Responsa for Bava Batra 198:3
נתנו לו דרך מן הצד מדעת שניהן נכנס בשעה שהוא רוצה ויוצא בשעה שרוצה ומכניס לתוכה תגרין ולא יכנס מתוכה לתוך שדה אחרת זה וזה אינן רשאים לזורעה:
HIM<span class="x" onmousemove="('comment',' The owner of the inner field. ');"><sup>5</sup></span> WITH THE CONSENT OF THE TWO, HE MAY ENTER WHENEVER HE DESIRES AND GO OUT WHENEVER HE DESIRES, AND MAY [ALSO] BRING DEALERS INTO IT.<span class="x" onmousemove="('comment',' Since the path is not in the middle, but at the side of the field, it may be confidently assumed that the owner, who had consented to have the path there, has set it aside to be used solely as a path to the inner field. No restrictions, therefore, are imposed on any of its uses so long as their object is the gaining of admission to the inner field. ');"><sup>6</sup></span>
Teshuvot Maharam
A. The decisions on questions of taxation are dependent more on custom than on talmudic law. The following rule is generally accepted by the communities: In any tax dispute between an individual and the community, the latter first collects the tax and then goes to court. Therefore, even before the tax is collected, the community is considered to be in possession of the tax-money, and the burden of proof falls upon the individual. This is not only an accepted custom, but also good talmudic law, and is operative even in a new community where there are no established customs. But if the community in question has a different custom, that custom prevails, though it be at variance with talmudic law.
This Responsum is addressed to R. Eliakim ha-Kohen.
SOURCES: Pr. 106; Mord. B. B. 522; cf. also Cr. 49; Pr. 708, 915; L. 371; Am II, 130. Agudah B.M. 108; Moses Minz, Responsa 72; Terumat Hadeshen 341.