Matthew Poole and continuators on Exodus 1:11

11 Therefore they did set over them taskmasters , to afflict them with their burdens: and they built for Pharaoh treasure-cities , Pithom and Raamses.

Heb, masters of tribute, who were to exact from them the tribute required, which was both mony and labour, that their purses might be exhausted by the one, their strength by the other, and their spirits by both.

Or, oppress, or humble: to spend their strength by excessive labours, and so disenable them for the procreation of children.

Where they laid the Kings money, or corn, which is reckoned among treasures, 2 Chro. 17. 12. and 32. 27. and wherein a great part of the riches of Egypt consisted: for they had corn enough not onely for themselves, but to sell to other countries: so that Egypt was accounted the granary of the Roman Empire. Or, defenced cities, in which Garrisons were to be placed, which seems best to agree with the place and use of them. For they were in the borders of the land, and among the Israelites, which appears concerning the one from Gen. 47. 11. (where the land in which they were placed is called Rameses, which in Hebrew consists of the same letters, with this Raamses, and seems to be so called then by anticipation from the City of that name now built in it) and may be reasonably presumed concerning the other: and therefore it is most probable that they were built to keep the Israelites in subjection and to hinder them from going out of the land.

Marginal references: Gen. 15. 13.