The Mishna on daf TB Nedarim 27b list another case one a vow is not a vow. The Mishna provides three different examples of extortion."One may take a vow to murderers, i.e., people suspected of killing others over monetary matters; or to robbers [ḥaramin]; or to tax collectors who wish to collect tax, that the produce in his possession is teruma although it is not teruma. One may also take a vow to them that the produce in his possession belongs to the house of the king, although it does not belong to the house of the king. One may take a false vow to save himself or his possessions, as a statement of this sort does not have the status of a vow. " (Sefaria.org translation)
The Gemara wonders why the tax collector would fall in this category. Taxes are the legal are the legal responsibility of citizens or as Shmuel rules on today’s daf TB Nedarim 28"But didn’t Shmuel say: The law of the kingdom is the law, i.e., there is a halakhic principle that Jews must obey the laws of the state in which they live? Since one must pay the tax determined by the kingdom, how did the Sages permit one to lie in order to avoid paying?" (Sefaria.org translation)
To appreciate the Gemara's answer you have to understand how taxes were collected during the Roman. People would bid to become a tax collector by promising the ruler requisite text no matter how much he in fact collected. When the tax collector would collect the tax, he would impose his fee on top of the tax. This fee could be quite exorbitant. No wonder tax collectors were hated in the Talmud and in the Christian Testament. With this explanation we can appreciate the Gemara's explanation. "Rav Ḥinnana said that Rav Kahana said that Shmuel said: The mishna is referring to a tax collector who has no fixed amount for collection established by the kingdom, but rather collects the tax arbitrarily. Therefore, this case is not included in the law of the kingdom. A Sage of the school of Rabbi Yannai said: The mishna is referring to a tax collector who establishes himself as such independently and was not appointed by the kingdom." (Sefaria.org translation)
Complaints about unfair tax code continue to this very day. The Beatles even wrote a song about the taxman. Follow this link to listen to it. https://www.youtube.com/watch?v=gMdcE8jdz70
No comments:
Post a Comment