Responsa for Bava Kamma 225:10
אם היה דבר שיש בו אחריות חייב לשלם: מתני ליה רבי לר"ש בריה לא דבר שיש בו אחריות ממש אלא אפילו פרה וחורש בה חמור ומחמר אחריו חייבין להחזיר מפני כבוד אביהן
BUT IF THERE WAS ANYTHING [LEFT] WHICH COULD SERVE AS SECURITY, THEY WOULD BE LIABLE TO PAY. Rabbi taught R. Simeon his son: The words 'ANYTHING WHICH COULD SERVE AS SECURITY' should not [be taken literally to] mean actual security, for even if he left a cow to plough with or an ass to drive after, they would be liable to restore it to save the good name of their father. R. Kahana thereupon asked Rab: What would be the law in the case of a bed upon which they sit, or a table at which they eat?<span class="x" onmousemove="('comment',' Which is not kept so much in the eye of the public as is the case with the cow or the ass. ');"><sup>13</sup></span> — He replied<span class="x" onmousemove="('comment',' The law is exactly the same. ');"><sup>14</sup></span>
Teshuvot Maharam
A. If A's claim regarding the seizure of L's valuables is true, it is presumed that L abandoned all hope of recovering them. Although in the case of an ordinary robber no such presumption exists (B. K. 114a), at present every overlord is king in his domain; no one exercises any restraint upon him, and we presume that owners of movables seized by an overlord have abandoned all hope of recovery. Therefore, L's seized valuables belong to A since he acquired them through abandonment (yeush) and change of possession (shinui reshut), although the principle "the law of the land prevails" does not apply in this case of robbery and extortion. However, A is not entitled to collect any additional tax-money from L, since she was not personally included by the overlord in his extortionist act on A. Although all persons earning money in a town or locality must share the burden of taxation of such a town or locality, this ruling applies only to regular taxes of a fixed amount annually collected by the king (or overlord) from the entire community in one lump sum. The robbery and extortion of an overlord, however, on pretext or false accusation, is to be borne only by the person unfortunately caught in his toils, but not by those who, probably by the grace of God, have escaped them.
R. Meir adds the obscure statement: L must pay the rent for the house but would be permitted to deduct therefrom whatever she will assert under oath that he failed to spend on wood and illumination.
This Responsum is addressed to R. Isaac, R. Samuel, and R. Yehiel.
SOURCES: L. 381; Rashba I, 1105.