For the source text click/tap here: Bava Kamma 113
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Our Mishna teaches that a person cannot exchange money with tax collectors, implying that we must work with the assumption that the money they have is stolen.
With regard to this ruling, our Gemara points to Shmuel’s ruling that, “Dina d’malkhuta dina – we must follow the rules of the government,” and questions how the Mishna can assume that a person who works as a tax collector is likely involved in criminal activities.
The situation of a mokhes – a tax collector – was different in Talmudic times than it is today. In those days (and in some places this was true until fairly recently) the right to collect taxes was leased by the government to individuals who would then collect taxes in the name of the government. The individual who purchased this right from the government would then assign others to collect the taxes and pay him a percentage of the receipts. There was a lot of room for cheating and dishonesty given the situation that tax collection was a business, and the more that was collected, the more profit was made.
We explore the history of tax collection and the halachic vs moral duties to pay.