1 Maccabees 10:31-33

New Revised Standard Version, Anglicised Catholic Edition

³¹ Jerusalem and its environs, its tithes and its revenues, shall be holy and free from tax. ³² I release also my control of the citadel in Jerusalem and give it to the high priest, so that he may station in it men of his own choice to guard it. ³³ And everyone of the Jews taken as a captive from the land of Judah into any part of my kingdom, I set free without payment; and let all officials cancel also the taxes on their livestock.