Today's daf is sponsored by Sylvia Klein in loving memory of Marion Pickens. "Marion is the beloved mother of my friend, Pamela Elisheva. She was committed to education, she instilled a love of learning in her daughter. May her memory be a blessing." Today’s daf is sponsored by the Hadran Women of Long Island in honor of the birth of a grandson to our friend and co-learner Malkie Klein. "May the entire family enjoy great נחת as he grows לתורה ולחופה ולמעשים טובים, emulating your love of learning, passion for equity and care and concern for all" When a subpoena is sent with a woman or neighbor, under what circumstances, can we assume they relayed the message? In what cases can we not assume that the subpoena was delivered as there is reason to believe they did not think they were being relied on? This would affect whether or not we can excommunicate the person subpoenaed if he/she does not show up to court. There are certain times of year and times of the week when people are busy and therefore shouldn't be subpoenaed to court. The next mishna deals with things one should avoid doing with non-Jewish tax collectors who were suspected of having stolen money from others. When questioned by Shmuel's statement dina d'malchuta dina, the law of the land is the law, the rabbis differentiate between tax collectors who collect by law and those who work independently of the government or are known to collect more than they are supposed to. Another case is brought which leads to the question of whether stealing from a non-Jew is considered stealing or not. One source says it is forbidden while another says it is forbidden on account of kiddush Hashem, indicating that it is permitted by the letter of the law. How are these two sources reconciled? Rabbi Shimon Chasida said that stealing from a gentile is forbidden but there is no obligation to return a lost item to a gentile. Rav Huna and Rav bring sources from the Torah to support these rulings. Rabbi Pinchas ben Yair says that Jews are obligated to return lost items of gentiles if by refraining from doing so, there will be a chilul Hashem. If one makes a mistake in paying a Gentile, one does not need to correct the mistake. Rava makes several statements regarding Gentiles and tax collectors. The first proves Shmuel's statement of dina d'malchuta dina from the fact that we are allowed to benefit from bridges built with tax money. Abaye argues with this proof. Some of the others relate to cases where gentiles collect from one person the portion of the other - in what circumstances is this not considered theft?