Tosefta for Maasrot 3:10
תְּאֵנָה שֶׁהִיא עוֹמֶדֶת בֶּחָצֵר וְנוֹטָה לַגִּנָּה, אוֹכֵל כְּדַרְכּוֹ וּפָטוּר. עוֹמֶדֶת בַּגִּנָּה וְנוֹטָה לֶחָצֵר, אוֹכֵל אַחַת אַחַת, פָּטוּר. וְאִם צֵרַף, חַיָּב. עוֹמֶדֶת בָּאָרֶץ וְנוֹטָה לְחוּצָה לָאָרֶץ, בְּחוּצָה לָאָרֶץ וְנוֹטָה לָאָרֶץ, הַכֹּל הוֹלֵךְ אַחַר הָעִקָּר. וּבְבָתֵּי עָרֵי חוֹמָה, הַכֹּל הוֹלֵךְ אַחַר הָעִקָּר. וּבְעָרֵי מִקְלָט, הַכֹּל הוֹלֵךְ אַחַר הַנּוֹף. וּבִירוּשָׁלַיִם, הַכֹּל הוֹלֵךְ אַחַר הַנּוֹף:
A fig tree that stands in a courtyard and hangs over into a garden: one may eat in his customary fashion and be exempt [from tithes]. If it stands in a garden and hangs over into a courtyard, one may eat [the figs] one at a time and be exempt, but if he combines [them], he is required [to tithe]. If it stands in the Land [of Israel] and hangs over into <i>Chutz La'Aretz</i> [outside of the Land of Israel, or if it stands] in <i>Chutz La'Aretz</i> and hangs over into the Land [of Israel], in all [cases the law] is decided according to the [position of the] root. And as regards houses in walled cities, in all [cases the law] is decided according to the [position of the] root. But as regards an <i>Ir Miklat</i> [city of refuge for accidental murderers], in all [cases the law] is decided according to the [position of the] branches. And as regards Jerusalem, in all [cases the law] is decided according to the [position of the] branches.