The type of this historically interesting reverse is symbolical of the Jews and Judea, the palm being indigenous to the country. It is engraved in Akerman 's Descr. Catalogue; in Havercamp 's Cabinet de Christine; in Kolb 's Traite Elementaire.

In explanation of the unique and very remarkable legend attached to this reverse, the observations made by the author of Doctrina are hereto subjoined as worthy of the coin 's historical interest, and of his own learned sagacity: from the earliest period of the Jewish Commonwealth, the Jews were enjoined to pay the half of a ficlus, or two drachmae, for the service of the altar, as may be seen from the book of Exodus (ch. xxx 12, 13).  This money, in after times, went towards the expenses of the temple, being collected, not only from the inhabitants of Judea, but from all Jews, in whatever part of the world residing; and this private system of taxation was sometimes prohibited by the Romans, of which I have given instances, under the coins of Vespasian, and sometimes sanctioned by an edict, an example of which, issued in the name of Augustus, has been given by Philo Judaeus (de Legat. ad Caium, p 592); and several by Josephus (Antiq. xvi c 6). The same Philo frequently throughout his treatise calls this money APARCAI, first fruits (or offerings); and consequently it was the nature as those gifts, which colonies were formerly in the habit of presenting every year to their mother countries, to support the worship of the national deities; just as Polybius has applied the term APARCAI to the contribution which the Carthaginians used to send to their mother country Tyre. Now it is certain that the holy city was regarded by the Jews of every clime as their mother country. But the half ficlus alluded to above was the well known didrachm, which our saviour paid for himself and Peter with the sater miraculously found in the mouth of a fish, as recorded in the Gospel of Saint Matthew (ch xvii 24). When Jerusalem and its temple were overthrown by Vespasian in AD 69, the Jews, wheresoever residing, were ordered to continue the payment of this didrachm towards the worship of Jupiter Capitolinus, as expressly stated by Josephus (de Bell. Jud. vii c 6 sect 6) and Dio (lxvi sect 7).

Suetonius relates (Domit. c 12) that Domitian "rigorously exacted the Jewish tax, under which were charged to all, who either clandestinely lived after the Jewish fashion within the walls of Rome, or who, concealing their origin, had evaded the payment of the tribute imposed upon their nation." Spanheim, who has proved his learning and eloquence in his explanation of this coin (vol ii p 500), argues from the terms of the legend itself, that it was not to convey the notion, that the Jewish tax of didrachm, as many have supposed, was abolished by Nerva, but simply that the columnia (system of false accusation) was done away (sublata); that is to say, exemption from the tax was thenceforth secured to all who did not admit themselves to be Jews, and their names no longer entered on the fiscal lists as belonging to that nation. For the iniquitous inquisitorial system pursued by Domitian towards those who were suspected of Judaism, is circumstantially recorded by Suetonius in the passage above referred to.

In confirmation of this mode of interpreting the legend in question, Eckhel advances an admirable example ' According to Eusebius (in vita Const. ii c 45), Constantine the Great, with a view to repress the excesses of idolatry, drew up two laws, one of which was called "a law to suppress the abominations so long perpetrated by idolatry throughout the cities and districts." Not a few individuals have taken these words to mean that Constantine wished by this law to put a stop to all the rites of paganism; a notion entirely at variance with history. Eusebius merely says that such abominations (TA MUSARA) were forbidden by the emperor, as the ancient superstition cherished, especially beyond the walls of the city. That the Jews were not afterwards exempt from the payments of the didrachm, is shewn from an epistle of Origen to Africanus, in which the expression occurs; "Since even at the present time the Jews still pay the didrachm to them (the Romans)." It is sufficiently evident that the affair of the Jews had become one of considerable moment (rem Judaicum magni fuisse momenti) even within the walls of Rome; and that the people generally suffered so much indiscriminate severity, on account of suspected Judaism, that when at last the evil was removed, the senate considered the event of sufficient importance to be perpetuated on coins. Eckhel vi 405.