Uncovering Ancient Taxes: The Hidden History of Sennacherib's Toll on Jerusalem

Around 2,800 years ago, Sennacherib, the king of Assyria, ruler of a vast empire, set his sights on conquering and annexing the land of Israel. He succeeded in defeating the Kingdom of Israel and exiling many of its residents.

However, when he reached the Kingdom of Judah, his conquest was incomplete. He captured the city of Lachish, and his palace in Nineveh features reliefs depicting its capture. He aimed to conquer Jerusalem as well and imposed a heavy tax on the city, but ultimately a plague struck his army, thwarting his plans. Jerusalem endured and maintained its independence for many more years.

In the Book of Kings, the prophet describes the burdensome tax that King Sennacherib levied on Jerusalem. Recently, remnants of the tax collection structure (perhaps referenced by the same name, Arnona) have been found in Jerusalem's Arnona neighborhood.

Media reports note the findings: In the Arnona neighborhood of Jerusalem, remains of tax buildings were uncovered, including over 180 Hebrew seal impressions that testify to the heavy tax imposed by Sennacherib intended to impoverish the residents.

For the first time, evidence of Sennacherib's campaign's economic impact on the Kingdom of Judah has been found in the Jerusalem area. Excavations by the Israel Antiquities Authority in the southeastern neighborhood of Moradot Arnona unearthed signs of administrative changes in Judah during King Hezekiah's reign, influenced by the Assyrian king's campaign.

Until now, evidence of the Assyrian king's punitive campaign in response to Judah's rebellion was known only from the Judean lowlands, particularly Lachish.

The recent excavations reveal that the first local Jewish administrative structure was utterly destroyed. "We found remnants of a significant state administrative center from the days of Hezekiah, King of Judah — and possibly from the time of his father, Ahaz," say excavation directors Neria Sapir, Nathan Ben-Ari, and Benjamin Storchan from the Israel Antiquities Authority.

"The center was operational during the last third of the 8th century BCE, after which it was entirely demolished. Its ruins were purposefully buried under a massive stone mound, upon which a new structure was erected that overlooked the agricultural lands east of the Armon Hanatziv promontory — Ramat Rachel — and was visible from afar. The stone mound incorporated monolithic stones from the demolished structure. We interpret this dramatic change as the Assyrian regime's political statement, aimed at asserting dominance by replacing the administrative structure. The Assyrians were still interested in the produce and taxes Judah could provide, thus maintaining the Jewish administration while imposing heavy economic burdens on Judah."

Judah's administrative activities included centralizing and managing inventories of produce collected as taxes from farmers, stored in jars — possibly for times of scarcity. Additionally, wine and perhaps olive oil were produced in the Moradot Arnona region. Evidence of changes in the Jewish administration post-Sennacherib's campaign is marked by various types of seal impressions on jar handles found during the excavation, indicating different governmental phases.

From the 8th century BCE, dozens of "for the king" seal impressions were discovered, along with 17 featuring ancient Hebrew names. Among the personal seal impressions on the jars were the names Menahem Yovneh, Pekah Tabra, Tzafan Azariahu, Yehuchal Shachar, and others.

Who were these individuals? Were they the wealthy of that era — large landowners who possessed extensive agricultural territories and drove the kingdom's economy, or perhaps high-ranking Jewish officials? The Arnona excavations, to be published with a team of researchers from Tel Aviv University led by Prof. Oded Lipschits, bolster the theory that the "private" seal impression system — featuring names — was linked to a short-lived administrative system used before Sennacherib's campaign, as part of Hezekiah's preparations for rebellion against Assyria, during which tribute payments to the Assyrian empire ceased.