The tax man cometh Shabbat 78

Do you know what the Eiffel Tower is? It is the Empire State building after taxes. Saturday’s daf Shabbat 78 mentions in the Mishnah and then elaborates in the Gemara the prohibition of carrying a tax receipt from one domain to another.

“The Sages taught in a Tosefta: One who carries out a tax receipt on Shabbat before he has shown it to the tax collector, and he still needs it, is liable for carrying out on Shabbat. Once he has shown it to the tax collector he is exempt, as it has no significance. Rabbi Yehuda says: Even once he has shown it to the tax collector he is liable because there will be a time when he needs it. The Gemara asks: What is the practical difference between their opinions? Abaye said: There is a practical difference between their opinions with regard to tax runners. Occasionally, the tax collectors send inspectors after those who already passed the tax audit in order to verify that they indeed paid. In that case, even though one already showed it to the original tax collector, he will be required to produce it again. Rava said: There is a practical difference between their opinions with regard to a senior tax collector and a junior tax collector. Sometimes, when the first tax collector that one encounters is a minor official, he will need to keep the receipt with him and produce it if he encounters a more senior official. Rav Ashi said: There is a difference between them even in a case where there is just one tax collector. Nevertheless, it is to his advantage to keep it in his possession because he needs it to show it to a second tax collector whom he may encounter in the future, as he says to him: Look, I am a man trusted by the tax collector. The document in his possession proves that he is on good terms with the tax authorities.” (Sefaria.org translation)

Tax collectors had a bad reputation in Judea during the Roman occupation. They would pay a fixed sum to the government the taxes due for the privilege of collecting taxes in their area. Not only would they collect more than what was required from the government, they would also sometimes tax nontaxable items. Sometimes they would exempt taxes from friends and other influential people. To make up the difference, they laid a heavier burden on the rest of the population. Tax collectors often became rich. No wonder they were hated. An important source about tax collectors and feelings about them come from the Christian Testament.

Mark 2:15-17 Later, he was having dinner at Levi’s house. Many tax collectors and sinners were also eating with Jesus and his disciples, because there were many who were following him. When the scribes and the Pharisees saw him eating with sinners and tax collectors, they asked his disciples, “Why does he eat and drink with tax collectors and sinners?” When Jesus heard that, he told them, “Healthy people don’t need a physician, but sick ones do. I did not come to call righteous people, but sinners.”

Luke 19:2-8  A man named Zacchaeus was there. He was the director of tax collectors, and he was rich. He tried to see who Jesus was. But Zacchaeus was a small man, and he couldn’t see Jesus because of the crowd. So Zacchaeus ran ahead and climbed a fig tree to see Jesus, who was coming that way. When Jesus came to the tree, he looked up and said, “Zacchaeus, come down! I must stay at your house today.” Zacchaeus came down and was glad to welcome Jesus into his home. But the people who saw this began to express disapproval. They said, “He went to be the guest of a sinner.” Later, at dinner, Zacchaeus stood up and said to the Lord, “Lord, I’ll give half of my property to the poor. I’ll pay four times as much as I owe to those I have cheated in any way.”

Ben Franklin summed it up correctly when he said, “In this world nothing can be said to be certain, except death and taxes.”