and profligate abandonment of King Noah reached its zenith. He levied taxes upon his people that were unendurable. One-fifth of all they possessed was then confiscated by a law he enacted. The record says that one-fifth part of their gold and silver, a like part of their ziff13and in Isa. 30:22, where it means "overlaying metal."1 and their copper, iron and brass, also one-fifth part of their fatlings and of the fruit and grain of their fields, was taken from them by way of tribute which he called a tax. From the spoils of this ill-gotten levy, King Noah sustained his corrupt court in autocratic splendor. When we recall that, at about this same time, the righteous King Benjamin labored in Zarahemla with his own hands to save his people from being taxed to support his wants, we see the difference between a God-fearing ruler and one who, urged on by selfish motives, surrendered himself to the meanest purposes mankind can devise or evil power achieve. Thus, in this manner, King Noah "changed the affairs of the kingdom." And thus, he also, by flattering his people, and by speaking fine but meaningless words to them, lured many into idolatrous ways so that they labored excessively to furnish his court with excessive means for ribaldry. In doing this, the historian wrote, "Thus did the people labor exceedingly to support iniquity."

Commentary on the Book of Mormon, Vol. 2

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