Talmud Bavli
Talmud Bavli

Responsa for Yevamot 125:7

ואמר רבי אלעזר עתידים כל בעלי אומניות שיעמדו על הקרקע שנאמר (יחזקאל כז, כט) וירדו מאניותיהם כל תופשי משוט מלחים כל חובלי הים על הארץ יעמדו ואמר ר' אלעזר אין לך אומנות פחותה מן הקרקע שנאמר וירדו רבי אלעזר חזיא לההיא ארעא דשדי ביה כרבא לפותיא א"ל אי תשדייה לאורכיך הפוכי בעיסקא טב מינך

The Holy One, blessed be He, said to Abraham, 'I have two goodly shoots to engraft<span class="x" onmousemove="('comment',' [H] in Hif. is of the same rt. ([H]) as [H] in Nif. ');"><sup>15</sup></span> on you: Ruth the Moabitess and Naamah the Ammonitess'.<span class="x" onmousemove="('comment',' Both belonged to idolatrous nations and were 'grafted' upon the stock of Israel. The former was the ancestress of David (V. Ruth IV, 13ff), and the latter the mother of Rehoboam (v. I Kings XIV, 31) and his distinguished descendants Asa, Jehoshaphat and Hezekiah. ');"><sup>16</sup></span> <font><i>All the families of the earth</i></font>,<span class="x" onmousemove="('comment',' Ibid. [Genesis] XII, 3, [H]. ');"><sup>14</sup></span>

Teshuvot Maharam

Q. The leaders of a community decided to introduce a new method of taxation whereby real property was to be taxed at the same rate as money. Prior thereto, real property was not so taxed. Are leaders of a community empowered to introduce such a change in the method of taxation?
A. No; a change in an accepted custom, which will benefit some members of the community at the expense of others, can be introduced only by unanimous consent of the members.
R. Meir adds that throughout the kingdom, no taxes on real property are levied by the Jewish communities; that those whose wealth consisted mostly of money, attempted several times to introduce a change and tax real property; and that he, R. Meir, did not permit the enforcement of the change, for the reason quoted above.
SOURCES: Pr. 941; Mord. B. B. 481; Agudah B. B. 20. Cf. Weil, Responsa 84; Menahem of Merseburg, Nimmukim (44); Moses Minz, Responsa 63a; Terumat Hadeshen 342.
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