Responsa for Shevuot 59:7
תניא אידך ועמדו שני האנשים בעדים הכתוב מדבר אתה אומר בעדים או אינו אלא בבעלי דינין אמרת וכי שנים באים לדין שלשה אין באין לדין ואם נפשך לומר נאמר כאן שני ונאמר להלן שני מה להלן בעדים אף כאן בעדים
What is meant by: If you wish to say [something to refute the deduction]?<span class="x" onmousemove="('comment',' How can the first deduction be refuted?');"><sup>15</sup></span> - You might say, because the verse did not write: and those between whom the controversy is, the whole verse refers to the litigants,<span class="x" onmousemove="('comment',' Had the verse written: 'And the two men, and those between whom the controversy is, shall stand', we could have inferred definitely that the two men refers to witnesses: since, however, the verse writes: And the two men between whom the controversy is, it refers to litigants only.');"><sup>16</sup></span> [therefore, I give the second deduction:] here it is said: two, and there it is said: two; just as there it refers to witnesses, so here it refers to witnesses.
Teshuvot Maharam
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.