Responsa for Shevuot 59:8
מאי אם נפשך לומר וכי תימא בתובע ונתבע קא משתעי קרא נאמר כאן שני ונאמר להלן שני מה להלן בעדים אף כאן בעדים
Another [Baraitha] taught: And the two men shall stand; the verse refers to witnesses. You say [it refers to witnesses; but perhaps [it refers to] the litigants? You may retort: Do, then, two come to court, and do not three ever come to court?<span class="x" onmousemove="('comment',' Litigants may be more than two: therefore the two men refers to witnesses.');"><sup>17</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.
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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