Reference for Bava Batra 109:4
וה"מ לטסקא אבל לכרגא לא מאי טעמא כרגא אקרקף דגברי מנח רב הונא בריה דרב יהושע אמר אפילו שערי דכדא משתעבדי לכרגא
who buy up land and pay the tax on it, the sale is valid. This applies, however, only to [land] which is transferred to the landlords on account of the land tax; if [it is sold to them] on account of the poll tax, then a purchase from them is not valid, because the poll tax is an impost on the person.<span class="x" onmousemove="('comment',' I.e., it had to be collected from him personally and not from a distress on his property. Hence if the officials of the Government transferred his land to the Zaharuri for payment of this tax they were exceeding their powers, and the Rabbis therefore refused to recognise the subsequent purchase of such land by a Jew. [On the terms [H] (poll-tax) and [H] (land tax), as well as on the Persian law recorded here, v. Obermeyer, op. cit. p. 221, n. 3.] ');"><sup>5</sup></span> R. Huna the son of R. Joshua, however, said that even barley in the jar is liable to be seized for the poll tax.<span class="x" onmousemove="('comment',' Hence the Government officials would be justified in transferring the land, and the subsequent purchase by a Jew would be valid. ');"><sup>6</sup></span>