William Burkitt on Romans 13:6

From the duty of subjection unto magistrates, the apostle proceeds to urge and enforce the duty and necessity of paying tribute to them, or allowing them an honourable maintenance, for and towards the support of the government which they sustain and bear. The payment of taxes and tribute to the supreme magistrate is necessary upon several accounts:

1. As it is an acknowledgment of the power which God hath set over us.

2. As it tends to the support of the government which we live under.

3. As it is a small recompence for the governor's continual care and industry, he attending, that is, watching perpetually, and taking pains continually, for procuring and maintaining the good and happiness of his subjects; and therefore both duty and obligation, both religion and gratitude, do bind and engage us to aid and assist him, and, so far as it is in our power, to requite and reward him for his care of the common safety, and regard to the public good.