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Luke 3:13
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11 He answered and said to them, a“He who has two tunics, let him give to him who has none; and he who has food, blet him do likewise.”  
12 Then atax collectors also came to be baptized, and said to him, “Teacher, what shall we do?”  
13 And he said to them, a“Collect no more than what is appointed for you.”  
14 Likewise the soldiers asked him, saying, “And what shall we do?” So he said to them, “Do not1 intimidate anyone aor accuse falsely, and be content with your wages.”  
15 Now as the people were in expectation, and all reasoned in their hearts about John, whether he was the Christ or not,
Commentaries:
Barnes' Notes
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Luke 3:13

Exact - Demand, or take, no more.

Than that which is appointed - That is, by the government. John does not condemn the office, or say that the employment should be forsaken. Though it was hated by the people - though often abused and therefore unpopular - yet "the office itself" was not dishonorable. If there is a government, it must be supported; and of course there must be people whose duty it is to collect taxes, as the means of the proper support of the government; and as such a support of the government is necessary, so the people should pay cheerfully the just apportionment of their rulers, and regard favorably those who are authorized to collect it. See Romans 13:1-6.


 
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