2 Kings 23:35 - "And Jehoiakim gave the silver and the gold to Pharaoh, but he taxed the land to give the money according to the command of Pharaoh. He exacted the silver and the gold of the people of the land, from every one according to his assessment, to give it to Pharaoh Neco."

Later we will speak of the tax collectors, and the types of articles and services which were taxed, and, although we don’t have a specific word in the Bible for appraiser, still we do know that there must have been some method of determining the value of property, livestock, and valuables. So we can, then, say that there must have been men who made a profession of assessing the things.

Of course, the comparison to the present is obvious. The appraiser who estimates our taxes, too, is a direct equivalent to his ancient forebear. Or the man who looks at our jewelry and determines its value for sale purposes. Anything on which a value is placed requires assessment and appraisal, and there must, then, be a person who is qualified to do such work.