According to here, “Mr. Macalister’s view is that these four towns were the centers of districts in which were collected the dues in kind of the surrounding villages. The geographical distribution of the jars he would account for on the theory that, after the produce was delivered at Jerusalem, the jars became the perquisites of the tax gatherers, who sold them to whoever would buy”. -I generally accept RAS Macalister’s view as presented above, with the exception of the words ‘Jerusalem’ (which should be changed to ‘Lachish’) and ‘gatherers’, which should be changed to ‘recipients’.