THE JERUSALEM INSTITUTE OF JEWISH LAW 
Rabbi Emanuel Quint, Dean

Lesson # 122 (part two) • Levying Taxes on a Community

Continuing the unpopular topic of taxes to be paid by the Jews of the Jewish community to the Jewish community tax funds. (Throughout these lessons, the reference to a “community” means the Jewish community. As was stated in the last lesson, the community, generally, in its history in foreign countries had to pay two types of taxes. (1) To the secular ruler a tax that the ruler placed upon the community and left the headache of collecting the taxes to the community and they would turn the taxes over to the secular ruler. Generally, the entire is collectively liable for impositions made by the secular ruler against the community. However, there is no collective responsibility if the ruler levies a special assessment or fine on an individual of the community. (2) The taxes that the community required for its own use as a community. The Jewish council or local Jewish government has jurisdiction over those types of matters that any government has. For example, it has jurisdiction to provide police protection to the inhabitants. In the codes this is designated as having the community responsible for the building of a wall around the Jewish area and building a guardhouse and proper doors and bolts to keep non-Jewish marauders out of the community. The constant fear of pogroms resulting in high fatalities, injuries, and plundering of Jewish property by the non-Jews is so well known that little has to be said here.

The community also was responsible for fire extinguishing facilities and firemen, sanitary and street cleaning facilities, and water and sewage systems. Also to provide the members of the community with synagogues together with Torah scrolls, prayer books, printed copies of the Chumash, houses of study. Every Jewish community requires as many synagogues as are necessary for the number of worshipers in the community. No Jewish community can exist without houses of study of the Torah. These are besides the schools for the children of the community. The prime responsibility of every Jew is to study the Torah including all the commentaries and the Oral Torah, namely the Mishnah and the Talmud. Throughout all Jewish history no Jew thought himself free of the responsibility of studying Torah. No matter how tired and hungry a person might be from his backbreaking efforts to eke out a living, he knew that at the end of the day he would go to the house of study to study Torah and to say his prayers. This attitude of the Jew toward the study of the Torah, especially the study of the Talmud, is what has sustained the Jewish people throughout the ages. The community also had to provide well-stocked libraries, a hospital, clinics and a mikveh, to appoint rabbis, judges of the Beth Din, teachers of Torah, synagogue functionaries, cantors, charity collectors and charity dispensers, free-loan dispensers, and such other functionaries and institutions as the community and the council deem necessary. 

In small communities the matters dealing with the community can be decided upon by a vote of all of the members of the community. In larger communities and even in some small communities the decision, making process is left to a council elected by the community.

In the codes the participation in the making of decisions or in voting for council members is usually limited to male taxpayers. There is usually weighted voting, giving greater weight to the votes of those who pay higher taxes. This is done so that the poor, with their greater numbers, cannot foist all of the obligations of the community upon the rich. On the other hand, the weighting in favor of the rich is not so great that a small minority of rich taxpayers would have the complete weighted say in the voting as who should pay the taxes. There should also be a view given to the poorer people of the community. The halachah advises the poorer members and the richer members to try to work out their differences in a fair manner. The codes cite an ancient case where the two richest members of the community were not elected to the five-man council that was to levy the taxes. The two richest members wanted the council to have at least two representatives who represent their interests, and the community refused. When the matter came before the rabbis for settlement, it was held by them, that the community must elect two honest persons who would represent the interests of the richest members of the community. 

Notice of meetings must be sent to all those eligible to vote. Those who do not attend the meeting called by the chairman elected by the community, or appointed by the ruler, forfeit their right to complain that they did not participate in the decision-making process or in the election process. 

The decisions are to be taken by majority vote of those present and voting. If the minority refuses to abide by the majority vote, then the majority can take such measures as they deem fit to enforce their decisions including seeking the aid of the secular ruler. The expense of enforcing the decisions of the majority is to be borne by the dissenting group that refuses to abide by the decisions of the majority.

As stated above, for external taxes all of the inhabitants of the community, whether or not they are permanent residents, can be taxed by the Jewish community. 

Regarding internal taxes, the residents of the community are responsible for all of the normal internal taxes for the functioning of the community. Generally, the nonresidents are not responsible for such taxes, except for such taxes that benefit them directly. 

If a person resides in the community for twelve months, even if he is only a renter of an apartment, he is considered a resident for tax purposes. If a person remains in the residence due to outside forces, such as becoming sick or being unable to leave the community because of war raging outside the community that prevents him from leaving to return to his own home, such periods are not included in the twelve-month period. However, if while he remains there because of such external forces he does business in the community and profits from it, he must pay his share of the taxes. The twelve-month period applies only if the person does not seemingly make up his mind whether he will remain in the community. But once he indicates that he will reside in the community, he immediately becomes a resident, even before the termination of twelve months. He is considered a resident in spite of the fact that he has another home outside the community and declares that the other home is where he resides.

If a person purchases a residence and resides there, he is immediately considered a member of the community for tax purposes. 

If a person inherits a home or apartment, or receives it by gift, he is given a reasonable amount of time to decide if he wants to reside there, or to be a nonresident homeowner. 

If a person owns a home or apartment in the community but actually resides in another community, there are certain exemptions from the full tax paid by the members of the community who reside in the community. If the tax moneys also pay for matters that are beneficial only to the residents of the community, the nonresidents should be given an abatement in their taxes. 

(To be continued in the next lesson, IYH)

The subject matter of this lesson is more fully discussed in Vol. V, Ch.163 of A Restatement of Rabbinic Civil Law by E. Quint, published by Jason Aronson, Inc. and on sale at local Judaica bookstores. 

Questions to quint@inter.net.il