Commentary for Nedarim 55:6
שהן של בית המלך ואף על פי שאינן של בית המלך: היכי נדר אמר רב עמרם אמר רב באומר יאסרו פירות העולם עלי אם אינן של בית המלך
— R. Hinena said in the name of R. Kahana in the name of Samuel: The Mishnah refers to a publican who is not limited to a legal due.<span class="x" onmousemove="('comment',' Under the Roman Procurators there was a tremendous amount of illegal extortion, particularly of octroi tolls, v. Sanh. (Sonc. ed.) p. 148. ');"><sup>5</sup></span>
Ran on Nedarim
1. For a tax collector that is collecting without limit. This is not law but thievery, and a tax collector's theft is not a law.
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Ran on Nedarim
2. The tax collector standing over him. "...The Tosafot wrote that the concept of 'dina de-malchuta dina' applies exclusively to non-Jewish Kings; since the land is his and he can say that if one doesn't obey his command, he will expel them from the land; however, Jewish kings may not because all Jews are partners in the Land of Israel" [translation from http://adderabbi.blogspot.com/2005/02/ran-on-nedarim-28a-and-israeli.html]
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