Responsa for Shevuot 59:9

תניא אידך ועמדו שני האנשים בעדים הכתוב מדבר אתה אומר בעדים או אינו אלא בבעלי דינין אמרת וכי אנשים באין לדין נשים אין באות לדין ואם נפשך לומר נאמר כאן שני ונאמר להלן שני מה להלן בעדים אף כאן בעדים

But if you wish to say something [to refute this deduction, I give you another]: Here it is said, 'two', and there it is said, 'two',' just as there it refers to witnesses, so here it refers to witnesses. What is meant by: If you wish to say [something to refute this]? You might say, the verse refers to plaintiff and defendant,<span class="x" onmousemove="('comment',' And though there may be several plaintiffs and several defendants, the verse calls them the two men, i e., the two protagonists, plaintiffs on the one side, and defendants on the other.');"><sup>18</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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