Responsa על קידושין 107:10
Teshuvot Maharam
Q. Are houses to be assessed as capital for the purpose of taxation?
A. The method of allocating taxes is governed by local custom. This rule is explicitly and repeatedly stated in the Talmud (B. K. 116b). In the absence of a local custom, however, one must resort to talmudic law which provides: a) If the tax levied on the town is for the purpose of building a wall, a tower, or a gate, or for other purposes of protection, houses should be assessed as well as capital; b) the houses that attract attention and display opulence by their height, should be assessed accordingly (each house should be assessed in proportion to its effect upon an estimate of the wealth of the community); c) ordinary taxes that are paid yearly to the overlord or the burghers of a town are so paid because of the profits earned in that town; for which reason, houses are exempt from such taxes, while income derived from rent is similar to, and is to be taxed as, any other income (one, however, needs pay no taxes on the house he occupies as his dwelling); d) when the overlord demands an enormous tax of the Jews of the town, such as half their capital, or all their possessions, then houses must be assessed as well as capital.
SOURCES: B. p. 276, no. 57, 58; Mord. B. B. 475; Mordecai Hagadol, p. 297c. Cf. Hayyim Or Zarua, Responsa 110; Weil, Responsa 84; Menahem of Merseburg, Nimmukim (11); Moses Minz, Responsa 1; Terumat Hadeshen 342.
A. The method of allocating taxes is governed by local custom. This rule is explicitly and repeatedly stated in the Talmud (B. K. 116b). In the absence of a local custom, however, one must resort to talmudic law which provides: a) If the tax levied on the town is for the purpose of building a wall, a tower, or a gate, or for other purposes of protection, houses should be assessed as well as capital; b) the houses that attract attention and display opulence by their height, should be assessed accordingly (each house should be assessed in proportion to its effect upon an estimate of the wealth of the community); c) ordinary taxes that are paid yearly to the overlord or the burghers of a town are so paid because of the profits earned in that town; for which reason, houses are exempt from such taxes, while income derived from rent is similar to, and is to be taxed as, any other income (one, however, needs pay no taxes on the house he occupies as his dwelling); d) when the overlord demands an enormous tax of the Jews of the town, such as half their capital, or all their possessions, then houses must be assessed as well as capital.
SOURCES: B. p. 276, no. 57, 58; Mord. B. B. 475; Mordecai Hagadol, p. 297c. Cf. Hayyim Or Zarua, Responsa 110; Weil, Responsa 84; Menahem of Merseburg, Nimmukim (11); Moses Minz, Responsa 1; Terumat Hadeshen 342.
Ask RabbiBookmarkShareCopy