Talmud Bavli
Talmud Bavli

Responsa for Shevuot 59:2

בפני בית דין ושלא בפני ב"ד מפי עצמו ומפי אחרים אין חייבין עד שיכפרו בהן בב"ד דברי ר' מאיר וחכמים אומרים בין מפי עצמו ובין מפי אחרים אינן חייבין עד שיכפרו בהן בב"ד

TO THOSE QUALIFIED [TO BEAR WITNESS] AND NOT TO THOSE UNQUALIFIED;<span class="x" onmousemove="('comment',' Such as, e.g., a robber.');"><sup>4</sup></span> AND IT APPLIES ONLY TO THOSE LIABLE TO BEAR WITNESS; AND WHETHER [UTTERED] BEFORE THE BETH DIN OR NOT BEFORE THE BETH DIN, IF [UTTERED] WITH HIS OWN MOUTH; BUT IF [ADJURED] BY THE MOUTH OF OTHERS HE IS NOT LIABLE UNLESS HE DENIES IT BEFORE THE BETH DIN; THIS IS THE OPINION OF R'MEIR'BUT THE SAGES SAY: WHETHER [UTTERED] WITH HIS OWN MOUTH OR [ADJURED] BY THE MOUTH OF OTHERS HE IS NOT LIABLE UNLESS HE DENIES IT BEFORE THE BETH DIN. AND THEY ARE LIABLE FOR WILFUL TRANSGRESSION OF THE OATH, AND FOR ITS UNWITTING TRANSGRESSION COUPLED WITH WILFUL [DENIAL OF KNOWLEDGE OF] TESTIMONY;<span class="x" onmousemove="('comment',' Knowing testimony for the litigant, and wilfully denying the knowledge on oath, but transgressing unwittingly so far as the sacrifice is concerned, i.e., not knowing that they are liable to bring a sacrifice for the transgression of the oath.');"><sup>5</sup></span>

Teshuvot Maharam

Q. When community leaders claim that a member of their community owes a certain amount of taxes to the community and the member denies owing anything and refuses to pay, the leaders usually break into his house, often with the help of Gentiles, and forcefully take away valuables as pledges to secure the payment of the taxes demanded. Where do the community leaders get that right?
A. Taxes levied by the secular government are considered to be in the possession of the government even before actual collection of same. The community [the collecting agency of the government's taxes] possesses the same rights as the government and is, therefore, allowed to impound a person's valuables in order to have actual possession of the tax money. Moreover, this procedure is followed by all communities and is an accepted custom, having the strength of a law.
SOURCES: Pr. 943; 915; 708; Cr. 48; L. 371. Cf. Agudah B. M. 108; Weil, Responsa 124; Terumat Hadeshen 341.
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