Responsa for Bava Batra 198:5
ואותן אגפיים מי זורעם רב יהודה אמר שמואל בעל השדה זורעם רב נחמן אמר שמואל בעל השדה נוטעם מאן דאמר זורעם כל שכן נוטעם ומ"ד נוטעם אבל זורעם לא חלחולי מחלחולי
one cubit on either side [of the canal] for its banks.<span class="x" onmousemove="('comment',' So that the earth from the two strips of land might be used for repairing the sides of the canal whenever necessary. ');"><sup>9</sup></span> [If he said.] 'I sell you [ground] for a pond<span class="x" onmousemove="('comment',' In a courtyard, used for watering cattle and washing clothes and utensils. It is smaller than a canal which is used for irrigation purposes and requires a greater capacity. ');"><sup>10</sup></span>
Teshuvot Maharam
Q. A claims that his assets, equal to forty marks, for which the community demands a tax, are not taxable.
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.
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.
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