Thomas Story [WWP46]:

[The judge asked] “since we could pay public taxes which we knew were to be applied to the uses of war, why could we not pay those which were by law required of us instead of our personal service?” ...  I began with the example of Christ Himself for the payment of a tax, though applied by Cæsar to the uses of war and other exigencies of his government, and was going on to show a difference between a law that directly and principally affects the person in war, requiring personal service, and a law which only requires a general tax, to be applied by rulers as they see cause, and affects not the person. “For though we, as a people, readily pay such taxes, impartially assessed, yet, as the kingdom of Christ is not of this world, His servants will not fight, though they may, and ought to, pay taxes according to the example of Christ, their head.”