Exodus 1:11

On the nation.

The language of 'tax', ministers that collect from them taxes. And what is the tax? That they built storage cities for Pharaoh.

Of the Egyptians.

As it is translates. Similarly: "Go, come to this steward" (Isaiah 22:15), the treasurer that was appointed on the treasury.

They were not initially fit for this, and therefore they made them stronger and fortified for the treasure.

And they set over them work-masters to afflict them in their servitude; and they builded walled cities to become Pharoh's treasure-places, Tanis and Pilusin.

SAREI MISIM’ (OFFICERS OF THE TRIBUTE) TO AFFLICT THEM. Pharaoh imposed a tribute upon the Israelite people to take men from them for the king’s projects. He appointed Egyptian officers over the tribute to take men at will in turns to serve for a month or more in the royal building-projects and the rest of the days [they remained] at home. These officers commanded the Israelites to build cities for Pharaoh, and the people built storage-cities for Pharaoh through this levy. When the Egyptians saw that this forced labor did not harm the Israelites, they were in dread for their own lives on account of them. They decreed that all Egyptians force the Israelites to serve them, so that any Egyptian who needed work done had the authority to take from them men to do his work. This is the meaning of the verse, And the Egyptians made the children of Israel to serve with rigor.
They furthermore decreed against them that they do hard work in mortar and in brick. the Israelites — not only those forced into labor for the king’s building-projects — were afflicted. It is necessary to recall the full text: And the Egyptians made the children of Israel to serve with rigor. And they made their lives bitter with hard service, in mortar and in brick, and in all manner of service in the field; in all their service, wherein they made them serve with rigor (Verses 13-14). Ramban understands the term “Egyptians” here as referring to the whole population. Further in the text, Ramban will suggest another interpretation. Whereas at first the officers would give them the bricks and the men of the forced labor would erect the buildings, they now conscripted the entire Israelite people into the work, commanding them to bring the earth, make the mortar with their hands and feet while only the straw was given to them from the king’s house, and give the bricks to the men of the forced labor engaged in the construction of the buildings. Every other manner of hard service in the field for Pharaoh and the Egyptians — such as excavations and the removal of dung — were all imposed upon them. In addition, they subjugated them, pressing them not to rest while beating and cursing them. This is the sense of the expression, in all their service, wherein they made them serve with rigor. the Israelites — not only those forced into labor for the king’s building-projects — were afflicted. It is necessary to recall the full text: And the Egyptians made the children of Israel to serve with rigor. And they made their lives bitter with hard service, in mortar and in brick, and in all manner of service in the field; in all their service, wherein they made them serve with rigor (Verses 13-14). Ramban understands the term “Egyptians” here as referring to the whole population. Further in the text, Ramban will suggest another interpretation.
The king supported them with sparing bread, as is customary for those who work in his service. This is the purport of those lusting persons who said, We remember the fish, which we were wont to eat in Egypt for nought; the cucumbers, etc., Verse 5. Fish are very abundant in Egypt, and by command of the king, the Israelites would obtain them from those who caught them. They would also take cucumbers and melons from the vegetable-gardens,, Verse 5. no one putting them to shame, for such was the king’s command.
But our Rabbis have said: “The Israelites were servants to kings, but not servants to servants.” If so, the verse, And the Egyptians made the children of Israel to serve with rigor, alludes to Pharaoh’s officers of the tribute, [mentioned above in Verse 11].

מיסים, typically one of the words with double consonants, the singular being מס and the plural requiring a dagesh in the letter ס to show there really ought to have been two letters ס in the middle. Similar examples are found in Leviticus 2,6 where the line פתות אותה פתים is spelled with the dagesh in the letter ת of the word פתים as being derived from פת it would require two such consonants in the plural.

מסכנות, storages. You find the word as סוכן in the singular mode, in the same sense in Isaiah 22,15.

למען ענותו, so that as an alternative they will agree to emigrate from our land.

ויבן ערי מסכנות, they volunteered to accept as a form of taxation to build these storage cities for Pharaoh to prove their loyalty to Egypt.

ערי מסכנות, “cities for storing goods.” In the Talmud, tractate Sotah folio 11, there are two opinions offered concerning the word מסכנות, One derives it from סכנה, hazard, danger, and accordingly concludes that anyone engaging in building something endangers himself. The other opinion derives it from מסכן, a poor person, suggesting that Pharaoh’s objective was to impoverish the Hebrews by making them do this kind of labour.

פיתום, name of one of the cities the Hebrews built; according to the Talmud there, so named as it was built near an abyss, threatening to bury its builders.

רעמסס, name of the second city, symbolising the fact that the first city they had built had completely collapsed. Our author has difficulty in understanding this interpretation, seeing that the Torah had described the building of having been the result of פרך, understood as an acronym for פה רך, ‘with a soft tongue,’ i.e. Pharaoh having lured the Hebrews to volunteer to build fortifications, appealing to their patriotism, etc., before gradually becoming far more demanding. At the beginning he paid for each brick made, so that the Hebrews stood in line to participate in the project.