Commentary for Nedarim 55:2
בית שמאי אומרים לא יפתח לו בנדר ובית הלל אומרים אף יפתח לו בית שמאי אומרים במה שהוא מדירו ובית הלל אומרים אף במה שאינו מדירו
BUT BETH HILLEL MAINTAIN: EVEN SUCH ARE PERMISSIBLE.<span class="x" onmousemove="('comment',' Weiss, Dor I, p. 185, conjectures that this controversy arose out of Herod's demand that all the members of the nation should swear loyalty to him (Joseph. Ant. 15, � 10). ');"><sup>2</sup></span>
Ran on Nedarim
1. For a tax collector that is collecting without limit. This is not law but thievery, and a tax collector's theft is not a law.
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Ran on Nedarim
2. The tax collector standing over him. "...The Tosafot wrote that the concept of 'dina de-malchuta dina' applies exclusively to non-Jewish Kings; since the land is his and he can say that if one doesn't obey his command, he will expel them from the land; however, Jewish kings may not because all Jews are partners in the Land of Israel" [translation from http://adderabbi.blogspot.com/2005/02/ran-on-nedarim-28a-and-israeli.html]
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