Commentary for Bava Kamma 225:14

ומוכסין והאמר שמואל דינא דמלכותא דינא

In the case of customs-collectors, why should the dictum of Samuel not apply that the law of the State is law?<span class="x" onmousemove="('comment',' V. B.B. (Sonc. ed.) p. 222, n. 6. Why then are customs collectors considered as acting unlawfully. ');">¹⁹</span> — R. Hanina b. Kahana said that Samuel stated that a customs-collector who is bound by no limit [is surely not acting lawfully]. At the School of R. Jannai it was stated that we are dealing here with a customs-collector who acts on his own authority.<span class="x" onmousemove="('comment',' Without the authority of the ruling power. ');">²⁰</span>

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