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1. The law of the land is the law -- "Dina d'Malchusa Dina."
2. The Gemara discusses an unemployed person who avoided paying taxes.
3. If a person performs an act of acquisition on one field of a deceased convert, he does not automatically acquire the neighboring field.
4. A border or trees between two fields does not cause them to be two separate fields for the laws of Pe'ah.
5. However, there are some types of divisions that do separate fields with regard to Pe'ah.
A BIT MORE
1. In Bava Kama (113b), Rabah says that this is logical, since we pass over the government's bridges that were made by cutting down people's palm trees. If we did not believe that they were correct in doing so, we could not pass over the bridges, as this would be stealing.
2. If the entire community must pay a certain amount in taxes and he did not pay, thereby causing others to pay more, he must pay the community for this extra amount that he was obligated to pay. If he simply was not asked to pay, and this did not directly increase the amount everyone else had to pay since the king's taxpayers go from door to door in the community until they get whatever amount they deem appropriate, he does not have to pay.
3. If there is a fenced border between the two fields, or if there are trees or bushes planted between the two fields, he must perform a separate act of acquisition on each field.
4. If one person owns both fields, he needs to leave only one corner of one field as Pe'ah, as they are all considered one field regarding Pe'ah.
5. If there is a body of water between the two fields, or there is a public thoroughfare, they are considered two separate fields regarding Pe'ah. He must leave a corner of each field for the poor.
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