תלמוד בבלי
תלמוד בבלי

Responsa על בבא קמא 14:1

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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