Talmud Bavli
Talmud Bavli

Responsa for Bava Kamma 14:8

מתקיף לה רב אחא בריה דרב איקא א"כ נעלת דלת בפני לוין דא"ל אילו הוו לי זוזי הוה שקלי כדהשתא השתא דזוזי גבך אשקול כיוקרא דלקמיה

it may be made in the case of a creditor. A creditor is paid by law out of medium quality; if, however, he says: 'Give me worse quality but greater quantity,' the debtor is entitled to say, 'It is only when you take that quality which is due to you by law that you may calculate on the present price, failing that, whatever you take you will have to calculate according to the higher price anticipated.' R. Aha, son of R. Ika, demurred: If so, you will close the door in the face of prospective borrowers. The creditor will rightly contend, 'Were my money with me I would get property according to the present low price; now that my money is with you, must I calculate according to the anticipated higher price?' — R. Aha, son of R. Ika, therefore said: If any analogy could be drawn,<span class="x" onmousemove="('comment',' To the case made out by the Master regarding the Tithe of the Poor referred to above. ');"><sup>7</sup></span>

Teshuvot Maharam

Q. The leaders of a community decided to introduce a new method of taxation whereby real property was to be taxed at the same rate as money. Prior thereto, real property was not so taxed. Are leaders of a community empowered to introduce such a change in the method of taxation?
A. No; a change in an accepted custom, which will benefit some members of the community at the expense of others, can be introduced only by unanimous consent of the members.
R. Meir adds that throughout the kingdom, no taxes on real property are levied by the Jewish communities; that those whose wealth consisted mostly of money, attempted several times to introduce a change and tax real property; and that he, R. Meir, did not permit the enforcement of the change, for the reason quoted above.
SOURCES: Pr. 941; Mord. B. B. 481; Agudah B. B. 20. Cf. Weil, Responsa 84; Menahem of Merseburg, Nimmukim (44); Moses Minz, Responsa 63a; Terumat Hadeshen 342.
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