Chapter 3 focuses on the second major source of revenue for the Qajars: gifts and tributes. The chapter begins by highlighting the long history of political gift-giving in the Iranian world. It then demonstrates the central role of the pīshkish, a tributary gift-giving ceremony, in the political culture and economy of Qajar Iran, and its function in presenting Qajar rule as a continuation of previous Iranian royal dynasties. The chapter then discusses how gifts and honors given by Qajar rulers to society were part of an effort of presenting themselves as just and legitimate. Finally, the chapter considers the use of gifts to influence diplomacy and ease relations between Iranians and foreign envoys.

Chapter 3 addresses taxation in Early Roman Palestine. It divides taxes into direct taxes (tributes), which were levied by the imperial state, and indirect taxes (tolls, customs duties, sales taxes, etc.), which were more often organized at the provincial and municipal levels. The structure of direct taxation changed repeatedly in the different regions of Early Roman Palestine. In general, the rates of Roman direct taxes were relatively low compared to those of other fiscal regimes. Moreover, censuses brought some regulation to the collection of taxes and thus helped to prevent abuses by officials. While direct taxes were transmitted to Rome, their collection was supervised by councils of local elites. For many Judaeans, indirect taxes were much more exacting. These taxes were levied by local elites and collected, often with little regulation, by tax-farmers and their agents. In addition to their political and economic power over the institutions of taxation, local elites were also involved in market oversight.