Question

where the revenue farmers who collected tax​

Answer 1

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♣Farming or tax-farming is a technique of financial management, namely the process of commuting (changing), by its assignment by legal contract to a third party, a future uncertain revenue stream into fixed and certain periodic rents, in consideration for which commutation a discount in value received is suffered. It is most commonly used in the field of public finance, where the state wishes to gain some certainty about its future taxation revenue for the purposes of medium-term budgetting of expenditure

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Answer 2

Farming or tax-farming is a technique of financial management, namely the process of commuting (changing), by its assignment by legal contract to a third party, a future uncertain revenue stream into fixed and certain periodic rents, in consideration for which commutation a discount in value received is suffered. It is most commonly used in the field of public finance, where the state wishes to gain some certainty about its future taxation revenue for the purposes of medium-term budgetting of expenditure. The tax collection process requires considerable expenditure on administration and the yield is uncertain both as to amount and timing, as taxpayers delay or default on their assessed obligations, often the result of unforeseen external forces such as bad weather affecting harvests. Governments (the lessors) have thus frequently over history resorted to the services of an entrepreneurial financier (the farmer) to whom they lease or assign the right to collect and retain the whole of the tax revenue due to the state in return for his payment into the treasury of fixed sums (sometimes called "rents", but with a different meaning from the common modern term). Sometimes (Miguel de Cervantes is an example) the tax farmer was a government employee, paid a salary, and all monies collected went to the government.

Tax farmers did not usually deal with individuals; the tax was imposed on a community or other polity, and how the community raised the funds to pay the tax was its own business. Tax farming usually required on-site tax-collecting visits, as postal and banking systems were inadequate or non-existent.

Farming in this sense has nothing to do with agriculture, other than metaphorically.