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organic hyperlink between tax legal guidelines and the overall system of Jewish law was the students’ practice of scrutinizing customs and enactments and invalidating them when they were contrary to Jewish law rules of equity and justice. Thus a takkanah aimed toward rendering the taxpayer responsible for double taxation on the identical property – both at his place of residence and at the place the place the property was located – was rendered null since “that is nothing but theft, and it isn’t possible to stipulate opposite to the law of robbery” (Resp. Rasba, vol. 5, no. 178; vol. 1, no. 788; see also Resp. Maharam of Rothenburg, ed. Prague, no. 106). On the energy of the stated rules the students additionally invalidated another takkanah which purported to lend a tax obligation retroactive impact, and further, excluded the possibility of combining two strategies of tax assessment in a fashion drastically increasing the taxpayer’s burden . Similarly, a tax custom whose function was “to extract vengeance from a person or people” was held to be of no drive and effect (Massa Melekh, Ne’ilat She’arim, Minhagei Mamon). Another reason for the orderly integration of tax enactments and customs into the Jewish authorized system was the fact that typically the issues and disputes arising from them were brought earlier than the halakhic students. In answering these problems and of their interpretation of the varied takkanot and customs, the students applied the accepted rules of interpretation as well as the final principles of Jewish legislation normally applied in the courts and an issue that fell exterior the purview of an existing customized or takkanah was dealt with based on talmudic regulation and the codes (see, e.g., Resp., Rashba, vol. 4, no. 260; Resp. Maharam of Rothenburg, loc. cit., and further illustration under), since “in all issues that have not been explicitly acknowledged we’re obliged to stick as shut as attainable to the regulation of the Torah” (Resp. Rama da Fano, no. 43; Resp. Maharashdam, Ḥm no. 442). The creation of tax laws on this method carried with it the hazard that the link between this department of the legislation and the general system of Jewish law, which was based mostly on the talmudic halakhah and its evolution, might become weakened. This aspect was careworn by the halakhic scholars, and Solomon b. Abraham Adret, as an example, identified the diversity in tax legal guidelines and noted that this was as a result of the communal enactments were

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