The Leibzoll was a special toll which Jews had to pay in most of the European states in the Middle Ages and up to the beginning of the nineteenth century.
The origin of the Leibzoll may be traced to the political position of the Jews in Germany, where they were considered crown property and, therefore, under the king's protection. In his capacity as Holy Roman emperor the king claimed the exclusive rights of the jurisdiction and taxation of the Jews, and retained responsibility for the protection of their lives and their property. He granted them protection either by a guard or by safe-conduct; chiefly by the latter, for the Jews, being extensive travelers, when they went on long business trips could not always be accompanied by imperial guards. The first instance of the granting of one of these safe-conducts occurred under Louis le Débonnaire (814–840), and a specimen of it may be found among the documents preserved in the "Liber Formularum" of that period. According to this document the king grants freedom of travel and exemption from all taxes to three Jews of Lyons "neque teloneum, neque paravereda aut mansionaticum, aut pulveraticum, aut cespitaticum, aut ripaticum, aut rotaticum, aut portaticum, aut herbaticum prædictis Hebræis exigere præsumant" (De Rozières, "Recueil Général des Formules Usitées dans l'Empire des Francs," i. 41–43, Paris, 1859–1871; Simson, "Jahrbücher des Fränkischen Reiches Unter Ludwig, dem Frommen," i. 393–396, Leipsic, 1874–76). For such a safe-conduct the Jews were required to pay a certain fee; but this, being understood, is not stated anywhere, as the payment constitutes the only reason for the exemption from other taxes. The stipulations regulating the tolls of Raffelstetten, Lorch (Oberösterreich) , issued between 904–906, are to be interpreted in the same manner—the Jews, as privileged merchants, shall not pay more than the regular toll ("justum theloneum"). The law expressly states this conforms with the ancient custom (Pertz, "Mon. Germaniæ Leges," iii. 480; Georg Waitz, "Deutsche Verfassungsgeschichte", iv. 1, 70, Kiel, 1884; Scherer, "Rechtsverhältnisse der Juden," p. 110, Leipsic, 1901); the same is stated in the charter granted to the Jews of Worms, 1090 ("Zeitschrift für die Gesch. der Juden in Deutschland," i. 139). When the Jews passed under the jurisdiction of the territorial rulers, this principle was acknowledged. Frederick II of Austria, in his law on the Jews, issued 1244, decreed that within the limits of his state they should not pay more than the legal rate of toll—the same rate that all other citizens had to pay (Scherer, l.c. p. 181). As in the stipulations regulating the tolls of Raffelstetten , and as in the law of Frederick II, only customs duties for goods or slaves were mentioned: therefore a personal tax was unknown.