Adam Clarke on Ezra 4:13

Toll, tribute, and custom - The first term is supposed to imply the capitation tax; the second, an excise on commodities and merchandise; the third, a sort of land tax. Others suppose the first means a property tax; the second, a poll tax; and the third, what was paid on imports and exports. In a word, if you permit these people to rebuild and fortify their city, they will soon set you at naught, and pay you no kind of tribute.