<p style='text-align: justify;'><p>Letter from Menaḥem to Joseph the judge, recommending a poor man who has debts but must pay his poll tax (גאליתה), but also saying that he has heard that the poor might not have to pay the tax if they can obtain a waiver from the government (ḵaṭṭ al-sulṭān, כט אלסלטאן). He also promises to send the quires (אלכראריס) as soon as he has finished writing them. The letter is prefaced with בש׳ רח׳, and written with a slightly split reed.</p></p>