Charles Ellicott Commentary Isaiah 33:18

"Thy heart shall muse on the terror: Where is he that counted, where is he that weighed [the tribute]? where is he that counted the towers?" — Isaiah 33:18 (ASV)

Your heart shall meditate terror —i.e., will recall the memory of the past evil days, as a dream that had passed away, leaving behind it the thankful joy which rises out of such recollections.

Where is the scribe? —Then, in those times of panic, each Assyrian official was an object of dread. There was the “scribe,” who fixed the amount of tribute to be paid by each village or landowner; the “receiver” (literally, weigher), who weighed the gold and silver as it was brought in for payment; the “counter of towers,” who formed his plans for the operation of the “siege.” In Psalms 48:13 the same phrase is used of those who defend the city.