Rosh HaShana 2a CHAPTER I MISHNAH. THERE ARE FOUR NEW YEARS.1 ON THE FIRST OF NISAN2 IS NEW YEAR FOR KINGS3 AND FOR FESTIVALS.4 ON THE FIRST OF ELUL5 IS NEW YEAR FOR THE TITHE OF CATTLE.6 R. ELEAZAR AND R. SIMEON, HOWEVER, PLACE THIS ON THE FIRST OF TISHRI.7 ON THE FIRST OF TISHRI8…