Debating Authority: Jewish and Christian Discussions on the Legitimacy of Taxes in Medieval Ashkenaz

Over the course of the Middle Ages, as financial administration was organized and institutionalized, the collection of taxes, which was at first occasional and improvised, gradually became more regular. The levying of taxes was both a means for authorities to raise revenue as well as to exact power, with most taxation being indirect and connected to consumption, transits, duties and tolls. Jews in the medieval German Empire were initially subject to direct taxes that were levied by local authorities and collected by the Jewish community; yet over time, town authorities, lords and the king sought more sources of income by expanding the types of taxes, as well as the amounts of the taxes, they levied from both Jewish and Christian citizens. The development of such a fiscal system, however, did not come about without opposition.

In this paper I will examine changes in fiscal policy at the end of the thirteenth and the beginning of the fourteenth centuries and the responses to these developments from both the Christian and the Jewish scholarly perspective, as expressed in rabbinic responsa and Latin tractates. This examination will show how the authority to levy taxes as well as the consequences of the new taxation procedures were disputed by Jews and Christians alike, on both theoretical and practical planes, thereby also showcasing the respective scholars’ understanding of legitimate and illegitimate authority. Although there is no evidence of direct conversation, comparing the theoretical perspectives articulated by scholars of both religious persuasions highlights the ways in which the Jews of medieval Ashkenaz not only interacted with local legal and economic institutions and responded to contemporary developments in these fields, but were enmeshed in the legal discourse of their surroundings.