Rashi on Exodus 1:11/רש"י על שמות א׳:י״א

1עליו [THEREFORE THEY DID SET] OVER THEM (עליו over him) i. e. over the people.

2מסים has the meaning of tribute (מס), a forced levy of labour, so that שרי מסים are the officers who exact the tribute of labour from them. And what was this tribute? That they should build store-cities for Pharaoh.

3למען ענותו בסבלותם TO AFFLICT THEM WITH THEIR BURDENS — i. e. the burdens of the Egyptians.

4ערי מסכנות — Translate this as the Targum does: CITIES WHICH ARE PLACES FOR TREASURES; similarly we have, (Isaiah 22:15) “Go, get thes unto this steward (הסוכן)” — the treasurer appointed over the stores (Exodus Rabbah 2:1).

5את פתם ואת רעמסס PITHOM AND RAMESES — These cities already existed but were not adapted originally for this purpose; now they strengthened them and fortified them to serve as store-cities.