From the Jєωιѕн Encyclopedia:
text of Kol Nidre
All vows, and prohibitions, and oaths, and consecrations, and konams and konasi and any synonymous terms, that we may vow, or swear, or consecrate, or prohibit upon ourselves, •from the previous Day of Atonement until this Day of Atonement and ...• ♦from this Day of Atonement until the Day of Atonement that will come for our benefit.♦ Regarding all of them, we repudiate them. All of them are undone, abandoned, cancelled, null and void, not in force, and not in effect. Our vows are no longer vows, and our prohibitions are no longer prohibitions, and our oaths are no longer oaths.
Use by αnтι-ѕємιтєs.
The "Kol Nidre" has been one of the means widely used by Jєωιѕн apostates and by enemies of the Jews to cast suspicion on the trustworthiness of an oath taken by a Jew (Wagenseil, "Tela Ignea, Disputatio R. Jechielis," p. 23; Eisenmenger, "Entdecktes Judenthum," vol. ii., ch. ix., pp. 489 et seq., Königsberg, 1711; Bodenschatz, "Kirchliche Verfassung der Heutigen Juden," part ii., ch. v., § 10, Frankfort and Leipsic, 1748; Rohling, "Der тαℓмυdjude," pp. 80 et seq., Münster, 1877); so that many legislators considered it necessary to have a special form of oath administered to Jews ("Jew's oath"), and many judges refused to allow them to take a supplementary oath, basing their objections chiefly on this prayer (Zunz, "G. S." ii. 244; comp. pp. 246, 251). As early as 1240 Jehiel of Paris was obliged to defend the "Kol Nidre" against these charges. It can not be denied that, according to the usual wording of the formula, an unscrupulous man might think that it offers a means of escape from the obligations and promises which he had assumed and made in regard to others.
Refers Only to Individual Vows.
The teachers of the ѕуηαgσgυєs, however, have never failed to point out to their cobelievers that the dispensation from vows in the "Kol Nidre" refers only to those which an individual voluntarily assumes for himself alone (see RoSH to Ned. 23b) and in which no other persons or their interests are involved. In other words, the formula is restricted to those vows which concern only the relation of man to his conscience or to his Heavenly Judge (see especially Tos. to Ned. 23b). In the opinion of Jєωιѕн teachers, therefore, the object of the "Kol Nidre" in declaring oaths null and void is to give protection from divine punishment in case of violation of the vow. No vow, promise, or oath, however, which concerns another person, a court of justice, or a community is implied in the "Kol Nidre." It must be remembered, moreover, that five geonim were against while only one was in favor of reciting the prayer (Zunz, "G. V." p. 390, note a), and furthermore that even so early an authority as Saadia wished to restrict it to those vows which were extorted from the congregation in the ѕуηαgσgυє in times of persecution ("Kol Bo," l.c.); and he declared explicitly that the "Kol Nidre" gave no absolution from oaths which an individual had taken during the year. Judah ben Barzillai, a Spanish author of the twelfth century, in his halakic work "Sefer ha-'Ittim," declares that the custom of reciting the "Kol Nidre" was unjustifiable and misleading, since many ignorant persons believe that all their vows and oaths are annulled through this formula, and consequently they take such obligations on themselves carelessly ("Orḥot Ḥayyim," p. 106a).
Jєωιѕн Opposition.
For the same reason Jeroham ben Meshullam, who lived in Provence about the middle of the fourteenth century, inveighed against those fools who, trusting to the "Kol Nidre," made vows recklessly, and he declared them incapable of giving testimony ("Toledot Adam we-Ḥawwah," ed. 1808, section 14, part iii., p. 88; see Zunz, "G. V." p. 390). The Karaite Judah Hadassi, who wrote the "Eshkol ha-Kofer" at Constantinople in 1148 (see Nos. 139,140 of that work), likewise protested against the "Kol Nidre." Among other opponents of it in the Middle Ages were Yom-Ṭob ben Abraham Isbili (d. 1350) in his "Ḥiddushim"; Isaac ben Sheshet, rabbi in Saragossa (d. 1406), Responsa, No. 394 (where is also a reference to the preceding); the author of the "Kol Bo" (15th cent.); and Leon of Modena (d. 1648 [see N. S. Libowitz, "Leon Modena," p. 33, New York, 1901]). In addition, nearly