Grievous to Be Borne

Taxation in the Book of Mormon

The word tax, in its various forms, appears in four Book of Mormon passages.

Mosiah 2: 14

And even I, myself, have labored with mine own hands that I might serve you, and that ye should not be laden with taxes, and that there should nothing come upon you which was grievous to be borne—and of all these things which I have spoken, ye yourselves are witnesses this day.

Mosiah 7: 15,22

15 For behold, we are in bondage to the Lamanites, and are taxed with a tax which is grievous to be borne. And now, behold, our brethren will deliver us out of our bondage, or out of the hands of the Lamanites, and we will be their slaves; for it is better that we be slaves to the Nephites than to pay tribute to the king of the Lamanites.
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22 And all this he did, for the sole purpose of bringing this people into subjection or into bondage. And behold, we at this time do pay tribute to the king of the Lamanites, to the amount of one half of our corn, and our barley, and even all our grain of every kind, and one half of the increase of our flocks and our herds; and even one half of all we have or possess the king of the Lamanites doth exact of us, or our lives.

Mosiah 11: 3, 6

3 And he laid a tax of one fifth part of all they possessed, a fifth part of their gold and of their silver, and a fifth part of their ziff, and of their copper, and of their brass and their iron; and a fifth part of their fatlings; and also a fifth part of all their grain.
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6 Yea, and thus they were supported in their laziness, and in their idolatry, and in their whoredoms, by the taxes which king Noah had put upon his people; thus did the people labor exceedingly to support iniquity.

Ether 10: 5-6

5 And it came to pass that Riplakish did not do that which was right in the sight of the Lord, for he did have many wives and concubines, and did lay that upon men’s shoulders which was grievous to be borne; yea, he did tax them with heavy taxes; and with the taxes he did build many spacious buildings.

6 And he did erect him an exceedingly beautiful throne; and he did build many prisons, and whoso would not be subject unto taxes he did cast into prison; and whoso was not able to pay taxes he did cast into prison; and he did cause that they should labor continually for their support; and whoso refused to labor he did cause to be put to death.

I make the casual observation that confiscatory taxation is not right in the sight of the Lord. The king of the Lamanites taxed Limhi's people at 50%, which was "grievous to be borne;" but Noah's tax or 20% caused "the people ot labor exceedingly to support iniquity."

Now what should we say about the current state of taxation in the US?