Apostolic Constitutions, Book IV 13
1Be subject to all royal power and dominion in things which are pleasing to God, as to the ministers of God, and the punishers of the ungodly. Render all the fear that is due to them, all offerings, all customs, all honour, gifts, and taxes. For this is God's command, that you owe nothing to any one but the pledge of love, which God has commanded by Christ.