It is a serious error to see theocracy, the rule of God, as government over men by a group of men in the name of God. The Biblical doctrine of theocracy means the self-government of the Christian man. In Biblical law, the only civil tax is the head or poll tax, the same for all males twenty years of age and older (Ex. 30:11-16).
~R.J. Rushdoony, Sovereignty p. 31
