Responsa for Kiddushin 107:5
ואמאי נימא הואיל וניתנו ליהנות לפי שלא ניתנה תורה למלאכי השרת דהא חומת העיר ומגדלותיה משירי הלשכה אתו דתנן חומת העיר ומגדלותיה וכל צרכי העיר באין משירי הלשכה לא תימא ר"מ אלא אימא ר' יהודה
Yet why; let us say, since they stand to be used, for the Torah was not given to angels [no trespass is committed with them]. For the walls of the city and its towers came out of the Chamber surplus, as we learnt: The city wall and its towers and all city requirements were provided for out of the chamber surplus!<span class="x" onmousemove="('comment',' This proves that though the money might be used for that, yet if it was unwittingly employed for another purpose, liability is incurred. Hence the same should apply to the priestly tunics.');"><sup>7</sup></span>
Teshuvot Maharam
A. The method of allocating taxes is governed by local custom. This rule is explicitly and repeatedly stated in the Talmud (B. K. 116b). In the absence of a local custom, however, one must resort to talmudic law which provides: a) If the tax levied on the town is for the purpose of building a wall, a tower, or a gate, or for other purposes of protection, houses should be assessed as well as capital; b) the houses that attract attention and display opulence by their height, should be assessed accordingly (each house should be assessed in proportion to its effect upon an estimate of the wealth of the community); c) ordinary taxes that are paid yearly to the overlord or the burghers of a town are so paid because of the profits earned in that town; for which reason, houses are exempt from such taxes, while income derived from rent is similar to, and is to be taxed as, any other income (one, however, needs pay no taxes on the house he occupies as his dwelling); d) when the overlord demands an enormous tax of the Jews of the town, such as half their capital, or all their possessions, then houses must be assessed as well as capital.
SOURCES: B. p. 276, no. 57, 58; Mord. B. B. 475; Mordecai Hagadol, p. 297c. Cf. Hayyim Or Zarua, Responsa 110; Weil, Responsa 84; Menahem of Merseburg, Nimmukim (11); Moses Minz, Responsa 1; Terumat Hadeshen 342.