Tertullian

This is the will of God: Look at the situation of the kingdoms and empires as arranged by God, in whose hand the heart of the king lies. Every day they plan for future income, from the registration of property, taxes in kind, gifts and taxes payable in money. But never up to this time has there been procured any such income by bringing the Christians under some sales tax for the person and the sect, when that could be a tremendous source of income because of our vast numbers, known to all. We are bought with blood, we are paid for in blood, we owe no money for our head, because Christ is our head. It is not fitting that Christ should cost us money. How could martyrdoms bring glory to God if by tribute we should pay for the liberty of our sect? And so, the one who bargains to have his freedom at a price goes counter to the divine dispensation.