Talmud, Taxes, and the Malchut
WH
ByWilliam Herlands
Antiquities of the Jews, 18.1 (Josephus)

(18.1.1)
"Cyrenius came himself into Judea, which was now added to the province of Syria, to take an account of their substance, and to dispose of Archelaus's money; but the Jews, although at the beginning they took the report of a taxation heinously, yet did they leave off any further opposition to it, by the persuasion of Joazar, who was the son of Beethus, and high priest; so they, being over-pesuaded by Joazar's words, gave an account of their estates, without any dispute about it.

Yet was there one Judas, a Gaulonite, of a city whose name was Gamala, who, taking with him Sadduc,a Pharisee, became zealous to draw them to a revolt, who both said that this taxation was no better than an introduction to slavery, and exhorted the nation to assert their liberty; as if they could procure them happiness and security for what they possessed, and an assured enjoyment of a still greater good, which was that of the honor and glory they would thereby acquire for magnanimity. They also said that God would not otherwise be assisting to them, than upon their joining with one another in such councils as might be successful, and for their own advantage; and this especially, if they would set about great exploits, and not grow weary in executing the same"

(18.1.6)
"But of the fourth sect of Jewish philosophy, Judas the Galilean was the author. These men agree in all other things with the Pharisaic notions; but they have an inviolable attachment to liberty, and say that God is to be their only Ruler and Lord. They also do not value dying any kinds of death, nor indeed do they heed the deaths of their relations and friends, nor can any such fear make them call any man lord."

Mark 12:13-17

13 And they sent to him [Jesus] some of the Pharisees and some of the Herodians, to trap him in his talk. 14 And they came and said to him, “Teacher, we know that you are true and do not care about anyone's opinion. For you are not swayed by appearances, but truly teach the way of God. Is it lawful to pay taxes to Caesar, or not? Should we pay them, or should we not?” But, knowing their hypocrisy, he said to them, “Why put me to the test? Bring me a denarius and let me look at it.”16 And they brought one. And he said to them, “Whose likeness and inscription is this?” They said to him, “Caesar's.” Jesus said to them, “Render to Caesar the things that are Caesar's, and to God the things that are God's.” And they marveled at him.

Luke 3:12-13

12Even tax-collectors came to be baptized [by John], and they asked him, ‘Teacher, what should we do?’ 13He said to them, ‘Collect no more than the amount prescribed for you.’

Luke 19:1-8

1 He [Jesus] entered Jericho and was passing through it. 2 A man was there named Zacchaeus; he was a chief tax collector and was rich. 3 He was trying to see who Jesus was, but on account of the crowd he could not, because he was short in stature. 4 So he ran ahead and climbed a sycamore tree to see him, because he was going to pass that way.5 When Jesus came to the place, he looked up and said to him, “Zacchaeus, hurry and come down; for I must stay at your house today.” 6 So he hurried down and was happy to welcome him. 7 All who saw it began to grumble and said, “He has gone to be the guest of one who is a sinner.” 8 Zacchaeus stood there and said to the Lord, “Look, half of my possessions, Lord, I will give to the poor; and if I have defrauded anyone of anything, I will pay back four times as much.”

Matthew 9:9-13

9 As Jesus was walking along, he saw a man called Matthew sitting at the tax booth; and he said to him, “Follow me.” And he got up and followed him.

10 And as he sat at dinner in the house, many tax collectors and sinners came and were sitting with him and his disciples. 11 When the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” 12 But when he heard this, he said, “Those who are well have no need of a physician, but those who are sick. 13 Go and learn what this means, ‘I desire mercy, not sacrifice.’ For I have come to call not the righteous but sinners.”

תוספתא מסכת בבא מציעא (ליברמן) פרק ח

הגבאין והמוכסין תשובתן קשה ומחזירין למכירין והשאר עושין בהן צרכי רבים


Tosephta Baba Metziah, chapter 8
Tax collectors and publicans have a difficult repentance. They must return items to those they recognize and the remainder they must give to public works.

משנה טהרות ז׳:ו׳
הגבאים שנכנסו לתוך הבית, הבית טמא. אם יש עמהן גוי, נאמנים לומר [לא נכנסנו, אבל אין נאמנים לומר] נכנסנו אבל לא נגענו.
הגנבים שנכנסו לתוך הבית, אין טמא אלא מקום רגלי הגנבים.ומה הן מטמאין, האכלים והמשקים וכלי חרס הפתוחין.אבל המשכבות והמושבות וכלי חרס המקפין צמיד פתיל, טהורים.אם יש עמהם גוי או אשה, הכל טמא.
Mishna Tahorot 7:6
If tax collectors entered a house, the house is deemed unclean. If a gentile was with them they are believed if they say, 'we didn't enter' but they are not believed if they say 'we entered but touched nothing'.
If thieves entered a house, only that part in which the feet of the thieves have trodden is deemed unclean. And what do they cause to be unclean? Foodstuffs and liquids and open earthenware only, but couches and seats and earthenware that have tightly fitting covers remain clean. If an idolater or a woman, was with them, all is deemed unclean.
חגיגה כ״ו א:ה׳-ז׳
מתני'
הגבאין שנכנסו לתוך הבית וכן הגנבים שהחזירו את הכלים נאמנין לומר לא נגענו ובירושלים נאמנין על הקודש ובשעת הרגל אף על התרומה:
גמ'
ורמינהי הגבאין שנכנסו לתוך הבית הבית כולו טמא
ל"ק הא דאיכא נכרי בהדייהו הא דליכא נכרי בהדייהו
דתנן אם יש נכרי עמהן נאמנין לומר לא נכנסנו אבל אין נאמנים לומר נכנסנו אבל לא נגענו
וכי איכא נכרי בהדייהו מאי הוי ר' יוחנן ור' אלעזר חד אמר אימת נכרי עליהן וחד אמר אימת מלכות עליהן
מאי בינייהו איכא בינייהו נכרי שאינו חשוב:
Chagigah 26a:5-7
Mishna: If tax-collectors entered a house, and similarly if thieves restored [stolen] vessels they are believed if they say: we have not touched [anything]’. And in jerusalem they are trusted in regard to hallowed things, and during a festival also in regard to terumah.

Gemara. Now we shall point to a contradiction: If tax collectors entered a house, the whole house is rendered unclean!
— There is no contradiction: In the one case, a Gentile was with them; in the other case, there was no Gentile with them.
For we have learnt: If a Gentile is with them, they are believed if they say, ‘We have not entered [at all]’; but they are not believed if they say, ‘We entered but we did not touch [anything]’.
— What difference does it make if a Gentile be with them? R. Johanan and R. Eleazar [explain it]: one says, They are afraid of the Gentile; the other says. They are afraid of the Government.
What is the practical difference between then? — There is [a practical difference] between them when the Gentile is not of high standing.
משנה נדרים ג׳:ד׳
נודרין להרגין ולחרמין ולמוכסין שהיא תרומה אף על פי שאינה תרומה, שהן של בית המלך אף על פי שאינן של בית המלך.
בית שמאי אומרים, בכל נודרין, חוץ מבשבועה ובית הלל אומרים, אף בשבועה.
בית שמאי אומרים, לא יפתח לו בנדר. ובית הלל אומרים, אף יפתח לו.
בית שמאי אומרים, במה שהוא מדירו. ובית הלל אומרים, אף במה שאינו מדירו.
כיצד, אמרו לו אמור קונם אשתי נהנית לי ואמר קונם אשתי ובני נהנין לי. בית שמאי אומרים, אשתו מתרת ובניו אסורין. ובית הלל אומרים, אלו ואלו מתרין.
Mishna Nedarim 3:4

One may vow to murderers, robbers, and publicans that it [the produce which they demand] is terumah, even if it is not, or that it belongs to the royal house, even if it does not.

Beth Shammai maintain: one may make any form of vow, excepting that sustained by an oath.

Beth Hillel maintain: even such are permissible.

Beth Shammai rule: he must not volunteer to vow

Beth Hillel rule: he may do so.

Beth Shammai say: [he may vow] only as far as he [the murderer, etc.] Makes him vow

Beth Hillel say: even in respect of what he does not make him vow. E.g., if he [the robber] said to him, say: konam be any benefit my wife has of me'; and he declared, 'konam be any benefit my wife and children have of me,'

Beth Shammai rule: his wife is permitted, but his children are forbidden.

Beth Hillel rule: both are permitted.

Source Title
סנהדרין כד: 2
מתני'
ואלו הן הפסולין המשחק בקובי' והמלוה בריבית ומפריחי יונים וסוחרי שביעית אמר רבי שמעון בתחילה היו קורין אותן אוספי שביעית משרבו האנסין חזרו לקרותן סוחרי שביעית א"ר יהודה אימתי בזמן שאין להן אומנות אלא הוא אבל יש להן אומנות שלא הוא כשרין:
...
תנא: עוד הוסיפו עליהן הרועים, הגבאין, והמוכסין.
"רועים" - מעיקרא סבור אקראי בעלמא הוא כיון דחזו דקא מכווני ושדו לכתחילה גזרו בהו רבנן:
"הגבאין והמוכסין" - מעיקרא סבור מאי דקיץ להו קא שקלי כיון דחזו דקא שקלי יתירא פסלינהו
...
א"ר יהודה, "סתם רועה פסול סתם גבאי כשר"
אבוה דר' זירא עבד גביותא תליסר שנין כי הוה אתי ריש נהרא למתא כי הוה חזי רבנן א"ל (ישעיהו כו, כ) לך עמי בא בחדריך כי הוה חזי אינשי דמתא אמר ריש נהרא אתא למתא והאידנא נכיס אבא לפום ברא וברא לפום אבא ומיגנזו כולי עלמא כי אתי א"ל ממאן נבעי כי ניחא נפשיה א"ל שקולו תליסר מעי דציירי לי בסדינאי והדרו ליה לפלניא דשקלתינהו מיניה ולא איצטריכו לי
Sanhedrin 24b:2
Mishnah:
And these are ineligible [to be witnesses or judges]: a gambler with dice, a usurer, a pigeon-trainer, and traders [in the produce] of the sabbatical year.
R. Simeon said: "at first they called them 'gatherers of [the produce of] the sabbatical year.' But when the oppressors grew in number, they changed their name to 'traders in the sabbatical produce.'"
R. Judah said: "when is this so? — if they have no other occupation but this. But if they have other means of livelihood, they are eligible."
...
A Tanna taught: They further added to the list, herdsmen, tax collectors and publicans.
'Herdsmen': At first they thought that it was a question of mere chance; but when it was
observed that they drove them there intentionally, they made the decree against them.
'Tax collectors and publicans:' At first they thought that they collected no more than the
legally imposed tax. But when it was seen that they overcharged, they were disqualified.
...
Rab Judah said: A herdsman in general is ineligible, while a tax collector in general is eligible.
R. Zera's father acted as tax collector for thirteen years. When the Resh Nahara used to come to a town, if he [R. Zera's father] saw the scholars [of the city] he would advise them, Come my people, enter thou into thy chambers. And when he saw the other inhabitants of the town he would say to them: The Resh Nahara is coming to the city, and now he will slaughter the father in the presence of the son, and the son in the presence of the father; whereupon they all hid themselves. When the officer arrived [and rebuked him for failing in his duty,] he would say: Of whom shall I make the demand?
Before he died, he said: Take the thirteen ma'ahs that are tied in my sheets and return them to so and so, for I took them from him [by way of tax] and have had no need for them.
Tannaitic statements
בבא קמא קיג.
1) אין פורטין לא מתיבת המוכסין ולא מכיס של גבאין ואין נוטלין מהם צדקה אבל נוטל הוא מתוך ביתו או מן השוק:
2) לא ילבש אדם כלאים אפי' על גבי עשרה בגדים להבריח בו את המכס
3) אסור להבריח את המכס ר"ש אומר משום ר"ע מותר להבריח את המכס

Bava Kamma 113a

1) No money may be taken in change either from the box of the customs-collectors or from the purse of the tax-collectors, nor may charity be taken from them, though it may be taken from their [own coins which they have at] home or in the market place.

2) No man may wear a garment in which wool and linen are mixed even over ten other garments and even for the purpose of escaping the customs.

3) It is an [unqualified] transgression to elude the customs; R. Simeon however, said in the name of R. Akiba that customs may [sometimes] be eluded [by putting on garments of linen and wool].

Amoraic statements
בבא קמא קיג.
1) ומוכסין והאמר שמואל דינא דמלכותא דינא.
2) אמר רב חנינא בר כהנא [אמר רב חיננא א"ר כהנא] אמר שמואל במוכס שאין לו קצבה
3) דבי ר' ינאי אמרי במוכס העומד מאליו
4) אלא להבריח בו את המכס מי שרי והאמר שמואל דינא דמלכותא דינא
Bava Kamma 113a

1) In the case of publicans, did not Samuel say: the law of the State is law?

2) R. Hanina b. Kahana said that Samuel stated this refers to a publican who is bound by no limit

3) At the School of R. Jannai it was stated that we are dealing here with a customs-collector who acts on his own authority.

4) But is it not a transgression to elude the customs? Did Samuel not state that the law of the State is law?